{"id":953,"date":"2025-05-28T18:12:05","date_gmt":"2025-05-28T12:42:05","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=953"},"modified":"2025-06-26T15:54:35","modified_gmt":"2025-06-26T10:24:35","slug":"self-invoicing-under-rcm","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/","title":{"rendered":"Self Invoicing under RCM: Time Limit and Invoice Format"},"content":{"rendered":"\n<p>Self Invoicing under RCM must be issue by the recipient of goods or services on behalf of the supplier as it is essential for claiming Input Tax Credit (ITC) and for overall compliance with GST regulations.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#Applicability\" >Applicability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#Meaning_of_Self_Invoicing_under_GST\" >Meaning of Self Invoicing under GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#Time_Limit\" >Time Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#Invoice_Format_for_Self_Invoicing_under_RCM\" >Invoice Format for Self Invoicing under RCM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#Time_of_Supply_for_Services_under_RCM\" >Time of Supply for Services under RCM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability\"><\/span>Applicability<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>From 1st November 2024 it has become mandatory to prepare <strong><a href=\"https:\/\/www.caclubindia.com\/articles\/new-rcm-time-of-supply-rules-major-shift-starting-november-1-2024-52718.asp\">self-invoicing<\/a><\/strong> for all transactions liable to Reverse Charge Mechanism (RCM).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Meaning_of_Self_Invoicing_under_GST\"><\/span>Meaning of Self Invoicing under GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In case of forward charge or normal charge invoice is issued by supplier to recipient but in case of RCM supply, tax invoice is to be issued by recipient himself u\/s 31(3)(f) such invoice is called self invoicing under GST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time_Limit\"><\/span>Time Limit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Rule 47 &#8211; In the case of taxable supply of service, provide time limit for issuing invoice <strong>within 30 days from the date of supply<\/strong>.<\/p>\n\n\n\n<p>However, it may be noted that there is no clarity provided under rule 47 with respect to the time limit to issue self-invoice under RCM. Hence, in many cases taxpayers either do not issue such self invoice or issue self invoice at the end of year.<\/p>\n\n\n\n<p>To overcome the challenge and timely preparation of self invoicing in case of RCM, Sec 31(3)(f) amended via Finance Act, 2024 (Part2) to add the limit which may be prescribed in rules and accordingly Notification No. 20\/2024 dated 8th Oct 2024 issued which specify the time limit for self invoicing in case of RCM as within 30 days of supply.<\/p>\n\n\n\n<p>The time limit of self-invoicing is effective from 1st Nov 2024.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Invoice_Format_for_Self_Invoicing_under_RCM\"><\/span>Invoice Format for Self Invoicing under RCM<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1022\" height=\"764\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/self-invoicing-under-RCM.png\" alt=\"\" class=\"wp-image-954\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/self-invoicing-under-RCM.png 1022w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/self-invoicing-under-RCM-300x224.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/self-invoicing-under-RCM-768x574.png 768w\" sizes=\"auto, (max-width: 1022px) 100vw, 1022px\" \/><\/figure>\n\n\n\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/share_files\/invoice-format-self-invoicing-under-rcm-84586.asp\">Click Here<\/a> To Download The Format.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time_of_Supply_for_Services_under_RCM\"><\/span>Time of Supply for Services under RCM<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 13(3) of the CGST Act has been amended to define the time of supply for services under RCM shall be the earlier of the following case:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The date of payment as recorded in the recipient&#8217;s books or the date on which the payment is debited in his bank account, whichever is earlier, or<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The date immediately following sixty days from the date of issue of invoice by the supplier.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The amendments signifies the government&#8217;s commitment to refining the GST framework for better compliance and transparency.