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of <h1>Registered taxpayers must issue invoices within 30 days for RCM transactions with unregistered suppliers under Section 31(3)(f).</h1> Under the CGST Act, a registered person liable to pay tax under reverse charge mechanism (RCM) must issue an invoice for goods or services received from an unregistered supplier, as per Section 31(3)(f). This requirement includes suppliers registered solely for tax deduction purposes under Section 51. The invoice must be issued within 30 days of receipt. Additionally, a payment voucher must be issued at the time of payment to the supplier, detailing specifics such as supplier and recipient information, transaction details, tax rates, and amounts. These provisions are effective from November 1, 2024, as per recent amendments.
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