Self Invoice Format under RCM: Free Excel & PDF
For registered businesses paying GST under reverse charge on purchases from unregistered suppliers, with a payment voucher.
Last updated: 22 October 2026
When you pay GST under reverse charge on something bought from an unregistered supplier, such as shop rent from an unregistered landlord or a service imported from abroad, you must issue the invoice yourself. This self-invoice format has the Rule 46 fields, and the Excel version calculates CGST/SGST or IGST and includes a payment voucher. Below it: when a self-invoice is needed, the 30-day limit, and how to report it in GSTR-3B and GSTR-1.
Click any text in the format below to edit it, then print or save as PDF. The Excel version calculates CGST/SGST or IGST and totals, and has a second sheet for the payment voucher.
Shop no., street, city, PIN
GSTIN: 29ABCDE1234F1Z5
Phone / email
SELF INVOICE (REVERSE CHARGE)
Landlord / supplier name
Address, city, PIN
GSTIN: Unregistered
State: Karnataka (29)
Rent receipt no. 14 dated 31-10-2026
PAN (optional): ABCDE1234F
| # | Description of goods / services received | HSN/SAC | Qty | Unit | Rate | Taxable value | GST % | CGST | SGST | Total |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Rent of shop premises, October 2026 | 997212 | 1 | NOS | 25,000.00 | 25,000.00 | 18 | 2,250.00 | 2,250.00 | 29,500.00 |
| 2 | ||||||||||
| Total | 25,000.00 | 2,250.00 | 2,250.00 | 29,500.00 |
Tax payable by the recipient under reverse charge: ₹4,500.00 (CGST ₹2,250.00 + SGST ₹2,250.00)
Amount payable to the supplier: ₹25,000.00 (no GST is paid to the supplier)
Tax amount in words: Rupees Four Thousand Five Hundred only
Authorised signatory
Fields on a self-invoice (Section 31(3)(f), Rule 46)
| Field | What to enter / rule |
|---|---|
| Your name, address and GSTIN | You are the recipient but you issue this invoice, so your registered details go at the top |
| Supplier's name, address and state | The unregistered person you bought from. Write “Unregistered” in place of a GSTIN; a PAN is useful but not required by Rule 46 |
| Self-invoice number | Consecutive, up to 16 characters, unique for the financial year (Rule 46(b)). Use a separate series such as SI/26-27/001 so it doesn't mix with your sales invoices |
| Date of issue and date of receipt | Issue it within 30 days of receiving the goods or services (Rule 47A). Showing the receipt date makes the 30-day check easy |
| Description, HSN/SAC, quantity | What you received, with its HSN (goods) or SAC (services). Quantity and unit are needed for goods |
| Taxable value | The amount agreed with the supplier, after any discount |
| Rate and amount of tax | CGST + SGST if the place of supply is in your state, IGST if not; cess if any |
| Place of supply | State name and code. For rent of immovable property it is where the property is located |
| Reverse charge | “Tax payable on reverse charge: Yes” (Rule 46(p)) |
| Signature | Your signature or digital signature as the person issuing it |
What is a self-invoice under GST?
Normally the seller issues the tax invoice. Under reverse charge (RCM) the buyer pays the GST, and when the seller is not registered there is nobody to issue a GST invoice. So Section 31(3)(f) of the CGST Act makes the registered recipient issue the invoice to itself: this is the self-invoice (also called a self-billed or recipient-generated invoice). Section 31(3)(g) adds a payment voucher when you pay the supplier. The self-invoice carries the Rule 46 tax-invoice details, and it is the document on which you take input tax credit for the reverse-charge tax you paid (Rule 36(1)(b), as explained in Circular 211/5/2024-GST).
When do you need to issue one?
| Your situation | Self-invoice needed? |
|---|---|
| You are registered and receive a service that is under reverse charge (Section 9(3)) from an unregistered supplier, e.g. rent for a shop, office or godown from an unregistered landlord | Yes: self-invoice within 30 days, payment voucher when you pay |
| The supplier of the reverse-charge service is registered and gives you its own invoice marked “reverse charge” | No: you pay the tax on the supplier's invoice; no self-invoice |
| The supplier is registered only to deduct TDS under Section 51 (for example, a government department) | Yes: such a supplier counts as “not registered” for this rule (Explanation to Section 31(3)(f)) |
| Import of services from a supplier outside India | Yes: the foreign supplier isn't registered in India, so you issue the invoice and pay IGST under reverse charge |
| Ordinary goods bought from an unregistered trader, not covered by any reverse-charge notification | No: no GST is payable by you, so there is nothing to self-invoice. Keep the supplier's bill or a voucher in your books |
| You are a composition taxpayer renting commercial premises from an unregistered landlord | No from 16 January 2025: composition taxpayers were taken out of the rent entry (Notification 07/2025-CT (Rate)) |
Common reverse-charge services are listed in Notification 13/2017-CT (Rate): for example goods transport agency (GTA) services, legal services from an advocate, and since 10 October 2024, renting of any property other than a residential dwelling by an unregistered person to a registered person (entry 5AB, Notification 09/2024-CT (Rate)). Check the current entry for your service and supplier before you rely on it.
Time limit: 30 days (Rule 47A)
- Issue within 30 days of receiving the goods or services. Rule 47A has applied from 1 November 2024 (Notification 20/2024-CT). The same notification removed the old option of one consolidated self-invoice at the end of the month.
- Time of supply for services under reverse charge is the earlier of the date of payment and the date of your self-invoice (Section 13(3), as amended by the Finance (No. 2) Act, 2024). For goods it is the earliest of the date of receipt, the date of payment and the 31st day after the supplier's invoice (Section 12(3)).
