Issued by a registered buyer when paying an unregistered supplier under Reverse Charge Mechanism. The buyer bears the GST and reports it in GSTR-3B.
Overview
A payment voucher is issued under Section 31(3)(g) of the CGST Act by a registered buyer at the time of paying an unregistered supplier in transactions covered by Reverse Charge Mechanism (RCM). Under RCM, the obligation to pay GST shifts from the supplier to the recipient — so the buyer self-charges GST and pays it directly to the government.
The payment voucher acknowledges payment to the supplier and records the GST that the buyer is liable to deposit. It carries the declaration "Tax is payable on reverse charge basis. Recipient is liable to pay GST to the Government."
The buyer reports the RCM liability in Table 3.1(d) of GSTR-3B (not in GSTR-1) and discharges it via cash ledger. To claim the corresponding ITC, the buyer must also issue a Self-Invoice (separate document).
Fields
How it works
Add supplier (unregistered), your business as buyer, the RCM-attracting supply, and GST rate.
Reverse-charge declaration prints automatically. GST split based on place of supply.
Pay the supplier the net amount. Deposit the GST in GSTR-3B Table 3.1(d) and issue a Self-Invoice to claim ITC.
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FAQ
Everything you need to know about payment voucher generation.
The registered buyer issues it, to the unregistered supplier, under RCM. This is unique to RCM — in normal supply the supplier issues the invoice.
Yes — to claim ITC on the GST you pay under RCM, you must also issue a Self-Invoice for the same transaction. Payment voucher records the payment; self-invoice supports the ITC claim.
In Table 3.1(d) of GSTR-3B as outward tax payable on reverse charge. The corresponding ITC (subject to eligibility) appears in Table 4(A)(3) of GSTR-3B.
No. Section 9(4) general RCM on unregistered purchases was suspended (currently restricted to specified categories like real-estate). Only notified categories under Section 9(3) attract RCM — legal services, GTA, sponsorship, etc.
For notified RCM supplies, the buyer still self-pays GST and issues a payment voucher — even though the supplier is registered. The supplier issues a tax invoice mentioning "tax payable under reverse charge".
No — under RCM, the unregistered supplier cannot charge GST. They bill the net amount; the buyer deposits the GST separately to the government.
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Guides
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