XYZ Ltd. Are registered with GST and are in the business of manufacture of Paint. They will be buying other items such as putty/texture etc from outside market. XYZ had received a contract of painting of residential / commercial buildings. XYZ will be employing an outside painting contractor for the said painting. XYZ will be invoicing to the B2B / B2C as the case may be for this painting work. For invoicing in case of both B2B and B2C, SAC – 9954 (Works Contract Service – Painting Service) Rate – 18%. Is the above correct? In case of B2C contract, can XYZ issue a consolidated invoice at the month end or do they need to raise individual invoices? In either case, can XYZ create a dummy customer by name of “Retail Customer” and invoice to it as individuals have no traceability whatsoever, in terms of GST.
- Yes SAC and rate mentioned are correct.
- Yes can be issued at close of each day in respect of all B2C supplies subject to certain conditions. Refer to fourth proviso to Rule 47 of the CGST Rules, 2017.
- Yes can be used for making consolidated day end invoice.
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