Reverse Charge Mechanism in GST - Self Invoicing

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 a registered person who is liable to pay tax under Section of 9(3)/9(4) of the CGST Act [within the period as may be prescribed (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27/09/2024) Ins .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te 08.10.2024 w.e.f. 01.11.2024 ] Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under section 31(3)(f) by a registered person, who is liable to pay tax under section 9(3) or (4) , he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X