invoicing for services covered under RCM, Goods and Services Tax - GST

[jagadish nangathur chellappan]

Whether the registered service provider has to issue bill of supply or tax invoice for the services provided by him to a registered person, if the services provided is covered under RCM

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[KASTURI SETHI]

You are to issue tax invoice as you are supplying taxable service and not exempted service. You should give remarks on the body of invoice as "Tax is to be paid by receiver of service under RCM". Under Rule 49 of CGST Rules, 2017, a bill of supply is issued by the supplier dealing in exempted goods or services.Under Rule 46 tax invoice is issued by a registered person.