RCM ON TRANSPORT

[SURYAKANT MITHBAVKAR]

While making RCM under transportation charges which document to be prepared for the same.

[Ganeshan Kalyani]

In my view , self invoicing is required to be generated.

[CSSANJAY MALHOTRA]

Payment voucher also wherever Advance payment is made to transporter and liability is under RCM

AI Summary

Reverse charge mechanism on transportation under GST: self-invoice required; payment voucher where advance payments trigger liability. Where transportation charges are subject to reverse charge, the recipient should generate a self-invoice evidencing the supply and tax liability; if an advance payment to the transporter creates the reverse charge liability, the recipient should also prepare a payment voucher documenting the payment and associated tax obligation under GST.