Reverse charge mechanism: recipient must issue tax invoice and payment voucher with prescribed particulars when liable to pay tax. Where a registered recipient is liable to pay tax under reverse charge, the recipient must issue a tax invoice for supplies received from a supplier who is not registered (including suppliers registered only for tax deduction). The invoice must be issued within thirty days from the date of receipt of the supply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism: recipient must issue tax invoice and payment voucher with prescribed particulars when liable to pay tax.
Where a registered recipient is liable to pay tax under reverse charge, the recipient must issue a tax invoice for supplies received from a supplier who is not registered (including suppliers registered only for tax deduction). The invoice must be issued within thirty days from the date of receipt of the supply.
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