Dear experts,
I have filed Patent under Startup India scheme which gives me benefit of zero fees for service given by Patent facilitator ( consultants).
My consultant has raised invoice without GST as he is not liable for GST ( Unregistered dealer)
He charged 0 ₹ as his service charge and he charged me only statutory fees for examination which is 8000/- ₹ ( for 2 parents)
So my question is,
do i need to self generated the invoice under RCM?
Thanks in advance
As the RCM on supplies from URD is deferred till 30/06/2018, .. And....
As per section 31(3)(f),the registered recipient paying tax under RCM ,has to issue Self Tax Invoice but as on till date there is no RCM , So Self Invoice is also not applicable ,. .. yes you can raise the payment Voucher
CAclubindia
