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

[Mahir S]

Section 31(3)(f) speaks about payment of tax under RCM (which are covered under Sec. 9(3) & u/s 9(4)) , to issue invoice to himself i.e. self invoice.

Therefore, issuing of self invoice is covered under bot +roviso referred by you.

[YAGAY andSUN]

Yes, it is mandatory under the provisions of GST Laws.

[KASTURI SETHI]

As per Section 31 (3) (f) :- "a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;

It is very much clear that issuance of self-invoice under Section 31 (3)(f) of CGST Act is applicable for sub-sections (3 ) & (4) both of Section 9 of CGST Act. Self-invoice is to be issued by the recipient only if the supplier is unregistered, otherwise not required.

In the example cited by you, as the provider of service (Renting of motor vehicle) is registered, the service receiver, may be body corporate, is not required to raise self invoice.

[Ganeshan Kalyani]

I agree with the experts view. Self-invoice is required for both the cases where purchases are from unregistered person. U/s 9(3) some services are enumerated and u/s 9(4) some goods are listed which when purchased from URD the purchaser has to pay tax under RCM. Where still 9(3) is there, 9(4) is only for construction related purchases.

AI Summary

Reverse charge mechanism requires self-invoice when the supplier is unregistered; no self-invoice if supplier is registered. A registered person liable to pay tax under the reverse charge mechanism must issue a self-invoice when the supplier is unregistered on the date of receipt; if the supplier is registered, the recipient need not raise a self-invoice. Rule 46 proviso aligns with this requirement, limiting mandatory self-invoicing to purchases from unregistered suppliers.