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Reverse-charge reporting depends first on who issues the document. A notified supplier’s own invoice for a supply covered by section 9(3) may require an e-invoice and IRN even though the recipient pays the GST. The recipient then reports the liability in GSTR-3B Table 3.1(d), and may report eligible input tax credit separately after paying that tax. Supplies from specified unregistered suppliers and imports of services follow a different, recipient-issued documentation path.
The reporting map at a glance
| Situation | Document issuer | Supplier-side return | Recipient-side return |
|---|---|---|---|
| Notified supplier’s own supply attracting section 9(3) reverse charge | Supplier issues the invoice; e-invoicing may apply if the supplier is covered by current notifications | IRP-reported details generally flow to GSTR-1; missing records may need manual completion | Report tax payable in GSTR-3B Table 3.1(d); eligible credit is generally in Table 4(A)(3) after payment |
| Covered goods or services bought from an unregistered supplier in India | Registered recipient raises the required self-invoice or other prescribed document | No supplier e-invoice exists because the supplier is unregistered | Report the reverse-charge liability in Table 3.1(d) and assess credit under the applicable law |
| Imported services subject to reverse charge | Registered recipient maintains the recipient-issued documentation required for the transaction | No Indian supplier e-invoice is generated | Liability goes in Table 3.1(d); eligible import-of-service credit is separately identified in Table 4(A)(2), not in the regular RCM section of GSTR-2B |
This is a reporting workflow, not a determination that a supply is covered by reverse charge, that a supplier is within the e-invoice mandate, or that input tax credit is available. Those conclusions require the transaction facts, current notifications and the applicable GST provisions.
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Step 1: Identify the invoice path before entering any return data
A notified supplier’s own section 9(3) supply
The GST e-Invoice System FAQ states: “If the invoice issued by notified person is in respect of supplies made by him but attracting reverse charge under Section 9(3), e-invoicing is applicable.” In practical terms, reverse charge changes who pays the tax; it does not automatically remove a notified supplier’s own supply from the e-invoice process.
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Purchases from an unregistered supplier in India
Where the law places reverse-charge responsibility on a registered recipient buying covered goods or services from an unregistered person in India, the recipient’s documentation is a separate issue. There is no supplier-issued IRN because the supplier is not a notified registered taxpayer issuing an e-invoice. The recipient must follow the self-invoice, debit-note or credit-note requirements that apply to the transaction.
Imported services
An overseas service provider does not issue an Indian GST e-invoice. For an import of services liable to reverse charge, the Indian recipient keeps the prescribed records and reports the liability in its return. Import-of-service credit has a distinct GSTR-3B treatment and does not appear in the regular reverse-charge section of GSTR-2B described by the GST Portal FAQ.
Step 2: Have the supplier report a qualifying invoice to the IRP
For a notified taxpayer within the described e-invoice scope, the invoice, debit note or credit note is reported to an Invoice Registration Portal (IRP). The IRP validates the document and, when reporting succeeds, generates an Invoice Reference Number (IRN) and saves the invoice details in the GST System.
- Prepare the document. Use the supplier’s GSTIN, the recipient’s GSTIN where applicable, document number and date, place of supply, taxable values, tax details and the reverse-charge indicator required by the invoice rules.
- Mark the transaction correctly. The reverse-charge flag should reflect the actual legal treatment. Do not use the flag merely because the customer has agreed to pay an amount described as RCM.
- Report it to the IRP. Submit the invoice through the supplier’s authorised accounting or invoicing channel connected to the IRP. A successful response should include the IRN and signed e-invoice data.
- Retain the response. Keep the signed JSON or PDF, IRN, acknowledgement details and the underlying contract or purchase evidence in the tax records.
The IRP FAQ describes e-invoice coverage for documents issued by notified taxpayers for supplies to registered persons and for exports. It also explains that successful reporting saves the details in the GST System and auto-populates the supplier’s GSTR-1.
Step 3: Check the supplier’s GSTR-1 after auto-population
IRP transmission is not the same as a filed and correct GSTR-1. Open the relevant return period and verify that the invoice, debit note or credit note appears in the correct section, with the recipient GSTIN, document number, taxable value, tax amounts, place of supply and reverse-charge treatment matching the source document.
