GST : Payment voucher and Self-Invoice for Reverse Charge Services

By | May 13, 2018
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(Last Updated On: May 14, 2018)

Payment voucher and Self-Invoice for Reverse Charge Services

Video Tutorial explaining Payment voucher and Self-Invoice for Reverse Charge Services under GST


Q: As per Section 31(3)(f)& (g) of CGST Act 2017, Payment voucher and Self-Invoice  needs to be prepared for transactions covered under section 9(3) of CGST Act 2017

GTA (Goods Transport Agency) and Advocate services is also covered u/s 9(3) of CGST Act 2017. But both GTA and Advocate give invoice to the recipient for their supply. It means that GTA gives his freight bill and Advocate gives an “invoice ” for service.

 Whether Payment voucher  and Self-Invoice will still be required to prepared by the company receiving such services? 

Relevant portion of Section 31(3) of CGST Act 2017 : 

Tax invoice 

…….

(3) Notwithstanding anything contained in sub-sections (1) and (2)—

(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;
(g)a registered person who is liable to pay tax under sub-section (3) or sub- section (4)of section 9 shall issue a payment voucher at the time of making payment to the supplier.

Comment :-

Since the person providing services under reverse charge will not be uploading their invoices in GSTR-1 because he is unregistered hence recipient has to upload these  Payment vouchers  and Self-Invoices on GST Portal in GSTR 1.

Self-Invoice 

Although  advocate (or other other Supplier of Goods or Services on which GST under Reverse Charges is to be paid by receipient )  has already issued invoice  but Self-Invoice will still be required to be prepared by the recipient receiving such goods or services under Section 9(3) of CGST act 2017 only if  supplier is not registered under GST Act i.e if supplier is not having GSTN number on the date of receipt of goods or services or both;

Payment voucher

Payment voucher  will  be required to be prepared by the recipient receiving such services under Section 9(3) of CGST act 2017 in all cases i.e 

  • supplier is registered under GST Act and have GSTN number  on the date of receipt of goods or services or both;
  • supplier is not registered under GST Act and does not have GSTN number  on the date of receipt of goods or services or both;

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2 thoughts on “GST : Payment voucher and Self-Invoice for Reverse Charge Services

  1. Pingback: GST Tax Invoice : Free Study Material - Tax Heal

  2. Pingback: Handwritten GST number on invoice is allowed ? - Tax Heal

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