GST
Self-invoice and payment voucher under reverse charge
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Facts
Sec 31(3)(f) requires a registered person paying tax under reverse charge on supplies from an unregistered person to issue a self-invoice. Sec 31(3)(g) requires a payment voucher when paying the supplier.
Provisions and law
- Sec 31(3)(f), CGST Act 2017Self-invoice for reverse charge supplies from unregistered persons
- Sec 31(3)(g), CGST Act 2017Payment voucher when paying a supplier under reverse charge
Analysis
A company buying legal services from an individual advocate pays tax under reverse charge. It issues a self-invoice in its own series and pays GST in 3B Table 3.1(d). These documents also go in Table 13.
Conclusion
- Identify reverse charge purchases from unregistered persons.
- Issue a self-invoice within the time.
- Issue a payment voucher when paying.
- Report both in Table 13.
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Invoice series, numbering and document summary (GSTR-1 Table 13)
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