The Service Receiver that is Registered Person under GST is require to issue taxable invoice on its own that is Self invoicing under section 31(3)(f) of CGST act 2017.Self invoicing is required in order to avail Input tax credit on the Tax paid on RCM to government. As Possession of Invoice is a basic element in order to claim ITC of Tax paid against any supply.
As per Notification 22/2017 CT (R) , If GTA charge 12% on forward charge , the Recepient can avail ITC (No Need to Do RCM)
if I pay reverse Charge @ 5% u/s 9(3) for procument of Textile products and my output goods is the same products. the ITC can be availed on the said reverse Charge?