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Self Invoice › Help › Making it
How to make a self invoice under reverse charge
When you buy goods or services that fall under reverse charge from a supplier who is not GST registered, you pay the GST yourself and issue a self invoice for it.
Step by step
- Your business. You are the recipient who pays the GST.
- Self invoice details. Number (SI series), Date, and Goods or services received on.
- Supplier (unregistered). The Vendor name and address.
- Items with GST. GST is always shown; the invoice prints that tax is payable on reverse charge.
- Save, then pay the GST. Pay it in cash through GSTR-3B (table 3.1(d)) and set Status to Tax paid. You can then claim it back as input tax credit if eligible.
Worked example
You buy goods notified for reverse charge under section 9(4) worth ₹50,000 (GST 18%) from a supplier who is not GST registered. Self invoice SI/26-27/003 dated within 30 days of receiving the service, GST ₹9,000 (CGST ₹4,500 + SGST ₹4,500), paid in cash in GSTR-3B for that month.
Rules and dates
Section 31(3)(f) of the CGST Act; Rule 47A (from 1 November 2024): the self invoice must be issued within 30 days of receiving the goods or services. For reverse-charge services, time of supply is the earlier of payment or the self-invoice date. Self invoices need an e-invoice IRN from 1 January 2027 for businesses with turnover above ₹5 crore (Notification 04/2026-CT).
Common mistakes and how to fix them
- Using ITC to pay reverse-charge GST. It must be paid in cash.
- Self invoice for a registered supplier. A registered supplier issues their own invoice marked reverse charge.