CA Inter doubt
In returns under gst chapter what is the invoice limit for consolidated b2c supplies?
Asked by Nithyasri21 Aug 2025614 views
CA Inter doubt
Asked by Nithyasri21 Aug 2025614 views
Sachin · 21 Aug 2025
As per Rule 46 of CGST Rules, where the value of goods or services supplied is less than ₹200 and the recipient is unregistered, the supplier may issue a consolidated invoice at the end of the day instead of individual invoices. So, the limit for consolidated B2C supplies is ₹200 per invoice.
Sachin · 21 Aug 2025
Under GST, if a single B2C invoice is less than ₹200 and the customer is unregistered, you don’t need separate invoices. You can show them together as a consolidated invoice in returns.
Pratik · 21 Aug 2025
Upto 200 per invoice
Free app · 5 lakh+ learners
Read full notes, ask doubts, follow toppers and track your study hours — free on Android and iPhone.