E-invoice applicability for RCM invoice

[KARAN VERMA]

Sir

My query is whether E-invoice is required in case of self invoicing for GTA and advocate service under reverse charge mechanism.

AI Summary

E invoice requirement does not apply to recipient issued reverse charge self invoices; supplier, not recipient, must issue e invoices.
E invoice obligation rests with the supplier; where reverse charge applies and the recipient issues a self invoice (for example, GTA and advocate services), the recipient is not required to generate an e invoice though it must comply with accounting and GST reporting obligations.