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Reverse Charge Mechanism in GST - Self Invoicing - GST Ready Reckoner - GSTExtract ..... Reverse Charge Mechanism in GST - Self Invoicing what is the Self Invoicing? Self-invoicing is to be done when purchased from an unregistered supplier, and such purchase of goods or services falls under RCM. This is because your supplier cannot issue a GST-compliant invoice to you, and thus you become liable to pay taxes on their behalf. Hence, self-invoicing, in this case, becomes necessary. Invoicing Rules under RCM Issue of Invoice In terms of section 31(3)(f) of the CGST Act, 2017 and read w ..... x x x x x Extracts x x x x x Reverse Charge Mechanism in GST - Self Invoicing - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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