Self invoice on import of goods or services under GST

Sagar Doshi , Last updated: 17 June 2017  
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Import of Goods or services - Whether need to raise self-invoice? Background - As per Section 31(3)(f) of the CGST Act, 2017, a registered person under GST Law needs to raise self-invoice in case all the following conditions are fulfilled. 1. Procurement of goods or services or both is made fr

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Sagar Doshi
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Category GST   Report

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