GST Tax Invoice Date under Reverse Charge – Purchase from Unregistered Person

By | March 21, 2017
(Last Updated On: March 21, 2017)

I am liable to pay tax on Reverse Charge basis for some purchases which are from unregistered persons. whether I am ( Purchaser)  liable to Issue Tax Invoice under GST ?

Ans. On the supply of notified goods or services by a person who is unregistered, a Purchase  ‘ invoice ‘ is to be raised on the date of receipt of goods or services.

As per clause 3(d) of Section 28 – Tax invoice–  of Revised Model GST Law 

A registered taxable person who is liable to pay tax under sub-section (3) of section 8 shall issue an invoice in respect of goods or services received by him on the date of receipt of goods or services from a person who is not registered under the Act.

Relevant Extract of Section 8(3) of Revised Model GST Law 

The Central or a State Government may, on the recommendation of the Council, by notification, specify categories of supply of goods and/or services the tax on which is payable on reverse charge basis and the tax thereon shall be paid by the recipient of such goods and/or services and all the provisions of this Act shall apply to such person as if he is the person liable for paying the tax in relation to the supply of such goods and/or services.

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