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Self Invoice › Self invoice format
Self invoice under GST: format and rules
When you buy from someone who is not registered under GST and the tax is payable by you under reverse charge, there is no supplier invoice with GST on it. The law asks you to make one yourself: the self invoice.
What a self invoice must show
- Your name, address and GSTIN: you issue it as the buyer, so you must be registered.
- A serial number, up to 16 characters, unique in the financial year (for example SI/26-27/004).
- Date of issue.
- The supplier's name, address and state (an unregistered supplier has no GSTIN).
- Description of the goods or services, HSN or SAC code, quantity and value.
- Rate and amount of tax: CGST + SGST for a supplier in your state, IGST for a supplier in another state.
- Place of supply, and the words "Reverse charge: Yes".
- Your signature or that of someone you authorise.
The time limit
Since 1 November 2024 the rules (Rule 47A) ask for the self invoice within 30 days of receiving the goods or services. Type the receipt date in the maker; it warns you before saving if you are late.
E-invoice for self invoices (from 1 January 2027)
If your business must make e-invoices (aggregate turnover above ₹5 crore in any year since 2017-18), from 1 January 2027 your self invoices must also be reported on the e-invoice portal (IRP) to get an IRN (Notification 04/2026-Central Tax, 26 October 2026). A self invoice made outside the portal is then not treated as an invoice, so the input tax credit on it is at risk; the reverse charge tax is still payable. Smaller businesses keep making self invoices as before.
A worked sample
A registered shop in Ludhiana rents its godown from a local landlord who is not registered. Rent for October is ₹40,000. Renting of commercial property by an unregistered person to a registered person is under reverse charge at 18%.
| Item | SAC | Value | CGST 9% | SGST 9% |
|---|---|---|---|---|
| Rent of godown, October 2026 | 997212 | ₹40,000 | ₹3,600 | ₹3,600 |
The shop issues self invoice SI/26-27/011, pays ₹7,200 GST in cash with its return, and can then take the same ₹7,200 as input tax credit, if the rent is for business.
Common mistakes
- Paying the reverse-charge GST from input tax credit. It must be paid in cash (the electronic cash ledger).
- Forgetting the self invoice altogether. Your credit on the tax paid depends on it.
- Using your sales invoice series. Keep a separate series.