TMI BlogReverse Charge Mechanism in GST - Self InvoicingX X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 with clause (f) a registered person who is liable to pay tax under Section of 9(3)/9(4) of the CGST Act , shall issue an invoice in respect of goods or se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|