Section 31 ( 3) g
This query is : Resolved
28 May 2025
Sec. 31 (3) g cgst payment voucher is mandatory for
Registered person, who pays RCM.
In this regard what is mean by payment voucher.
Registered person, who pays RCM.
In this regard what is mean by payment voucher.
03 June 2025
Under Section 31(3)(g) of the Central Goods and Services Tax (CGST) Act, 2017, a payment voucher is mandatory for a registered person who is liable to pay tax under Reverse Charge Mechanism (RCM).
What is a Payment Voucher
A Payment Voucher is a document issued by the recipient of goods or services (that is, the registered person) at the time of making payment to the supplier when the tax is payable under RCM.
Legal Reference
Section 31(3)(g) of CGST Act:
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.
Purpose of Payment Voucher
It acts as proof of payment made to the supplier.
It is used in cases where the supplier is unregistered, and the recipient is liable to pay GST under RCM.
It complements the self-invoice which is also issued by the recipient in RCM cases.
Components of a Payment Voucher (as per Rule 52 of CGST Rules)
A Payment Voucher must include:
Name, address, and GSTIN of the recipient.
A consecutive serial number unique for a financial year.
Date of issue.
Name, address, and GSTIN if registered of the supplier.
Description of goods or services.
Amount paid.
Rate and amount of tax CGST SGST IGST UTGST.
Place of supply if inter-state.
Signature or digital signature of the recipient.
Example Scenario
Suppose:
You are a registered business recipient.
You hire legal services from an unregistered advocate.
Under RCM, you the recipient have to pay GST.
Then:
You issue a self-invoice for the service.
When paying the advocate, you issue a Payment Voucher.
What is a Payment Voucher
A Payment Voucher is a document issued by the recipient of goods or services (that is, the registered person) at the time of making payment to the supplier when the tax is payable under RCM.
Legal Reference
Section 31(3)(g) of CGST Act:
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.
Purpose of Payment Voucher
It acts as proof of payment made to the supplier.
It is used in cases where the supplier is unregistered, and the recipient is liable to pay GST under RCM.
It complements the self-invoice which is also issued by the recipient in RCM cases.
Components of a Payment Voucher (as per Rule 52 of CGST Rules)
A Payment Voucher must include:
Name, address, and GSTIN of the recipient.
A consecutive serial number unique for a financial year.
Date of issue.
Name, address, and GSTIN if registered of the supplier.
Description of goods or services.
Amount paid.
Rate and amount of tax CGST SGST IGST UTGST.
Place of supply if inter-state.
Signature or digital signature of the recipient.
Example Scenario
Suppose:
You are a registered business recipient.
You hire legal services from an unregistered advocate.
Under RCM, you the recipient have to pay GST.
Then:
You issue a self-invoice for the service.
When paying the advocate, you issue a Payment Voucher.
13 June 2025
I heard that payment voucher is also compulsory for registered supplier. Is it right
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