Tax Invoice issued by registered person under reverse charge supplies received to him-Detail of 'Supplier' ??

[Narendra Soni]

Dear Experts,

In case of RCM supplies,Registered Recipient is required to issue tax invoice. Kindly suggest in this invoice who will be 'Supplier' and whose GSTIN wold be mentioned against supplier detail.

[Rajagopalan Ranganathan]

Sir,

As per Section 9 (3) of CGST Act, 2017 " the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both."

Further Section 9 (4) of CGST Act, 2017 lays down that " the central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both."

According to Section 31 (g) of CGST Act, 2017 " 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. "

According to rule 7 of GST - TAX INVOICE, CREDIT AND DEBIT NOTES - Final Rules 18-5-2017 "a payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars:

(a) name, address and GSTIN of the supplier if registered;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year

(c) date of its issue;

(d) name, address and GSTIN of the recipient;

(e) description of goods or services;

(f) amount paid;

(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and

(j) signature or digital signature of the supplier or his authorized representative."

[Narendra Soni]

Sir, You are correct, but my question was " Who will be in suppliers detail" in tax invoice issued by recipient.i.e. to whom favour the tax invoice will be issued and whose GSTIN will be mentioned in suppliers coloum because supplier is unregistered.

[Rajagopalan Ranganathan]

Sir,

Regarding the particulars to be mentioned in the required to be mentioned in the document it is provided that " name, address and GSTIN of the supplier if registered.

[Narendra Soni]

Sir My query was what would details​ of supplier in tax invoice issued by registered recipient if supplier is UNREGISTERED.Kindly suggest expert view.

AI Summary

Reverse charge mechanism: recipient must issue a payment voucher listing supplier details; GSTIN is required only if supplier is registered. Reverse charge requires the registered recipient to issue a payment voucher containing supplier particulars; rule 7 mandates name, address and GSTIN of the supplier if registered along with serial number, date, recipient details, description, amount paid, tax rate and amount, place of supply and signature. If the supplier is unregistered, the GSTIN field applies only to registered suppliers, so the voucher will record supplier name and address without a GSTIN.