Format pack, 2 formats · FV05-A10

Reverse Charge

Reverse charge is the largest single source of unnoticed liability in a small-company file, because nothing on the supplier’s side triggers it: the tax falls on the recipient, the time of supply runs on a 60-day clock he does not watch, and the credit is available only after he has paid the tax and raised his own invoice.

Length
4 pages
Blanks to fill
80
Files
Word and PDF
Law stated to
13 September 2026

The 2 formats inside

  1. 1Self-invoice for a supply received from an unregistered suppliers.31(3)(f) · s.9(3)/9(4) · Rule 46 · Rule 47A50 blanksOn its own₹149
  2. 2Payment voucher for a supply on which tax is paid under reverse charges.31(3)(g) · Rule 5231 blanksOn its own₹149

Read the opening

The first part of “Self-invoice for a supply received from an unregistered supplier”, as it downloads. Blanks are highlighted.

On the letterhead of the recipient — to be issued within 30 days of the date of receipt of the goods or services

TAX INVOICE ISSUED UNDER SECTION 31(3)(f) OF THE CGST ACT 2017 — SUPPLY LIABLE TO TAX ON REVERSE CHARGE BASIS

Name of the recipient (issuer of this invoice)

[Name]

Address

[Registered address as on the certificate of registration]

GSTIN

[____]

Self-invoice serial number

[consecutive serial number of the self-invoice series for the financial year, e.g. RCM/2026-27/0001]

Date of issue of this invoice

[DD.MM.YYYY]

Date of receipt of the goods / services

[DD.MM.YYYY] — this invoice is issued within 30 days of that date as required by Rule 47A

Name of the supplier

[Name]

Address of the supplier

[Address]

Registration status of the supplier

Unregistered — [PAN, where available: ____]

Place of supply

[State and State code]

Nature of supply

[Intra-State / Inter-State]

Entry under which reverse charge applies

[Sl. No. ____ of Notification No. ____-Central Tax (Rate) dated ____, as amended]

9 more paragraphs and tables follow in the full format.

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