22 June 2017
As per prescribed draft of Gst Invoicing, Column of amount of Tax subject to Reverse Charge is mandatory in Invoice, but what is the role in this Invoice because we are registered dealer and we are paying all taxes against all supplies of goods rather than buyer is registered or unregistered? & Reverse charges is applicable on recipient of goods.
22 June 2017
Reverse charge is applicable in following two cases
1. As per 9(3) : On services specified by government (these services are already under reverse charge in service tax). 2. As per 9(4) : On supplies (whether of goods or services) received from unregistered dealer.
I think your question is why a receiver who is liable to pay reverse charge needs to issue an invoice.
So as per section 31(3)(f) a registered person who is liable to pay tax under sub-section (3) or sub section (4) of section 9 (i.e under reverse charge) shall issue an invoice in respect of goods or services or both received by him.
and this invoice will make you eligible for claiming input tax of amount which you have paid under reverse charge.
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