Free RCM Self-Invoice Generator (Section 31(3)(f))
Create legally compliant Self-Invoices under Reverse Charge Mechanism (RCM) for purchases from unregistered suppliers with instant PDF print.
RCM Self-Invoice Generator (Section 31(3)(f)): Statutory Rules, Formula & Slabs
Direct factual rules, statutory mathematical formulas, and official statutory compliance guidelines.
RCM Self-Invoice Generator (Section 31(3)(f)) is a free statutory utility by D BIZ CONSULTANCY PVT. LTD. that computes create legally compliant Self-Invoices under Reverse Charge Mechanism (RCM) for purchases from unregistered suppliers with instant PDF print. It operates using the verified formula Total Value of Supply = Taxable Value + CGST (RCM) + SGST (RCM) or IGST (RCM).
Statutory Rule & Legal Thresholds
Under the Central Goods and Services Tax Act, 2017, when a registered business receives taxable goods or services specified under Section 9(3) (such as GTA, legal services by advocates, sponsorship, director fees, etc.) or notified Section 9(4) from an unregistered person, the recipient must issue a self-invoice and pay tax under RCM directly to the government in cash. Additionally, Section 31(3)(g) mandates issuing a separate Payment Voucher at the time of making payment to the supplier.
Mathematical Equation & Calculation Logic
Under Section 31(3)(f) and Rule 46 of CGST Rules, a registered person liable to pay tax under Section 9(3) or 9(4) on reverse charge from an unregistered supplier must issue a self-invoice on the date of receipt of inward supply and discharge the tax in cash through GSTR-3B.
How to Use the RCM Self-Invoice Generator (Section 31(3)(f)) in 4 Easy Steps
Enter Recipient (Your Business) Details
Verify your legal entity name, registered business address, and GSTIN number.
Enter Unregistered Supplier Details
Specify the supplier's name, address, and mention 'Unregistered Supplier' in the GSTIN field.
Select RCM Inward Supply Category
Choose from standard RCM categories (Legal Services, GTA Freight, Director Fees, Sponsorship, Security) to auto-populate SAC and GST rate.
Print Self-Invoice & Generate Payment Voucher
Save/Print the Rule 46 compliant RCM Self-Invoice and issue a Section 31(3)(g) Payment Voucher upon disbursement.
Key Highlights & Statutory Capabilities
Frequently Asked Questions (FAQs) — RCM Self-Invoice Generator (Section 31(3)(f))
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