TaxTMI 
TaxTMI 
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.
Tax Invoice issued by registered person under reverse charge supplies received to him-Detail of "Supplier" ??
26 Jun 2017 
4 Replies 
1575 Views Asked by
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. (AI Summary)
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. (AI Summary)