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Payment of GST on imports under reverse charge


(Querist)
GST on import of goods under reverse charge under IGST Act. Supplier is unregistered and importer is registered. Whether liability to issue invoice is of the importer (self-invoicing) under IGST Act as per Section 20 r.w.s Section 5(3) similar to Section 31(3)(f) r.w.s Section 9(3) of the CGST Act. And thus who is responsible to furnish the correct HSN code?

Keep an invoice since the law demands. However ITC can be availed on the basis of bill of entry. HSN code is also a requirement in customs so you can take HSN from custom docs

In case of import of goods, there is no need to generate self invoice because BE is available. Refer the link: https://cbic-gst.gov.in/sectoral-faq.html (Answer to Q12). Importer has to provide HSN while filing BE.



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