reverse charge

RCM 249 views 3 replies
what is payment voucher under rule 52.
Replies (3)
[g] a registered person who is liable to pay tax under sub-section [3] or sub-section [4] of Section 9 shall issue a payment voucher at the time of making payment to the supplier.

At the time of making payment to unregistered supplier or transporter at reverse charge payment voucher shall be issued.
it means under reverse charge he will not issue invoice rather he will issue an payment voucher am I right ?
under rcm recipient issues tax invoice of that inward and payment voucher both


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