GST Reverse Charge Self Invoice and Payment Voucher Template
When tax is payable on a reverse charge basis, the buyer pays GST to the government and has to document it. The law requires a self invoice for supplies from an unregistered person where reverse charge applies, and a payment voucher at the time of payment. This template creates both in one document.
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GST Reverse Charge Self Invoice and Payment Voucher Template
Self Invoice (Reverse Charge)
Recipient: Vindhya Auto Components Pvt Ltd GSTIN: 27AAAAA0000A1Z5 Self invoice no.: RCM/2026-27/0067 Date: 2026-10-20
Supplier: Shri Ganesh Transport, Nashik, Maharashtra (unregistered) Category: GTA freight Tax payable on reverse charge basis: Yes
Details of supply
| Description | SAC/HSN | Taxable value (Rs) | Rate | Tax (Rs) |
|---|---|---|---|---|
| Freight charges for inward consignment, LR no. 88231, Nashik to Pune plant | 996511 | 40,000.00 | 5% | 2,000.00 |
Tax liability
Tax split: CGST 1,000.00 and SGST 1,000.00 Tax to be discharged in cash ledger and reported in GSTR-3B table 3.1(d). Input tax credit is claimed in table 4A(3) only after the tax is paid.
Payment Voucher
Voucher for payment to supplier Date of payment: 2026-10-25 Amount paid: Rs 40,000.00 Reference: NEFT UTR 2026102500812 Paid to: Shri Ganesh Transport, Nashik, Maharashtra (unregistered)
Starting point, not legal or tax advice. The list of services and supplies on which tax is payable on reverse charge changes by notification. Check Section 9(3) and 9(4) and Section 31 of the CGST Act and the current notifications before use.
Auto-flag reverse charge vendors in your ERP
Optional review of vendor tax flags and RCM posting in your ERP.
Optional. The tool and every export work without this. No spam.
How to use it
Choose the reverse charge category, describe the supply and enter the taxable value and rate. Add the tax split between CGST and SGST, or IGST for interstate supplies, and the payment details. Export to PDF and file it with the vendor bill. Raise the self invoice on the date of receipt of goods or services or earlier payment, as per the time of supply rules.
- Keep a separate numbering series for self invoices.
- Pay the tax in cash. The electronic credit ledger cannot be used for RCM liability.
- Report it in GSTR-3B table 3.1(d) in the month of liability.
The rules behind it
Section 9(3) lets the government notify supplies where the recipient pays tax, such as goods transport agency services and legal services by advocates. Section 9(4) covers supplies by unregistered persons to registered persons for notified classes, which is narrower than before. Section 31(3)(f) requires the recipient to issue an invoice, and Section 31(3)(g) the payment voucher. ITC becomes available only after the tax has been paid in cash, subject to the usual conditions.
Common mistakes
Teams often forget to raise the self invoice when the vendor bill arrives without tax, so liability is missed until audit. Another mistake is claiming ITC in the same return as paying tax in cash without checking the sequence, or applying the wrong rate to freight. Where the transporter has opted to pay forward charge at 12% or 18% on their own invoice, the RCM does not apply.
- Using RCM for a transporter who already charged GST.
- Missing the import of services liability on overseas software fees.
- No reconciliation between the RCM register and GSTR-3B.
Frequently Asked Questions
Is a self invoice needed for every RCM purchase?
A self invoice is required when you receive supplies from an unregistered person on which you pay tax under reverse charge. For supplies from registered persons such as GTA, the supplier invoice exists, but you still need a payment voucher and your own record of the liability.
When can I claim ITC on RCM payments?
You can claim ITC in the return period in which the tax is paid, provided the supply is used for business and no blocking rule applies. The tax is paid in cash first, then credit is taken in GSTR-3B table 4A(3).
Does RCM apply to imports of services?
Yes. Import of services from a person outside India attracts IGST payable by the recipient on reverse charge, with credit available subject to normal conditions. Many companies miss this on overseas software subscriptions.
Can I issue one self invoice for many suppliers?
Rules allow a consolidated self invoice per day for supplies from unregistered suppliers below a limit, but you must keep supplier wise records. Many firms prefer one voucher per supplier to keep audit trails clean.
If RCM liability is calculated by hand each month, we can help you flag reverse charge vendors and post the liability from your ERP.
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