https://www.taxtmi.com/forum/issue?id=117129 E-invoicing is required only from notified registered suppliers for B2B supplies; recipients are liable to pay tax under reverse charge but issuance of the supplier's invoice remains the supplier's duty when the supplier is registered. If the supplier is unregistered, the recipient must raise a self-invoice and discharge reverse charge tax, but such self-invoices are not subject to the e-invoice reporting obligation directed at notified suppliers. en-us Thu, 01 Apr 2021 20:33:06 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117129 E-invoicing is required only from notified registered suppliers for B2B supplies; recipients are liable to pay tax under reverse charge but issuance of the supplier's invoice remains the supplier's duty when the supplier is registered. If the supplier is unregistered, the recipient must raise a self-invoice and discharge reverse charge tax, but such self-invoices are not subject to the e-invoice reporting obligation directed at notified suppliers. Discussion-Forum GST Thu, 01 Apr 2021 20:33:06 +0530 https://www.taxtmi.com/forum/issue?id=117129