Self-invoicing format

[Nisha Prabhu]

Please provide self-invoicing format which need to be raised in case of RCM -import of service.

[KASTURI SETHI]

There is no separate format for self invoice. Normal tax invoice will suffice.See format given in Notification No.12/18-CT dated 7.3.18. It will serve your purpose. See serial no. mentioned as Type of supply---Attracts Reverse Charge. Difference is of filling up columns. You are to write the words TAX INVOICE FOR REVERSE CHARGE MECHANISM

[Ganeshan Kalyani]

Yes , there is no specific format for self invoice .

AI Summary

Reverse charge mechanism invoice: use a normal tax invoice labelled for reverse charge; no separate self invoice format required. Where the recipient is liable under the reverse charge mechanism for import of services, no separate self invoice format is required; a normal tax invoice suffices and should be labelled 'TAX INVOICE FOR REVERSE CHARGE MECHANISM' with columns completed to show the supply 'Attracts Reverse Charge.'