Registered person - purchase of goods from an unregistered person

liable to pay tax on reverse charge basis issue Self-invoice - Documentary evidence to claim Input Tax Credit subject to payment of tax.

And For Import of Services - Self Invoice

Time limit for issue of Self Invoice

Within 30 days from the date of receipt of goods or services received from unregistered supplier for supplies liable to RCM

Records to be Maintained at Principal Place of Business for 72 Months from the Due Date of Annual Return

Contents of SELF INVOICE :