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.

[KASTURI SETHI]

Service receiver will act /work as if he were supplier for the purpose of discharging GST liability. Otherwise status of supplier (seller) and receiver (buyer ) remains the same.This is my opinion.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you are a registered person? If so tax invoice is to be issued by you in your name. In this context you are the supplier as well as recipient. You are paying the tax as if you were a supplier under section 9(4) of the CGST Act.

[MADAN RAHEJA]

Fully agreeing with Sh. Govindrajan, the only additional requirement is that you have to mention on the invoice that tax is paid under reverse charge.

AI Summary

Reverse charge: recipient must issue the tax invoice and pay GST as if they were the supplier.
When goods are procured from an unregistered person and reverse charge applies, the registered recipient must issue a tax invoice in its own name, pay GST as if it were the supplier, and indicate on the invoice that tax is paid under reverse charge in accordance with section 9(4) of the CGST Act.