As per Rule 46 of CGST Rules 2017, in the case of inward supplies of reverse charge where the inward supplies are more than Rs 5,000 per day, a consolidated tax invoice can be issued at the end of the month for all such transactions during the month.
GST Tip – 72
The tax recovered under GST as TDS_GST by the deductor has to be paid to the Government within 10 days from the end of the month.
india-gst.in 