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TMI BlogIS SELF INVOICE IS REQUIRED FOR BOTH SEC-9(3) & 9(4)X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sirs, Is self invoice is required for all the instances of the sec-9(3) and sec-9(4) . In second proviso to Rule-46 says that , for the unregistered supplier case only then said that the invoice is required. Example: Renting of motor vehicle service provided by registered supplier to the registered body corporate (recipient). Here the Body corporate is required to mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the self invoice or not ?? Thanking in advance Regards Gowtham - Reply By Mahir S - The Reply = Section 31(3)(f) speaks about payment of tax under RCM (which are covered under Sec. 9(3) u/s 9(4)) , to issue invoice to himself i.e. self invoice. Therefore, issuing of self invoice is covered under bot +roviso referred by you. - Reply By YAGAY andSUN - The Reply = Yes, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is mandatory under the provisions of GST Laws. - Reply By KASTURI SETHI - The Reply = As per Section 31 (3) (f) :- a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is very much clear that issuance of self-invoice under Section 31 (3)(f) of CGST Act is applicable for sub-sections (3 ) (4) both of Section 9 of CGST Act . Self-invoice is to be issued by the recipient only if the supplier is unregistered, otherwise not required. In the example cited by you, as the provider of service (Renting of motor vehicle) is registered, the service receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, may be body corporate, is not required to raise self invoice. - Reply By Ganeshan Kalyani - The Reply = I agree with the experts view. Self-invoice is required for both the cases where purchases are from unregistered person. U/s 9(3) some services are enumerated and u/s 9(4) some goods are listed which when purchased from URD the purchaser has to pay tax under RCM. Where still 9(3) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there, 9(4) is only for construction related purchases. - IS SELF INVOICE IS REQUIRED FOR BOTH SEC-9(3) & 9(4) - Query Started By: - SSOE SSOE Dated:- 26-7-2020 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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