Invoice Splitting Below ₹50,000: GST Compliance Guide

The ₹50,000 threshold in GST has specific implications for cash transactions and e-way bills. Understanding when and how to split invoices is crucial for compliance.

When is Splitting Required?

For unregistered dealers, payments above ₹10,000 per day in cash are disallowed under Section 40A(3). For registered dealers, single invoices above ₹50,000 require e-way bills for interstate movement.

Technical Implementation

LekhaFlow's Sales Split feature automatically divides large invoices into mathematically correct vouchers. A ₹75,000 invoice becomes two vouchers: ₹40,000 and ₹35,000. Tax is proportionally split, maintaining exact decimal precision.

Always consult your CA before implementing splitting strategies. LekhaFlow provides the tool; your advisor provides the compliance guidance.