Taxable invoice is not required to be issued for supplies less than Rs 200. Is tax payable by the supplier on goods supplies made.\r\n
Main Category: GST |Sub Category: Others |Reply Count: 1 |
Replies:-
BMC Associates says Replied on 22nd August,2026 04:13 AM
Yes. GST is still payable by the supplier even if a tax invoice is not required to be issued for a supply below ₹200.
Under Section 31(3)(b) of the CGST Act, a registered person may avoid issuing an individual tax invoice where:
the value of the supply is less than ₹200,
the recipient is unregistered, and
the recipient does not request an invoice.
In such cases, the supplier is required to issue a consolidated tax invoice at the end of the day for all such supplies.
So, the ₹200 limit is only an exemption from issuing an individual invoice; it is not an exemption from GST. The supplier must still calculate and pay the applicable GST on these taxable supplies.
For GST compliance and taxation guidance, businesses can consult experienced chartered accountant firms in gurgaon, a chartered accountant gurgaon, a reliable ca firm in gurgaon, or a professional ca in gurgaon.
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BMC Associates says Replied on 22nd August,2026 04:13 AM
Yes. GST is still payable by the supplier even if a tax invoice is not required to be issued for a supply below ₹200. Under Section 31(3)(b) of the CGST Act, a registered person may avoid issuing an individual tax invoice where: the value of the supply is less than ₹200, the recipient is unregistered, and the recipient does not request an invoice. In such cases, the supplier is required to issue a consolidated tax invoice at the end of the day for all such supplies. So, the ₹200 limit is only an exemption from issuing an individual invoice; it is not an exemption from GST. The supplier must still calculate and pay the applicable GST on these taxable supplies. For GST compliance and taxation guidance, businesses can consult experienced chartered accountant firms in gurgaon, a chartered accountant gurgaon, a reliable ca firm in gurgaon, or a professional ca in gurgaon.
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