Preparing Invoice under reverse charge

[Narendra Soni]

Dear experts.

We need to issue tax invoice on purchase of goods from unregistered person.kindly suggest who will be supplier and buyer/recipient in such Invoice.urgent please.

AI Summary

Understanding GST Reverse Charge: Registered Buyers Must Issue Tax Invoice Under Section 9(4) of the CGST Act A participant inquired about issuing a tax invoice for goods purchased from an unregistered person under the Goods and Services Tax (GST) reverse charge mechanism. Experts responded that the service receiver acts as the supplier for GST purposes, maintaining the original supplier and recipient roles. One expert emphasized that if the purchaser is a registered person, they must issue the invoice in their name and pay the tax as if they were the supplier under section 9(4) of the CGST Act. Another expert added that the invoice should indicate that tax is paid under reverse charge.