Free Self Invoice Under GST (RCM) Template Excel Download | TemplateHub

Template Overview

Under Section 31(3)(f) of the CGST Act, a registered business that receives goods or services from an unregistered supplier (where GST is payable under Reverse Charge Mechanism) must issue a self invoice to itself. This template gives you a fully compliant format that does the tax maths for you — enter the description, HSN/SAC, quantity, rate, and GST rate, and the Taxable Value, CGST, SGST, and Grand Total calculate automatically.

When you need to issue a self invoice (RCM)

You must raise a self invoice whenever GST is payable by you under Reverse Charge, including:

Purchases from an unregistered supplier of notified goods or services (Section 9(4) CGST Act)
Goods Transport Agency (GTA) services — freight paid to a GTA
Legal services from an advocate or advocate firm
Director's remuneration paid by a company
Sponsorship services received by a body corporate
Services from a foreign supplier (import of services)
Any other supply notified under Section 9(3) or 9(4) of the CGST Act

Missing the self invoice means the GST authority can disallow your Input Tax Credit on the RCM tax you paid — you lose the credit and the deduction.

Self invoice vs regular tax invoice

| Point | Regular Tax Invoice | Self Invoice (RCM) | |---|---|---| | Who issues it | The supplier | The recipient (buyer) | | Supplier GSTIN | Required | Not applicable — supplier is unregistered | | Who pays GST | Supplier collects from buyer, remits to government | Recipient pays GST directly in cash | | Input Tax Credit | Claimed by buyer on the supplier's invoice | Claimed by recipient on their own self invoice | | Return reporting | GSTR-1 by supplier, appears in GSTR-2B for buyer | GSTR-3B Table 3.1(d) by recipient |

Self invoice vs payment voucher — you need both

This confuses everyone at first:

Self invoice is raised when you receive the goods or services — it is the tax document.
Payment voucher is raised when you pay the supplier — it is the payment record.

Section 31(3)(g) makes the payment voucher mandatory whenever tax is payable under Reverse Charge. Both go in your records; the self invoice is what supports your ITC claim.

Step-by-step: how to use this template

Fill in your business details (recipient) — name, address, GSTIN, state and code.
Enter a unique self invoice number and the invoice date. Keep a consecutive series separate from your regular sales invoices (e.g. SI-001, SI-002).
Add the unregistered supplier's details — name, address, state and code. Leave the GSTIN blank.
Mark the reason for RCM — GTA, advocate, unregistered dealer, director's remuneration, etc.
Enter each line item — description, HSN/SAC code, quantity, rate, GST rate. Taxable Value, CGST, SGST, and Total auto-fill.
Verify the Grand Total and note the amount in words.
Follow the RCM compliance checklist at the bottom — pay the GST in cash (ITC cannot be used to pay RCM), report it in GSTR-3B Table 3.1(d), and claim ITC of the same amount.

Common mistakes to avoid

Using the same invoice series as regular sales invoices — keep RCM self invoices in a separate SI-xxx series.
Trying to pay RCM tax by adjusting Input Tax Credit — RCM tax is always paid in cash from the electronic cash ledger.
Skipping the Payment Voucher — the self invoice covers receipt; you still need a payment voucher when you pay.
Not claiming ITC in the same or next tax period — the credit lapses if you miss the deadline (September following the financial year).
Applying the wrong GST rate — RCM uses the same rate as if the supplier were registered (e.g. GTA is 5% without ITC to supplier or 12% with ITC).

For a regular tax invoice where the supplier is registered, use the GST Invoice Template. For general (non-GST) invoicing, see the Invoice Template. Read the guide: How to Create a GST Invoice in Excel.

Features

Fully compliant with Section 31(3)(f) of the CGST Act
Auto-calculates CGST, SGST, taxable value, and grand total
Reverse Charge flag pre-set to Yes and highlighted
Built-in RCM compliance checklist (GSTR-3B, ITC, payment voucher)
Fields for unregistered supplier, reason for RCM, and place of supply
Works in Excel, Google Sheets and LibreOffice

Instructions

Download the file and open it in Excel, Google Sheets, or LibreOffice.
Fill in your (recipient) business details, GSTIN, and state.
Assign a unique Self Invoice number (keep a separate SI-xxx series from regular invoices).
Enter the unregistered supplier's name, address, and state — leave GSTIN blank.
Select the reason for RCM (unregistered dealer, GTA, advocate, director's remuneration, etc.).
Add each line item — description, HSN/SAC, quantity, rate, and GST rate.
Verify Grand Total and write the amount in words.
Raise a separate Payment Voucher when you pay the supplier.

FAQ

What is a self invoice under GST?

A self invoice is a tax invoice raised by a registered recipient (buyer) when they receive goods or services from an unregistered supplier and GST is payable under Reverse Charge Mechanism. Under Section 31(3)(f) of the CGST Act, it is mandatory in these cases because the supplier cannot issue a GST invoice.

When is a self invoice mandatory?

Whenever GST is payable under Reverse Charge on inward supplies from an unregistered supplier. Common scenarios include purchases from unregistered dealers, freight from Goods Transport Agencies (GTA), legal services from advocates, director's remuneration, sponsorship services, and import of services.

What is the difference between a self invoice and a payment voucher under RCM?

A self invoice is raised when you receive the goods or services and is the tax document that supports your Input Tax Credit claim. A payment voucher is raised separately when you pay the supplier and is required under Section 31(3)(g). You need both documents in your records for every RCM transaction.

Can I claim Input Tax Credit on RCM tax paid?

Yes. You can claim ITC of the CGST, SGST, or IGST paid under Reverse Charge, but the RCM tax itself must be paid in cash from the electronic cash ledger — you cannot use existing ITC to pay it. Report the RCM liability in Table 3.1(d) of GSTR-3B and claim the corresponding ITC in Table 4A(3) of the same return.

Do I need a separate invoice series for self invoices?

Yes, best practice is to maintain a separate consecutive series for self invoices (for example SI-001, SI-002) distinct from your regular outward tax invoices. This makes RCM transactions easy to identify during return filing and audits.