Self-invoicing format

[Nisha Prabhu]

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

AI Summary

Clarification on Self-Invoicing for Import of Services under GST RCM: Use Regular Tax Invoice, Label Appropriately per Notification No. 12/18-CT. A participant inquired about the format for self-invoicing under the Reverse Charge Mechanism (RCM) for the import of services in the context of Goods and Services Tax (GST). Two respondents clarified that there is no distinct format for self-invoicing; a regular tax invoice is adequate. They referenced Notification No. 12/18-CT, advising to label it as 'TAX INVOICE FOR REVERSE CHARGE MECHANISM' and to note the type of supply that attracts reverse charge, with differences only in filling out specific columns.