ADHIP KUMAR MISRA (ACCOUNTS MANAGER) (176 Points)
09 February 2023I have observed that in the GSTR-1 return under the head " Documents Issued" there is a field "Invoices for Inward Supplies from Unregistered Persons" . Does this mean that if we purchase say any service such as transport services from an unregistered transporter , then accordingly we have to fill up the data here ? When we supply goods to our clients we are delivering the consignments to them with the services of an unregistered transporter .
Please guide and advise. Thanks.
CA Vidyasagar B
(Assistant Manager )
(176 Points)
Replied 09 February 2023
For the input services which are liable under RCM , as per section 31(3)(f) of CGST Act, 2017 read with rule 46 of CGST Rules,2017, you have to issue a SELF INVOICE. The details of self invoices issued by you are to be updated in GSTR-1 in the field "Invoices for Inward Supplies from Unregistered Persons" under the head " Documents Issued"
CAclubindia
