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

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.