Self-invoicing under RCM

Under reverse charge, the recipient pays the GST. If you buy a notified supply from an unregistered supplier, that supplier cannot issue a GST invoice, so you raise a self-invoice.

How it works

You issue an invoice to yourself for the purchase, pay the GST under reverse charge, and (if eligible) claim it back as input credit. You also issue a payment voucher when you pay the supplier.

See reverse charge for which supplies are covered.