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Record Sale of Mixed Supply Under GST

When multiple products are sold together as a single package, such as a kit or hamper, it is treated as a mixed supply. In a mixed supply, the highest tax rate applicable to any individual item in the bundle is applied to the entire bundled unit.

You can easily record mixed supplies in TallyPrime by creating a single stock item for the kit or hamper and adding clear descriptions to list the individual products included in it.

Before you begain | Prerequisites

Step 1: Record a stock journal voucher for transferring items to the new mixed item you have created

In the Stock Journal voucher:

  1. Press Ctrl+H (Change Mode) > select Use for Manufacturing Journal > and press Enter.
  2. In the Name of product, select the item package details – for example, Diwali Combo.
    For Release 2.1 & earlier, enter details in the field Name of BOM.
  3. Specify the Qty. The related items will be moved automatically under Name of Item.
    Mixed Supply - Recording Stock Journal
  4. Provide other necessary details, and press Ctrl+A to save.

Step 2: Record sale of mixed supply

In the Sales voucher:

  1. Press F12 (configure) > set Provide Additional Descriptions for Stock Items to Yes.
    You can now view the additional description entered in the stock item.
  2. Select the stock item created for mixed supply.
  3. Select the applicable tax ledgers: CGST & SGST for local sales; IGST for interstate sales.
    Recording Mixed Supply Sales
  4. Provide other necessary details, and press Ctrl+A to save.
    The transaction will appear in the Outward Supplies section of GSTR-1.
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