Posted on by abhishek

Assuming, I apply for voluntary registration and obtain GST registration:Will I have to issue tax invoice for all sales that I make i.e. branded or un-branded after getting registered

  1. Rice put up in a unit container and bearing a registered brand name is taxable @5% and tax invoice has to be issued for supply of taxable goods [ Section 31(1) ofthe CGST Act, 2017 read with Rule 46 of the CGST Rules, 2017].
  2. For sale of goods exempt from tax i.e. unbranded rice, a bill of supply has to be issued [ Section31(3) (c) of the CGST Act, 2017 read with Rule 49 of the CGST Rules, 2017].

(FAQ 9(v)(d); FOOD PROCESSING)