Single invoice with two different GST rates

Page no : 2

j.r.kota (proprietor) (79 Points)
Replied 05 July 2023

for reimbursement use a financial debit note

Upgrade to CAclubindia Pro. Subscribe Now!

Pranjal Gupta (141 Points)
Replied 05 July 2023

Entering a single invoice with two different GST rates in the GSTR-1 return can be done by following the correct procedure. However, it's important to note that the offline utility may show an error as a duplicate invoice.

To handle this situation, it is advisable to follow the steps mentioned below:

Ensure that the invoice number is unique for each line item with a different GST rate. This will help differentiate the items and avoid the duplicate invoice error.
While filling the GSTR-1 return, enter the invoice details as per the different GST rates. Provide the necessary information such as the invoice number, date, customer details, and the respective taxable values and GST rates for each item.
In the "B2B Invoices" section of the GSTR-1 return, enter the invoice details for each line item separately. This means creating multiple entries for the same invoice number, but with different GST rates.
Include the details of each line item separately, mentioning the respective taxable values and GST rates applicable to those items.

To read more finance content visit Swipe Blogs