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If the invoice does not auto-populate for the relevant month, the IRP FAQ says the registered person should fill the details manually in GSTR-1. Recheck the IRN and document data before filing rather than assuming that a successful IRP response guarantees a visible record in the return.
What happens if an auto-populated record is edited?
The GST Portal allows auto-populated e-invoice details in GSTR-1 to be edited. After an edit is saved, the displayed Source, IRN and IRN Date fields become blank. That blank display does not by itself prove that the transaction disappeared; it means the filed values must be checked directly after the edit. Compare the edited entry with the signed e-invoice and preserve an internal note explaining why the change was made.
Step 4: Reconcile the recipient’s liability in GSTR-3B
The recipient reports registered-supplier reverse-charge tax payable in GSTR-3B Table 3.1(d), “Inward supplies liable to reverse charge.” The GST Portal’s mapping from GSTR-2B is a starting point for preparation, not a substitute for a complete liability review.
- Extract the period’s reverse-charge population. Use purchase records, expense ledgers, contracts, import documents and self-invoices, not only the portal statement.
- Separate registered-supplier, unregistered-supplier and import-of-service cases. Their document trails and credit presentation differ.
- Compare the books with GSTR-2B. Investigate invoices present in the books but absent from the statement, and records appearing in the statement without a corresponding receipt.
- Determine the tax payable. Apply the legally applicable tax type, rate, place-of-supply treatment and valuation for the particular supply. Do not infer these from the mere presence of an RCM marker.
- Enter the liability in Table 3.1(d). Include the amount that is actually payable for the return period after considering the applicable reporting rules.
- Pay the tax before claiming related credit. The portal guidance links credit for inward supplies liable to reverse charge to payment of the tax.
GSTR-2B reconciliation should also prevent duplicate payment or duplicate credit. A purchase may be recorded in the books, appear in a portal statement and be included in a manually prepared schedule; those three appearances are not three separate liabilities.
Step 5: Report credit in the correct GSTR-3B table
Registered-supplier reverse-charge credit
The GST Portal guidance maps eligible credit for inward supplies liable to reverse charge to GSTR-3B Table 4(A)(3), after payment of the tax reported in Table 3.1(d). The word eligible is decisive: an auto-populated invoice or a paid RCM amount does not override blocked-credit rules, business-use conditions, time limits, documentation requirements or other restrictions in GST law.
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Import-of-service credit
For an import of services, the related liability remains in Table 3.1(d), while eligible credit is separately identified in Table 4(A)(2). The GSTR-2B FAQ states that import-of-service reverse-charge credit is not included in the regular reverse-charge section of that statement. Maintain a separate import-of-services schedule so that the absence of a GSTR-2B line is not mistaken for an absence of liability or an automatic denial of credit.
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Do not net liability and credit into one figure
Table 3.1(d) records tax payable. Tables 4(A)(3) and 4(A)(2) record credit claims, subject to eligibility. Entering only the net amount can conceal an unpaid liability, an overclaim or a classification error during reconciliation.
Step 6: Handle omissions and corrections with the available portal facility
GSTR-1A is an optional GST Portal facility to add or amend records for the same period after GSTR-1 has been filed, or after its due date if GSTR-1 was not filed, and before filing that period’s GSTR-3B. The portal says changes made through GSTR-1A flow to GSTR-3B and that the facility can be filed once for a period.
- Open the relevant period and confirm that GSTR-1A is available for that return cycle.
- Add the omitted invoice or amend the incorrect record using the portal’s available fields.
- Review the resulting liability and credit impact in GSTR-3B.
- File GSTR-1A once, then file GSTR-3B with the reconciled figures.
Portal features and timing can change. Confirm that GSTR-1A is enabled and that the stated sequence still applies to the period being corrected. If the facility is unavailable, use the correction mechanism permitted for that return period and retain the audit trail.
Self-invoicing is not the same as supplier e-invoicing
The CBIC sectoral FAQ says that a registered recipient procuring covered goods or services from an unregistered supplier located in India, or services from a person located outside India, is required to raise a self-invoice. It also says the invoice, debit note or credit note should be reported in the GST return for the month in which the supply takes place.
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Because the retrieved FAQ page does not provide a revision date, do not treat that month-based statement as a universal current deadline without checking the GST Act, Rules and notifications applicable to the transaction. The requirement itself and the precise timing can depend on the category of supply and later legal changes.
