TaxTMI 
TaxTMI 
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.
Non issue of tax invoice by Registered GTA
19 Oct 2024 
16 Replies 
3890 Views Asked by
Reverse charge mechanism: recipient who pays freight must pay GST under RCM; preserve documentary proof to claim input tax credit.
Liability to pay GST under the reverse charge mechanism for GTA services rests on the person who pays or is liable to pay freight; supplier non-compliance in issuing a proper tax invoice does not by itself transfer the obligation to issue an invoice to the recipient. Recipients must pay RCM and retain documentary evidence of tax payment and invoices to support input tax credit claims. Issuing a self-invoice is typically required only for supplies from unregistered persons, though some practitioners recommend self-invoicing as a precaution when a registered supplier issues a defective invoice. (AI Summary)
Liability to pay GST under the reverse charge mechanism for GTA services rests on the person who pays or is liable to pay freight; supplier non-compliance in issuing a proper tax invoice does not by itself transfer the obligation to issue an invoice to the recipient. Recipients must pay RCM and retain documentary evidence of tax payment and invoices to support input tax credit claims. Issuing a self-invoice is typically required only for supplies from unregistered persons, though some practitioners recommend self-invoicing as a precaution when a registered supplier issues a defective invoice. (AI Summary)