Could you explain the term self invoicing under the GST?
Could you explain the term self invoicing under the GST?
Jeeba Jun. 20, 2018
When you, registered under GST, purchase goods or services from an unregistered person, tax on the same will be paid by the registered recipient under reverse charge mechanism.
Accordingly, in such a case, the registered recipient is a person who will prepare a taxable invoice. From the recipient’s perspective, this is known as self - invoicing.
