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Invoice under RCM

Sai Teja (19 Points)

14 July 2019

Is service provider providing services subject to RCM has to show the GST amount and rate in their invoice..?
As the liability to pay GST is not by the service provider.

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5 Replies

Saket Mishra (in 12th class) (111 Points)
Replied 15 July 2019

No,
the persin whose Output taxable supply falls under RCM then supplier shall not indicate the tax amt...

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 15 July 2019

Yes have show rate of Tax , As per section 31, read with Rule 52 , the person paying tax under section 9(3)(4), is liable issue self tax invoice & payment voucher , shall contain following particular:
Name Address
Serial No.
date
name & Address of Recepient
Descripttion ,of Goods
RATE of Tax
POS

Sai Teja (19 Points)
Replied 15 July 2019

Thank you Sir @ Saket Mishra
How the service provider has to disclose the invoice details in GSTR 1 in 4B as there will be no GST in the invoice...?
I mean how much amount to be shown in the taxable value and invoice value..?
Eg:If freight charged is Rs. 5000, then
taxable value be 5000 and invoice value should be 5000 or 5000+gst...?

And which rate has to be selected for tax as for GTA is 5% or else 0% is to be selected as there is no liability for the service provider ...?