Rcm invoicing in gst

Who is talking of URD, he is asking generally...

We are dicussing on receipient side..

Originally posted by : CA Saloni
	There is no such recognised invoice as purchase invoice... Raise a self tax invoice.

Please throw lite on second part of query also i.e. - "Is it applicable for all RCM or for URD purchases only ?"

Originally posted by : Sandeep Upadhyay
	Service recipient is liable to pay tax under RCM if purchases from unregistered dealer So issue purchase invoice

Please throw lite on second part of query also i.e. - "Is it applicable for all RCM or for URD purchases only ?"

Originally posted by : Rakesh Mishra
	Originally posted by : CA Saloni There is no such recognised invoice as purchase invoice... Raise a self tax invoice. Please throw lite on second part of query also i.e. - "Is it applicable for all RCM or for URD purchases only ?"

In each case of RCM, sec 31 says a self invoice has to be raised.

RCM is applicable different for purchase and serivces, if we buy anything from URD, upto 5000/- per day is exempt under RCM, but If we are getting service from URD, we have to pay GST on any amount.

Ye konsa naya rule aa gya????

Which notification says so??

Reverse charge under GST on 12 services on which tax shall be paid by the recipient on 100% reverse charge basis:

• Non-resident service provider, Goods Transport Agencies
• Legal service by an Advocate/ Firm of Advocates, Arbitral Tribunal
• Sponsorship Services
• Specified Services provided by Government or Local Authority to Business entity
• Services of a director to a company
• Insurance agent, Recovery Agent of Bank/FI/ NBFC
• Transportation Services on Import
• Permitting use of Copyright
• Radio Taxi services to E-commerce aggregator (eg: Ola, Uber, etc.)

Originally posted by : CA Saloni
	Originally posted by : Rakesh Mishra Originally posted by : CA Saloni There is no such recognised invoice as purchase invoice... Raise a self tax invoice. Please throw lite on second part of query also i.e. - "Is it applicable for all RCM or for URD purchases only ?" In each case of RCM, sec 31 says a self invoice has to be raised.

Mam, clause (f) of subsection (3) of section 31 reads as - "a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both; 

On view of the above, I have opinion that only in cases of URD purchase self Invoicing is required

Yes you are correct to some extent. It also mentions 9(3) that means notified services. It may be possible that regd transporter provides you service, but still you have to raise a self invoice because he will not charge GST on his invoice and we have to mention the details of invoice on which GST has been shown separately as reqd by rules. 

Originally posted by : Lalit Sangani
	Reverse charge under GST on 12 services on which tax shall be paid by the recipient on 100% reverse charge basis: Non-resident service provider, Goods Transport Agencies Legal service by an Advocate/ Firm of Advocates, Arbitral Tribunal Sponsorship Services Specified Services provided by Government or Local Authority to Business entity Services of a director to a company Insurance agent, Recovery Agent of Bank/FI/ NBFC Transportation Services on Import Permitting use of Copyright Radio Taxi services to E-commerce aggregator (eg: Ola, Uber, etc.)

Its not mentioned that they are URD.You have said something else in your first post.

Practically they are also getting regd.(Ex-GTA)..

Originally posted by : Lalit Sangani
	RCM is applicable different for purchase and serivces, if we buy anything from URD, upto 5000/- per day is exempt under RCM, but If we are getting service from URD, we have to pay GST on any amount.

The limit is including both -  services as well as goods