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CA Inter doubt

In returns under gst chapter what is the invoice limit for consolidated b2c supplies?

Asked by Nithyasri21 Aug 2025614 views

3 answers

  1. 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.

  2. 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.

  3. Pratik · 21 Aug 2025

    Upto 200 per invoice

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