<\/p>\n\n\n\n<p>Businesses must adapt to these changes by updating their internal processes, ensuring timely self-invoicing, and maintaining accurate records of RCM transactions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Self Invoicing under RCM must be issue by the recipient of goods or services on behalf of the supplier as [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":955,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Self Invoicing under RCM: Time Limit and Invoice Format - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Self invoicing under RCM - the recipient of goods\/services must generate invoice on behalf of the supplier as it is essential for ITC.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Self Invoicing under RCM: Time Limit and Invoice Format - Tax Guide\" \/>\r\n<meta property=\"og:description\" content=\"Self invoicing under RCM - the recipient of goods\/services must generate invoice on behalf of the supplier as it is essential for ITC.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/\" \/>\r\n<meta property=\"og:site_name\" content=\"Tax Guide\" \/>\r\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/caclubindia\" \/>\r\n<meta property=\"article:published_time\" content=\"2025-05-28T12:42:05+00:00\" \/>\r\n<meta property=\"article:modified_time\" content=\"2025-06-26T10:24:35+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Self-Invoicing-under-RCM.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\r\n\t<meta property=\"og:image:height\" content=\"630\" \/>\r\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\r\n<meta name=\"author\" content=\"Ram Sharma\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:creator\" content=\"@caclubindia\" \/>\r\n<meta name=\"twitter:site\" content=\"@caclubindia\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ram Sharma\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/\"},\"author\":{\"name\":\"Ram Sharma\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/person\\\/96b5cab03947b2dc45eb60ac3a8cdacd\"},\"headline\":\"Self Invoicing under RCM: Time Limit and Invoice Format\",\"datePublished\":\"2025-05-28T12:42:05+00:00\",\"dateModified\":\"2025-06-26T10:24:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/\"},\"wordCount\":397,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/Self-Invoicing-under-RCM.jpg\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/\",\"name\":\"Self Invoicing under RCM: Time Limit and Invoice Format - Tax Guide\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/Self-Invoicing-under-RCM.jpg\",\"datePublished\":\"2025-05-28T12:42:05+00:00\",\"dateModified\":\"2025-06-26T10:24:35+00:00\",\"description\":\"Self invoicing under RCM - the recipient of goods\\\/services must generate invoice on behalf of the supplier as it is essential for ITC.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/Self-Invoicing-under-RCM.jpg\",\"contentUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/Self-Invoicing-under-RCM.jpg\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/self-invoicing-under-rcm\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Self Invoicing under RCM: Time Limit and Invoice Format\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#website\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/\",\"name\":\"Tax Guide\",\"description\":\"All tax related info news and updates in one place.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#organization\",\"name\":\"CAclubindia\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/cropped-icon-384x384-1.png\",\"contentUrl\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/cropped-icon-384x384-1.png\",\"width\":512,\"height\":512,\"caption\":\"CAclubindia\"},\"image\":{\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/caclubindia\",\"https:\\\/\\\/x.com\\\/caclubindia\",\"https:\\\/\\\/www.instagram.com\\\/caclubindia\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/caclubindia\\\/\",\"https:\\\/\\\/www.youtube.com\\\/caclubindia?sub_confirmation=1\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/#\\\/schema\\\/person\\\/96b5cab03947b2dc45eb60ac3a8cdacd\",\"name\":\"Ram Sharma\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cf5d44bd8d68d9d9aa2a1e2b40cdac941d69cd17a23bcc0bb394236f6d333496?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cf5d44bd8d68d9d9aa2a1e2b40cdac941d69cd17a23bcc0bb394236f6d333496?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cf5d44bd8d68d9d9aa2a1e2b40cdac941d69cd17a23bcc0bb394236f6d333496?s=96&d=mm&r=g\",\"caption\":\"Ram Sharma\"},\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/author\\\/ramauthor\\\/\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Self Invoicing under RCM: Time Limit and Invoice Format - Tax Guide","description":"Self invoicing under RCM - the recipient of goods\/services must generate invoice on behalf of the supplier as it is essential for ITC.