GST – Invoice to be issued for Import of Services by recipient

By | June 6, 2017
(Last Updated On: June 6, 2017)

Q: whether invoice under Section 31(3)(f) to be issued for import of services where reverse charge is applicable?

Yes. Section 31(3)(f) of CGST Act requires the registered recipient to issue an invoice in case of RCM [ Reverse Charge Mechanism).

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Invoice to be issued for Import of Services by recipient

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