For registered buyers purchasing from unregistered suppliers under RCM. Issuing a self-invoice is what lets you claim ITC on the GST you self-deposit.
Overview
A self-invoice is issued by a registered buyer to themselves when receiving goods or services from an unregistered supplier in a reverse-charge transaction. Section 31(3)(f) of the CGST Act requires the recipient to issue this invoice on the date of receipt — because the unregistered supplier cannot issue a tax invoice.
The self-invoice is the document that supports the buyer's ITC claim on the RCM tax. Without a self-invoice, no ITC is available on RCM tax deposited — so issuing it is not optional.
It is similar in form to a tax invoice but the supplier and recipient blocks both contain the buyer's details (with the unregistered supplier in a separate 'Vendor' block), and it carries the reverse-charge declaration. It is not reported in GSTR-1; the corresponding ITC is claimed in Table 4(A)(3) of GSTR-3B.
Fields
How it works
Add vendor (unregistered) info, supply description, and the GST rate you will self-deposit.
The self-invoice format puts your own business in the recipient block; vendor details go in the supplier block.
Pair with a Payment Voucher for the payment. Claim ITC in GSTR-3B Table 4(A)(3).
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FAQ
Everything you need to know about self-invoice generation.
The payment voucher records the payment to the supplier; the self-invoice is the tax-invoice equivalent that supports your ITC claim. Both are needed under RCM — they're two halves of the same transaction.
No. ITC on RCM tax is only available if the recipient has issued a self-invoice for the supply. Skipping it forfeits the credit, even if you have paid the GST.
On the date of receipt of the goods or services — Section 31(3)(f) is clear that it must be issued at the time of receipt.
No. It is not an outward supply. The RCM output tax is reported in GSTR-3B Table 3.1(d), and the matching ITC is claimed in GSTR-3B Table 4(A)(3).
No — when the supplier is registered, they issue a tax invoice mentioning "tax payable under reverse charge" and the buyer does not need a self-invoice. Self-invoice is only for unregistered-supplier RCM.
Yes. For multiple unregistered RCM purchases in a month, you can issue one consolidated self-invoice at month-end covering all such supplies — provided each vendor is listed separately.
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