Consolidated Invoice Under GST: Rule 46A and B2C Daily Billing

Consolidated invoice under GST Rule 46A: when retailers can issue one daily summary for B2C sales under Rs. 200 and how to file GSTR-1 Table 7.

What Rule 46A Allows

Rule 46A of the CGST Rules permits a registered supplier to issue a single consolidated tax invoice at the close of each day for all B2C supplies where the value per supply is less than Rs. 200, provided the recipient is unregistered and does not require a tax invoice. This is a major operational relief for kirana stores, tea stalls, small restaurants, and similar high-volume low-value businesses. Without this rule, a tea stall would have to issue 200 separate Rs. 30 invoices every day. The consolidated invoice still has to meet basic invoice requirements with HSN, value, and tax breakup.

Eligibility Conditions

Three conditions must all be met to use the consolidated invoice: the recipient is unregistered under GST, the recipient does not specifically demand a tax invoice, and the value of each individual supply is below Rs. 200. If any single sale crosses Rs. 200, a separate invoice must be issued for that sale regardless of the consolidated invoice for the rest. The consolidated invoice is issued at the end of the business day, not in real time, and is signed by the supplier or authorized person.

GSTR-1 Reporting in Table 7

B2C small supplies — including those covered by consolidated invoices — are reported in Table 7 of GSTR-1 as state-wise net taxable value and tax. Table 7A captures intra-state supplies above Rs. 2.5 lakh, while Table 7B captures all other B2C supplies. The consolidated invoice itself isn't uploaded line by line; instead, the aggregate values flow into the table. This dramatically simplifies return filing for retail businesses with thousands of daily small transactions.

Practical Issues and Errors

A common mistake is issuing consolidated invoices for B2B customers (registered buyers) — this blocks their ITC claim because their GSTIN is not on the invoice. Another error is including Rs. 200+ sales in the consolidated invoice; these must be separate. Maintaining a daily POS register or cash book that ties to the consolidated invoice protects you in case of an audit, especially if a customer comes back the next day asking for a proper tax invoice.

Consolidated Billing in BillBabu

BillBabu's retail mode lets you ring up individual sales through the day and auto-generates one consolidated tax invoice at end-of-day with the right HSN summary and tax breakup. The daily invoice is sequentially numbered and ready to drop into your GSTR-1 Table 7 totals. For shops issuing both regular invoices (for higher-value sales) and consolidated invoices (for small ones), separate serial number series are maintained automatically.

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