RCM Self Invoice Generator
Your Firm (Recipient)
Supplier (Foreign / Unregistered)
Invoice Details
Live Preview
updates as you type — this is exactly what your PDF will look likeReverse Charge
SELF INVOICE
Issued under Section 31(3)(f) of the CGST Act, 2017 read with Rule 46 & Rule 47A — Import of Services
| Self-Invoice No. | — | Self-Invoice Date | — |
| Legal / Trade Name | ________________ |
| Address | — |
| GSTIN | — |
| State & Code | — |
| Name | — |
| Address | — |
| Country | — |
| Supplier Invoice Ref. & Date | — |
| S.No | Description of Service | SAC | Taxable Value (₹) | Rate | IGST Amt (₹) |
|---|
Total Invoice Value (Taxable + IGST): ₹ 0.00
Amount in words: —
| Nature of Transaction | Import of Services — taxable under Reverse Charge Mechanism |
| Tax Payable on Reverse Charge | Yes — IGST payable by recipient u/s 5(3)/5(4) of the IGST Act, 2017 |
| Place of Supply | — (location of recipient) |
| GSTR-3B Disclosure | Liability: Table 3.1(d) | ITC: Table 4A(2) — Import of Services |
| Valuation Basis | INR value as per bank/card statement on date of charge (Rule 34, CGST Rules) |
Declaration: This self-invoice is issued by the recipient in terms of Section 31(3)(f) of the CGST Act, 2017 read with Rule 47A, in respect of services received from a supplier who is not registered under GST. Tax on this supply is payable by the recipient under the reverse charge mechanism.
RCM Self-Invoice Generator for Import of Services
If your business pays a foreign supplier — Meta ads billed from Ireland, a SaaS subscription from the US, cloud hosting, a freelancer on Upwork — Indian GST law says something most businesses discover too late: you must raise an invoice on behalf of that supplier, pay IGST on it out of your own pocket under the Reverse Charge Mechanism (RCM), and only then claim it back as Input Tax Credit.
That document is called a self-invoice, mandated by Section 31(3)(f) of the CGST Act, 2017. The foreign supplier can't issue a GST invoice (they're not registered in India), so the law makes the recipient the invoice issuer.
The tool above generates a fully compliant self-invoice — and the matching payment voucher under Section 31(3)(g) — in under two minutes. No signup, no upload, no charge. Everything runs in your browser; your GSTIN, supplier details, and invoice log never leave your device.
The 30-Day Rule 47A Trap (Why This Matters Now)
Until November 2024, there was no deadline for issuing a self-invoice, and most businesses either skipped it or batch-created them at year-end for the audit file. That loophole is closed.
Rule 47A of the CGST Rules (inserted by Notification No. 20/2024–Central Tax, effective 1 November 2024) requires you to issue the self-invoice within 30 days of receiving the supply from an unregistered supplier.
- No self-invoice → your ITC claim is at risk. You paid the IGST in cash, but without the document, the credit can be questioned or denied in scrutiny.
- Late self-invoice → interest and potential penalty exposure, on tax you would otherwise have recovered fully as credit.
- Every monthly Meta/Google/AWS/SaaS charge restarts the 30-day clock. This isn't a year-end task anymore — it's a monthly compliance habit.
The math is brutal for something so avoidable: 18% IGST on a ₹2,00,000 annual ad spend is ₹36,000 of ITC riding on a document that takes two minutes to generate.
Who Needs to Issue RCM Self-Invoices?
Any GST-registered person in India receiving services from a supplier located outside India (import of services, taxable under Section 5(3)/5(4) of the IGST Act). Common real-world cases:
- Digital advertising billed by foreign entities (e.g., Meta Platforms Ireland)
- SaaS and software subscriptions — CRMs, design tools, AI tools, email platforms billed from abroad
- Cloud hosting and infrastructure billed by foreign entities
- Foreign freelancers and agencies — developers, designers, consultants paid via Upwork, Fiverr, or direct wire
- Royalties, license fees, and technical services from overseas providers
What the Law Actually Requires — and How the Tool Handles It
| Legal requirement | Provision | How this tool complies |
|---|---|---|
| Recipient must issue invoice for supplies from unregistered suppliers | Sec 31(3)(f), CGST Act | Generates the self-invoice in your name as recipient-issuer |
| Invoice contents (GSTIN, serial number, SAC, value, tax, place of supply, RCM declaration) | Rule 46, CGST Rules | All mandatory fields built into the format, including the "tax payable on reverse charge" declaration |
| Issue within 30 days of receipt of supply | Rule 47A | Date fields front and centre; issued-invoice log helps you evidence timeliness |
| Payment voucher at the time of paying the supplier | Sec 31(3)(g) | Optional toggle generates a matching payment voucher in the same PDF |
| INR valuation of foreign currency invoices | Rule 34, CGST Rules | Enter the FC amount and the exchange rate your bank actually applied — printed on the invoice as the valuation basis |
| Consecutive serial numbering | Rule 46(b) | Set a series prefix once; serial numbers auto-increment per invoice |
How to Use the Generator (2 Minutes, Step by Step)
- Enter your firm's details once — legal name, 15-digit GSTIN, address, state & code. They auto-save on your device and pre-fill next time.
- Set your invoice series — a prefix (e.g., RCM/26-27/) and starting serial number. Numbering continues automatically.
- Add the foreign supplier — name, country, address, and their invoice reference and date.
- Add line items — service description, SAC code, taxable value, and IGST rate. Totals calculate live.
- Paid in dollars or euros? Add the foreign currency amount and the exchange rate from your bank or card statement — the INR valuation basis appears on the invoice.
- Toggle the payment voucher if you've paid the supplier — payment date, mode, and reference are captured per Section 31(3)(g).
- Download the PDF. The invoice logs to your on-device register; the live preview shows exactly what prints.
Why This Beats a Word Template
Most "self invoice format" downloads are static Word or Excel files: no serial-number control, no IGST math, no payment voucher, no Rule 47A awareness, and manual re-typing of your firm's details every time. This tool remembers your details, numbers invoices consecutively as Rule 46(b) requires, computes IGST and amount-in-words automatically, pairs the payment voucher in one PDF, and keeps a running register — all without your data touching any server.
Paying foreign vendors every month?
The right accounting software tracks RCM liability, ITC, and GSTR-3B reporting automatically — every month, zero errors.
Frequently Asked Questions About RCM Self-Invoicing
This tool and guide provide general assistance and statutory formats — not professional tax advice. GST positions can vary by fact pattern; please consult your Chartered Accountant for your specific situation.
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