Q 1: A shop sells taxable & exempt products to the same person (B2C), is it required to issue tax invoice and bill of supply separately?

Ans: In such a case the person can issue one tax invoice for the taxable invoice and also declare exempted supply in the same invoice

Q 2: Do registered dealers have to record Aadhaar/PAN while selling goods to unregistered dealers?

Ans: There is no requirement to take Aadhaar / PAN details of the customer under the GST Act.

Q 3: All expenses like freight / transport / packing which are charged in Sales Invoice are taxable in GST? How to charge in bill?

Ans: All expenses will have to be included in the value and invoice needs to be issued accordingly. Please refer to Section 15 of CGST Act and Invoice Rules.

Q 3: Can we move construction material to builders on delivery challan and issue tax invoice post completion of activity?

Ans: If the goods are meant to be supplied in the course of construction an invoice is necessary. If the goods are tools which are to be used for construction then delivery challan should be issued.

Q 4: How to treat following transaction in GST (i) Delivered supply shortages in Transit. (ii) Customer gets less quantity and pays less.

Ans: The supplier may issue credit note to the customers and adjust his liability.

Q 5: Should we issue Self Invoice for GST liability discharge on RCM or GST can be discharge through expenses booking voucher?

Ans: For RCM liabilities tax invoice has to be issued on self.