- Late self-invoice: if you issue it and pay the tax after the time of supply, you pay interest on the delayed tax, and a penalty under Section 122 can apply (Circular 211/5/2024-GST).
Payment voucher format under RCM
When you pay the supplier, issue a payment voucher (Section 31(3)(g)). Rule 52 lists its fields. The Excel download has a second sheet for it.
| Field on the payment voucher (Rule 52) | What to enter |
|---|---|
| Supplier | Name and address; GSTIN only if the supplier is registered |
| Voucher number and date | Consecutive, up to 16 characters, unique for the financial year (e.g. PV/26-27/001), and the date of payment |
| Recipient | Your name, address and GSTIN |
| Description | The goods or services paid for, with a reference to the self-invoice number |
| Amount paid | What you paid the supplier (the taxable value, without GST) |
| Rate and amount of tax | CGST/SGST or IGST payable by you under reverse charge |
| Place of supply | With state name and code, for an inter-state supply |
| Signature | Rule 52(j) asks for the signature of the supplier or his authorised representative |
Self-invoice in GSTR-3B and GSTR-1
- GSTR-3B Table 3.1(d): report the taxable value and tax of inward supplies liable to reverse charge, including import of services, in the month of the time of supply.
- Pay in cash: reverse-charge tax is paid through the electronic cash ledger, not from your input tax credit (Circular 211/5/2024-GST, para 2.3).
- Input tax credit: after paying the tax, claim it in Table 4A(3) (inward supplies liable to reverse charge) or Table 4A(2) for import of services, if the usual Section 16 and 17 conditions are met.
- ITC time limit: for Section 16(4), the financial year that counts is the year in which you issued the self-invoice, not the year you received the supply (Circular 211/5/2024-GST).
- GSTR-1: a self-invoice is an inward supply, so it is not reported as a sale. List the serial range in Table 13 (documents issued) under “Invoices for inward supply from unregistered person”, and the payment vouchers under “Payment voucher”.
Self-invoice for rent paid to an unregistered landlord
This is the case most small businesses meet. Say you are a regular GST taxpayer in Karnataka and pay ₹25,000 a month for a shop to a landlord who is not registered:
| Step | Example (October 2026 rent) |
|---|---|
| Self-invoice | SI/26-27/001 dated within 30 days of the rent period, SAC 997212, taxable value ₹25,000, CGST 9% ₹2,250 + SGST 9% ₹2,250, reverse charge: Yes |
| Payment voucher | PV/26-27/001 on the day you pay ₹25,000 to the landlord. No GST is paid to the landlord |
| GSTR-3B | ₹25,000 and ₹4,500 tax in Table 3.1(d); pay ₹4,500 in cash; claim ₹4,500 ITC in Table 4A(3) if eligible |
| GSTR-1 | Count SI/26-27/001 in Table 13 under inward supply from unregistered person |
Entry 5AB covers property other than a residential dwelling; renting a residential dwelling to a registered person is a separate reverse-charge entry with its own conditions, so check that one with your CA. A composition taxpayer is excluded from entry 5AB from 16 January 2025 (Notification 07/2025-CT (Rate)). If the landlord is registered, the landlord issues the invoice and charges GST in the normal way.
Do self-invoices need an IRN (e-invoice)?
Not yet. The 57th GST Council recommended e-invoicing for these self-invoices for recipients with turnover of ₹5 crore and above, and GSTN has added the RCMDOM and RCMIMP supply types to the IRP sandboxes, but no notification had been issued as of 22 October 2026. Details and updates: e-invoice for RCM self-invoices.
Common mistakes
- Using your sales invoice series for self-invoices. Keep a separate series so Table 13 and your sales numbering stay clean.
- Charging the supplier GST or adding GST to the amount you pay them. Under reverse charge you pay the tax to the government, not to the supplier.
- Paying RCM tax from the credit ledger. It has to be paid in cash before you take the credit.
- Issuing a self-invoice when the supplier is registered. Ask for the supplier's GSTIN first: a registered supplier issues the invoice.
- Missing the 30-day window because rent or professional fees are paid late. The clock runs from receipt of the supply, not payment.
Buying under reverse charge every month?
This free format suits a few self-invoices a month. If you also bill customers daily, accounting software keeps purchase entries, GST and your return figures in one place. Try VelBooks free for 30 days at app.velbooks.com, or ask us on WhatsApp / +91 81472 70720 whether it fits your reverse-charge purchases.
How to use this format
- Click the sample text and put your own business details at the top: you are issuing this invoice.
- Enter the unregistered supplier's name, address and state, and the date you received the goods or services.
- Add the items with HSN/SAC and taxable value. Use CGST + SGST if the place of supply is your state, IGST if it isn't. The Excel version calculates the tax.
- Issue it within 30 days of receipt, from a separate series (SI/26-27/001…). When you pay the supplier, fill the payment voucher sheet.
- Report the tax in GSTR-3B Table 3.1(d), pay it in cash, then take the credit in Table 4A(3) (4A(2) for import of services). Count the documents in GSTR-1 Table 13.
Frequently asked questions
What is a self-invoice under GST?
Is a self-invoice mandatory under RCM?
What is the time limit for a self-invoice?
What is the self-invoice format under RCM?
Do I need a self-invoice for rent paid to an unregistered landlord?
How is a self-invoice shown in GSTR-1?
What is a payment voucher under RCM?
Is an e-invoice (IRN) needed for a self-invoice?
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