Most importantly, do not issue a recipient self-invoice merely because the supplier’s invoice carries an RCM indication. A notified registered supplier’s own section 9(3) supply remains a supplier-issued invoice case; the recipient’s task is to report the liability and assess credit.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Invoice particulars and records to retain
The CBIC invoice rules list whether tax is payable on reverse-charge basis as invoice information. For a supplier-issued e-invoice, retain the original document, IRN and signed response, purchase order or engagement letter, proof of receipt, payment records and the return reconciliation.
For self-invoice or import-of-service cases, retain the agreement, supplier identity and location evidence, date and description of service, valuation workings, tax calculation, payment proof, foreign-exchange records where relevant, self-invoice or prescribed document and the GSTR-3B working paper. These records allow the liability, credit and document path to be tested independently.
Three practical examples
Example 1: Notified law firm supplying a company
A notified law firm issues an invoice for its own service to a company, and the company is responsible for GST under section 9(3). The law firm follows the e-invoice process if the current mandate covers it, obtains an IRN and checks the resulting GSTR-1 record. The company uses the invoice and its books to report the RCM liability in Table 3.1(d). After payment, it considers any eligible credit in Table 4(A)(3).
Example 2: Covered purchase from an unregistered Indian supplier
The registered recipient verifies that the supply is one for which reverse charge applies to purchases from an unregistered person. The recipient creates the required self-invoice or other prescribed document, records the liability in Table 3.1(d), pays the tax and evaluates credit under the applicable conditions. There is no supplier IRN to reconcile.
Example 3: Imported service
An Indian business receives a service from a person outside India. It maintains the import documentation and recipient-side records, reports the RCM liability in Table 3.1(d), and separately evaluates eligible credit in Table 4(A)(2). It does not wait for an import-of-service line in the regular RCM portion of GSTR-2B because the portal FAQ says that category is not included there.
Month-end control checklist
- Confirm whether each RCM item is a supplier-issued section 9(3) invoice, an unregistered-supplier case or an import of services.
- Check the supplier’s current e-invoice coverage before demanding or rejecting an IRN.
- Match supplier documents, IRNs and GSTR-1 entries; manually enter qualifying records missing from auto-population.
- Review edited GSTR-1 records, remembering that Source, IRN and IRN Date display fields become blank after an edit is saved.
- Reconcile GSTR-2B with books and independent import, expense and self-invoice schedules.
- Report all payable RCM in Table 3.1(d), without netting it against credit.
- Claim only legally eligible credit: Table 4(A)(3) for eligible registered-supplier RCM and Table 4(A)(2) for eligible import-of-service credit.
- Check whether GSTR-1A is available before filing GSTR-3B when a same-period GSTR-1 omission or amendment must be corrected.
- Retain the source document, tax calculation, payment evidence and reconciliation that supports every reported amount.
Common errors and their fixes
“Reverse charge means no e-invoice.”
That is too broad. A notified supplier’s own section 9(3) supply can require e-invoicing. Determine who issued the invoice and whether the supplier is covered by the current mandate.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware match“The IRN guarantees a correct GSTR-1.”
IRP reporting normally feeds GSTR-1, but missing or edited entries still require review. Verify the actual return data and complete a missing record manually when the portal guidance requires it.
“Every RCM amount in GSTR-2B is ready for credit.”
GSTR-2B is a reconciliation input. Pay the tax, test statutory eligibility and check restrictions before entering credit.
“Import services should appear in the RCM section of GSTR-2B.”
The portal FAQ excludes import-of-service reverse-charge credit from that section. Maintain a separate import schedule and use the Table 3.1(d)/4(A)(2) mapping.
“A recipient self-invoice is required for every RCM invoice.”
Self-invoicing addresses specified unregistered-supplier and overseas-service situations. It does not replace a notified registered supplier’s own invoice and e-invoice process.
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The reporting tables do not decide whether a supply falls under reverse charge, what rate or tax type applies, whether an exemption is available, whether a supplier is covered by the e-invoice mandate, or whether credit can be claimed. Resolve those questions from the transaction contract, supplier status, place of supply, current notifications and the applicable GST law before completing the return.
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