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Reverse charge mechanism -Compliance - GST Ready Reckoner - GST

Extract

..... Compliance in respect of supplies under reverse charge mechanism The person liable to pay tax under GST under RCM is required to issue invoice in name of self as per provision and rules prescribed under this act . It also Known as Self invoicing. Maintenance of accounts by registered persons: Every registered person is required to keep and maintain records of all supplies attracting payment of tax on reverse charge. Any amount payable under reverse charge shall be paid by debiting the electronic .....

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Reverse charge mechanism -Compliance - GST Ready Reckoner - GST

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