We received service on RCM basis from unregistered person , such as Transporter, advocate, etc. and pay the rcm and take input.
The transporter or advocate raise his bills
and on the basis of we pay the rcm & take input
But sir as per sec.31 (3) (f) cgst , is it necessary or mandatory to prepare self invoicing on above RCM services & on that self invoicing we are entitled to take input.
Pl.guide
As per the above mentioned section 31(3)(f) of the CGST Act , only if Goods or services or both were received from unregistered person, then it is mandatory to prepare Self Invoice and pay tax under RCM , in case RCM applicable .
CAclubindia
