As per section 31(3)(f) of CGST Act, 2017, “a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;”.
As per the above mentioned provision, a registered person is required to issue self invoice under two scenarios. One under section 9(3) and the second under section 9(4) of the CGST, Act. As per section 9(3), a registered person is liable to pay tax on the list of services which are enumerated in the Notification no. 13/2017-Central Tax (Rate) dated 28.06.2017 as amended from time to time.
A registered recipient may issue a consolidated invoice in a month. And, as per section 9(4), a specified registered person is liable to pay tax on inward supply of specified categories of goods or services from an unregistered supplier. Here, also a registered recipient may issue a consolidated invoice in the month. But since the Government has not yet notified the class of person who shall pay tax under this section and also not notified the specified category of goods or services the tax is not payable under this section. Accordingly, the issuance of self invoice under this section is also not required.
Further, as per section 31(3)(g) of CGST Act, 2017, “a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier.” The above provision states that a payment voucher is also required to be issued to the supplier of the services listed in the aforesaid notification & in case of inward supply of specific goods or services from an unregistered person. The count of number of payment voucher and self invoice issued need to be furnished in GSTR-1 return.
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