https://www.taxtmi.com/forum/issue?id=121177 Self-invoicing under GST reverse charge is mandatory where services are received from an unregistered supplier. For goods transport agency services, a transporter-issued invoice recording tax as payable by the recipient under reverse charge does not alone create a self-invoicing obligation. Where the supplier-status condition is absent, the recipient may rely on the supplier-issued invoice and discharge reverse-charge tax without an additional self-invoice. en-us Sat, 17 Oct 2026 16:25:23 +0530 Sun, 18 Oct 2026 05:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121177 Self-invoicing under GST reverse charge is mandatory where services are received from an unregistered supplier. For goods transport agency services, a transporter-issued invoice recording tax as payable by the recipient under reverse charge does not alone create a self-invoicing obligation. Where the supplier-status condition is absent, the recipient may rely on the supplier-issued invoice and discharge reverse-charge tax without an additional self-invoice. Discussion-Forum Goods and Services Tax - GST Sat, 17 Oct 2026 16:25:23 +0530 https://www.taxtmi.com/forum/issue?id=121177