https://www.taxtmi.com/article/detailed?id=8648 Reverse charge obliges the registered recipient to pay tax on specified inward supplies from unregistered suppliers and to issue a self-invoice; a consolidated monthly self-invoice is allowed for purchases from unregistered persons but not for notified supplies. Tax under reverse charge must be paid in cash and recorded in the electronic cash ledger. Reverse charge liability and the input tax credit for tax paid under reverse charge must be separately disclosed in the periodic return; such disclosure can justify an input tax credit claim even if a self-invoice was not raised. en-us Wed, 31 Jul 2019 04:37:30 +0530 Wed, 31 Jul 2019 04:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8648 Reverse charge obliges the registered recipient to pay tax on specified inward supplies from unregistered suppliers and to issue a self-invoice; a consolidated monthly self-invoice is allowed for purchases from unregistered persons but not for notified supplies. Tax under reverse charge must be paid in cash and recorded in the electronic cash ledger. Reverse charge liability and the input tax credit for tax paid under reverse charge must be separately disclosed in the periodic return; such disclosure can justify an input tax credit claim even if a self-invoice was not raised. Articles Goods and Services Tax - GST Wed, 31 Jul 2019 04:37:30 +0530 https://www.taxtmi.com/article/detailed?id=8648