Tax Invoice issued by registered person under reverse charge supplies received to him-Detail of Supplier ?? – Goods and Services Tax – Started By: – Narendra Soni – Dated:- 26-6-2017 Last Replied Date:- 27-6-2017 – Dear Experts,In case of RCM supplies,Registered Recipient is required to issue tax invoice. Kindly suggest in this invoice who will be Supplier and whose GSTIN wold be mentioned against supplier detail. – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Section 9 (3) of CGST Act, 2017 the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or bot
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section 9 shall issue a payment voucher at the time of making payment to the supplier. According to rule 7 of GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Rules 18-5-2017 a payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars: (a) name, address and GSTIN of the supplier if registered; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year (c) date of its issue; (d) name, address and GSTIN of the recipient; (e) description of goods or services; (f) amount paid; (g) r
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