Regarding Rcm invoicing

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This discussion clarifies Reverse Charge Mechanism (RCM) invoicing procedures. For unregistered suppliers, self-invoicing and payment vouchers are required, with questions arising about whether to include tax amounts on these vouchers. For registered suppliers providing notified goods and services, the supplier issues the tax invoice, and the recipient doesn't need to issue a separate document. The key distinction is whether the tax is paid under forward charge or RCM, with specific services covered under RCM still applicable even if the supplier is registered.

suryadipsinh mori

suryadipsinh mori (Querist)

20 September 2022 If supplier is unregistered then we have to pay rcm by self invoicing + payment voucher so my question :
1. In payment voucher we have to mention tax amount ?
2. If Supplier is registered and purchased notified goods and services then who will issue tax invoice, what supplier has to issue and what we have to issue ?
3. When supplier issue receipt voucher then he has to mention tax amount?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

20 September 2022 1 Not required as tax paid under RCM.
2 Only supplier has to issue tax invoice.
No need for you to issue anything.
3 No need as he is issuing tax invoice.

suryadipsinh mori

suryadipsinh mori (Querist)

20 September 2022 Ok sir so if supplier is registered then he will issue tax invoice (Mentioned with tax is paid under rcm) .. right?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

20 September 2022 It's tax paid under forward charge not under RCM once registered.

suryadipsinh mori

suryadipsinh mori (Querist)

20 September 2022 But sir what if specified services covered under rcm is supplied and supplier is registered?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

20 September 2022 In such a case RCM applicable