Non issue of tax invoice by Registered GTA

[Murari Agrawal]

We are recipient of GTA service from a GST registered transporter who issues non tax invoice without mentioning our GST number. This Invoice does not appear in our 2B. They refuse to issue proper tax invoice. What is the remedy, should we generate self invoice for RCM although as per our understand it is required to be generated when the service is from unregistered person. Dear experts kindly advise.

AI Summary

Registered GTA Issuing Non-Tax Invoices: Experts Advise RCM Payment and ITC Claims Without Self-Invoice Generation A discussion forum addresses the issue of a registered Goods Transport Agency (GTA) issuing non-tax invoices without a GST number, leading to complications for the recipient in claiming Input Tax Credit (ITC). The primary concern is whether the recipient should generate a self-invoice for Reverse Charge Mechanism (RCM) when the service provider is registered. Experts suggest that while the recipient is liable for RCM, generating a self-invoice is not legally required unless the supplier is unregistered. The consensus is to pay the tax under RCM and claim ITC, ensuring compliance with GST laws without causing revenue loss.