GST Reverse Charge on Imports

As per section 24(iii) of the CGST act 2017 , If you are paying tax under reverse charge then registration is Compulsory  irrespective of the turnover . supplier has to take registration  first  for payment of. RCM on Imports . Then you have prepare  Self  Invoice  and  file  return 

Hi,

Import of goods is not subject to reverse charge as per Section 9(3) of CGST Act or 5(3) of IGST Act. Hence, self invoice as per section 31(3) (f) of CGST Act will not be applicable. Only notified goods or services as per aforementioned sections will attract self invoice if supplier is not registered.

Self-invoice is not required for Import of goods. While importing goods you can pay Reverse Charge Mechanism (RCM )on the same invoice as mentioned in the import entry