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GST Reverse Charge on Imports

Anu (Manager ) (22 Points)

03 May 2021

Payment of GST on import of goods under IGST Act. Supplier is unregistered and importer is registered. Whether self invoicing as prescribed under Section 31(3)(f) r.w.s Section 9(3) of CGST is applicable under IGST as well [Section 20 r.w.s 5(3)].

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4 Replies

prasad Nilugal (3909 Points)
Replied 03 May 2021

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

CMA Poornima Madhava (CMA) (13097 Points)
Replied 03 May 2021

Self-invoice is not required in case of import of goods, as per the answer to the FAQ from CBIC

Alfred24 (CA) (22 Points)
Replied 04 May 2021

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.

Bhavika Kothari (CA) (1258 Points)
Replied 07 May 2021

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