The 57th GST Council meeting cut penalties, waived some late fees and opened new ITC, but none of it is law yet. What changes for small kitchens and shops.
You can't delete a GST invoice. Cancel and reissue it before GSTR-1, or fix it with a credit or debit note after. Time limits, Table 13 and e-invoice rules.
A bill discount on items at 5% and 18% GST must be split across lines before tax. The law, the pro-rata method, a worked example and the paisa rounding fix.
