https://www.taxtmi.com/forum/issue?id=119369 Liability to pay GST under the reverse charge mechanism for GTA services rests on the person who pays or is liable to pay freight; supplier non-compliance in issuing a proper tax invoice does not by itself transfer the obligation to issue an invoice to the recipient. Recipients must pay RCM and retain documentary evidence of tax payment and invoices to support input tax credit claims. Issuing a self-invoice is typically required only for supplies from unregistered persons, though some practitioners recommend self-invoicing as a precaution when a registered supplier issues a defective invoice. en-us Sat, 19 Oct 2024 11:01:59 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119369 Liability to pay GST under the reverse charge mechanism for GTA services rests on the person who pays or is liable to pay freight; supplier non-compliance in issuing a proper tax invoice does not by itself transfer the obligation to issue an invoice to the recipient. Recipients must pay RCM and retain documentary evidence of tax payment and invoices to support input tax credit claims. Issuing a self-invoice is typically required only for supplies from unregistered persons, though some practitioners recommend self-invoicing as a precaution when a registered supplier issues a defective invoice. Discussion-Forum GST Sat, 19 Oct 2024 11:01:59 +0530 https://www.taxtmi.com/forum/issue?id=119369