Self-generated Tax Invoice for GST supply under RCM along with the Invoice format

In terms of Section 9(3) of the CGST Act, in respect of specified categories of goods and services, the recipient of supply is required to pay tax under reverse charge and these provisions have been specified in Notification 4/2017 Central Tax (Rate) and Notification 13/2017 Central Tax (Rate) respectively, as amended from time to time.

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