Page 45 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] CAN REVERSED CHARGE OF GST OF F.Y. 17-18 PAID IN F.Y. 20-21 J19
tain to the period of 17-18 and accordingly this
invoice is directly hit by Section 16(4) of CGST
Act, 2017 and therefore the supplier (recipient)
cannot claim the GST so paid of 17-18 period un-
der reverse charge belatedly in May, 2020 as ITC
in current year.
(B) Position of claiming the ITC of the GST paid under the re-
verse charge mechanism of F.Y. 17-18 in the case of supply
received from unregistered person. Position is described as
under :-
(a) The CGST Act, 2017 does not allow the unregistered
supplier to issue the tax invoice. Therefore Section
31(3)(f) of CGST Act, 2017 prescribes that where
goods and services are received by the supplier from
the unregistered person, then such supplier shall is-
sue an invoice which can be said as the self-invoice
on the date when such goods or services or both are
received by the supplier.
(b) This section specially covers the position of the per-
son who is liable to pay tax under sub-section (3) or
sub-section (4) of Section 9 of CGST Act, 2017 under
the reverse charge mechanism.
(c) It is pertinent to mention here that this section casts a
duty upon recipient of supply for issue of invoices
for goods and supply received from unregistered
person only.
(d) That the so called self-invoice has to be issued on the
date on which such goods or services or both are re-
ceived.
(e) The second proviso of Rule 46 further provides relax-
ation to issue self-invoice on monthly basis for the
supply received under Section 9(4) of the CGST Act,
2017.
(f) On payment of GST on these self-invoice, under re-
verse charge, this self-invoice made/issued by recipi-
ent in accordance with the provision of clause (f) of
sub-section (3) of Section 31 of the CGST Act, 2017
will comply with the condition of Rule 36(1)(b) of
CGST Rules. The payment of tax and claiming of
same as ITC will be done simultaneously while filing
GSTR-3B.
(g) Now question is that whether the self-invoice
made/issued by recipient in accordance with the
provision of clause (f) of sub-section (3) of Section 31
of the CGST Act, 2017 is the same, which has been
discussed in Section 16(4) of CGST Act, 2017. Appar-
ently in my considered view these are the same. Leg-
GST LAW TIMES  2nd July 2020  45