IS SELF INVOICE IS REQUIRED FOR BOTH SEC-9(3) & 9(4)

[SOPL SOPL]

Dear Sirs,

Is self invoice is required for all the instances of the sec-9(3) and sec-9(4).

In second proviso to Rule-46 says that , for the unregistered supplier case only then said that the invoice is required.

Example:

Renting of motor vehicle service provided by registered supplier to the registered body corporate (recipient).

Here the Body corporate is required to maintain the self invoice or not ??

Thanking in advance

Regards

Gowtham

AI Summary

Self-invoicing under GST mandatory for unregistered suppliers per Section 31(3)(f); not needed for registered suppliers. A query was raised regarding the necessity of issuing self-invoices under sections 9(3) and 9(4) of the Goods and Services Tax (GST) Act. The discussion clarified that self-invoicing is mandatory when a registered person receives goods or services from an unregistered supplier, as per Section 31(3)(f) of the CGST Act. This requirement applies to both subsections 9(3) and 9(4). However, if the supplier is registered, as in the example of renting a motor vehicle service, the recipient is not required to issue a self-invoice.