GST Self Invoicing

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This query is : Resolved

suuny (Querist)

21 February 2025
Hi All,
Below are few queries related to self invoicing:
1. When self invoice is prepared is it to be issued to someone?
2. Suppose one is taking services in one or two instances in a month from the same unregistered supplier, can only one self invoice be prepared for that particular month mentioning all services from that particular unregistered supplier?
3. sponsorship service is taken from a registered dealer . RD has issued an invoice without GST amount mentioning RCM is applicable.
Does self invoice is still to be prepared, as RCM applicable service is availed from REGISTRED dealer?
Thanks & Regards.

kathir

kathir (Expert)

12 March 2025 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;

01. This is self invoice so no need to issue to anyone
02. Self invoice prepared on case to case basis instead of bulk manner is advisable
03. Sponsorship service comes under RCM purview . RD has issued invoice without GST in correct.
04. Self invoice must be issued when the service received from unregister person only. Its optional, when you have received service from registered person because a registered service provider may be incorporated the invoice details in GSTR01.

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