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/","og_locale":"en_US","og_type":"article","og_title":"Self Invoicing under RCM: Time Limit and Invoice Format - Tax Guide","og_description":"Self invoicing under RCM - the recipient of goods\/services must generate invoice on behalf of the supplier as it is essential for ITC.","og_url":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/","og_site_name":"Tax Guide","article_publisher":"https:\/\/www.facebook.com\/caclubindia","article_published_time":"2025-05-28T12:42:05+00:00","article_modified_time":"2025-06-26T10:24:35+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Self-Invoicing-under-RCM.jpg","type":"image\/jpeg"}],"author":"Ram Sharma","twitter_card":"summary_large_image","twitter_creator":"@caclubindia","twitter_site":"@caclubindia","twitter_misc":{"Written by":"Ram Sharma","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#article","isPartOf":{"@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/"},"author":{"name":"Ram Sharma","@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/person\/96b5cab03947b2dc45eb60ac3a8cdacd"},"headline":"Self Invoicing under RCM: Time Limit and Invoice Format","datePublished":"2025-05-28T12:42:05+00:00","dateModified":"2025-06-26T10:24:35+00:00","mainEntityOfPage":{"@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/"},"wordCount":397,"commentCount":0,"publisher":{"@id":"https:\/\/www.caclubindia.com\/guide\/#organization"},"image":{"@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#primaryimage"},"thumbnailUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Self-Invoicing-under-RCM.jpg","articleSection":["GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/","url":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/","name":"Self Invoicing under RCM: Time Limit and Invoice Format - Tax Guide","isPartOf":{"@id":"https:\/\/www.caclubindia.com\/guide\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#primaryimage"},"image":{"@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#primaryimage"},"thumbnailUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Self-Invoicing-under-RCM.jpg","datePublished":"2025-05-28T12:42:05+00:00","dateModified":"2025-06-26T10:24:35+00:00","description":"Self invoicing under RCM - the recipient of goods\/services must generate invoice on behalf of the supplier as it is essential for ITC.","breadcrumb":{"@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#primaryimage","url":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Self-Invoicing-under-RCM.jpg","contentUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Self-Invoicing-under-RCM.jpg","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/www.caclubindia.com\/guide\/self-invoicing-under-rcm\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.caclubindia.com\/guide\/"},{"@type":"ListItem","position":2,"name":"Self Invoicing under RCM: Time Limit and Invoice Format"}]},{"@type":"WebSite","@id":"https:\/\/www.caclubindia.com\/guide\/#website","url":"https:\/\/www.caclubindia.com\/guide\/","name":"Tax Guide","description":"All tax related info news and updates in one place.","publisher":{"@id":"https:\/\/www.caclubindia.com\/guide\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.caclubindia.com\/guide\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.caclubindia.com\/guide\/#organization","name":"CAclubindia","url":"https:\/\/www.caclubindia.com\/guide\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/logo\/image\/","url":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/05\/cropped-icon-384x384-1.png","contentUrl":"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/05\/cropped-icon-384x384-1.png","width":512,"height":512,"caption":"CAclubindia"},"image":{"@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/caclubindia","https:\/\/x.com\/caclubindia","https:\/\/www.instagram.com\/caclubindia\/","https:\/\/www.linkedin.com\/company\/caclubindia\/","https:\/\/www.youtube.com\/caclubindia?sub_confirmation=1"]},{"@type":"Person","@id":"https:\/\/www.caclubindia.com\/guide\/#\/schema\/person\/96b5cab03947b2dc45eb60ac3a8cdacd","name":"Ram Sharma","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/cf5d44bd8d68d9d9aa2a1e2b40cdac941d69cd17a23bcc0bb394236f6d333496?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/cf5d44bd8d68d9d9aa2a1e2b40cdac941d69cd17a23bcc0bb394236f6d333496?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/cf5d44bd8d68d9d9aa2a1e2b40cdac941d69cd17a23bcc0bb394236f6d333496?s=96&d=mm&r=g","caption":"Ram Sharma"},"url":"https:\/\/www.caclubindia.com\/guide\/author\/ramauthor\/"}]}},"_links":{"self":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/comments?post=953"}],"version-history":[{"count":3,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/953\/revisions"}],"predecessor-version":[{"id":2209,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/953\/revisions\/2209"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media\/955"}],"wp:attachment":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media?parent=953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/categories?post=953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/tags?post=953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}