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of <h1>Mandatory Self-Invoicing and Payment Vouchers Under Reverse Charge Mechanism per Section 31(3)(f) and Rule 52</h1> When a registered person purchases goods or services from an unregistered supplier under the Reverse Charge Mechanism (RCM), self-invoicing is mandatory since the supplier cannot issue a GST-compliant invoice. Under section 31(3)(f) of the CGST Act, 2017, the recipient must issue an invoice within thirty days of receipt of goods or services. The invoice must indicate that tax is payable under reverse charge. Additionally, a payment voucher must be issued at the time of payment to the supplier as required by section 31(3)(g) read with rule 52 of the CGST Rules, 2017. Consolidated invoices for multiple supplies were previously allowed but have been omitted effective November 1, 2024. These provisions ensure compliance with GST invoicing and payment requirements when tax liability shifts to the recipient under RCM.
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