We pay tax under RCM u/s 9(3) on inward supply from:
- Registered dealer u/s 9(3)
- Unregistered dealer u/s 9(3)
We raise self-invoice for inward supply against condition no. 2. We also raise payment voucher against condition no. 1 & 2.
Do we need to reflect any of the above details in our GSTR1 specifically under the "13. Documents issued during the tax period" section?
CAclubindia
