Tax invoice in case of rcm under gst

There are two situations wherein the registered person has to pay tax under reverse charge basis.

1 -Taxable supplies under section 9(3) of GST Act.

2 - Taxable supplies from an unregistered person under section 9(4) of GST Act.

Your question relates to the first type of taxable supplies wherein registered person has to pay tax under RCM.

Taxable supplies under section9(3) of GST Act:  The tax invoice of the registered taxable person must have the details of tax involved in the supply and declare the supply is under reverse charge. The Invoice value of such supply is taxable value excluding GST as the taxes are paid by the recipient on RCM. Hence the question of self-invoice does not arise.

Sir,

But below provision is there in the law to issue tax invoice in case of tax is to be payable in cas of RCM as per below link.

https://www.cbec.gov.in/resources//htdocs-cbec/gst/tax-invoice-efliers.pdf

"Invoice and payment voucher by a person liable to pay tax under reverse charge :

A registered person liable to pay tax under reverse charge (both for supplies on which the tax is payable under reverse charge mechanism and supplies received from unregistered persons) has to issue an invoice in respect of goods or service or both received by him. Such a registered person in respect of such supplies also has to issue a payment voucher at the time of making payment to the supplier." 

So as per above law whether registered person needs to issue tax invoice ( Self Invoice ) if RCM supplied received from registered person ?

Vaishal Ghiya - 98240 29025

vaishal.ghiya@kcglogistics.com