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of <h1>Reverse Charge Mechanism: Recipients Must Self-Invoice in 30 Days, Report in GSTR-1; ECOs Report in GSTR-3B.</h1> Under the Reverse Charge Mechanism (RCM) in GST, the recipient of goods or services is responsible for issuing a self-invoice within 30 days of receipt and maintaining records of such supplies. Invoice details must be reported in GSTR-1, and any advance payments are subject to GST. Electronic Commerce Operators (ECOs) must report certain services, including restaurant services, in GSTR-3B and GSTR-1. Clarifications state that for unregistered suppliers, the financial year for input tax credit under RCM is when the recipient issues the invoice. Delayed invoicing may incur interest and penalties under the CGST Act.
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