E-invoicing rules

Hi Dipjyoti,

E invoicing is not applicable for Self Invoices issued for RCM.

Thanks
Bhavana K L
Chartered Accountant
bhavana @ lbkca.in
L B K & Associates

Hi dipyojyoti,
self invoicing is not any word acceptable under Gst.
Rcm applicability is different.
Please follow the rules underneath:
1. The word RCM stands for reverse charge mechanism.
Reverse charge word implies in gst
Sec 9(3) of cgst and sgst act and section 5(3) of IGST ACT state that govt. can specify categories of supply of goods or services or both , the tax on which is payable on reverse charge basis. The tax thereon shall be payable by the recipient of goods and services. E.g. Advocates are liable for reverse charge basis.
Reverse charge when supply is received from unregistered person-
In case of receipt of supply of goods or services or both by a registered person from unregistered supplier, Igst / cgst will be paid the recipient.
In caee of further queries revert back at
contactat @ icmai.easyaccountingaudittax.co.in.
Regards
Easy Accounting Audit Tax Solutions