Self Invoice › Self invoice and payment voucher

Self invoice and payment voucher

Reverse charge purchases from unregistered suppliers need two documents from you, the buyer. They are easy to mix up, so here is what each one is for.

The two papers

	Self invoice	Payment voucher
Law	Section 31(3)(f)	Section 31(3)(g)
When	Within 30 days of receiving the goods or services	When you pay the supplier
Shows	Supplier, items, HSN/SAC, value, GST, "Reverse charge: Yes"	Supplier, amount paid, what for, GST payable by you
Make it at	This site	voucher.niveshsahayak.in with the reverse charge tick

Step by step

1. Goods or services arrive: note the date.
2. Make the self invoice here, typing that date in Goods or services received on.
3. Pay the supplier: make a payment voucher, tick GST on this payment is payable by us (reverse charge) and type the rate. The voucher shows the GST amount you owe.
4. Pay the GST in cash with your monthly return and take the credit.
5. Mark the self invoice "Tax paid" in Saved self invoices.

Tips

• Write the self invoice number in the payment voucher's narration, and the voucher number in the self invoice notes, so the two always match.
• If you also deduct TDS (for example on rent or a contractor), the same voucher shows the TDS and the net amount paid.
• Keep both, with the bank proof, for at least 72 months from the due date of the annual return, as GST records must be kept.