Template Overview
This is a free RCM invoice format in Excel — the self invoice format under GST for Reverse Charge (RCM). Use it when you receive goods or services from an unregistered supplier and GST is payable by you as the recipient. The bill that supplier writes, with no GST and no GSTIN, is a different file: the unregistered dealer invoice format. If you are the registered supplier issuing the bill (a GTA that has not opted to charge GST itself is the usual case), use the RCM bill format instead — that file keeps GST off the amount you collect. Enter description, HSN/SAC, quantity, rate, and GST rate — Taxable Value, CGST, SGST, and Grand Total calculate automatically.
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.
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. Download the matching RCM payment voucher format and fill it on the day you pay.
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).
When you pay the supplier, raise the matching RCM payment voucher — Section 31(3)(g) requires both documents.
For a regular tax invoice where the supplier is registered and charges GST, use the GST Invoice Template. If that registered supplier must not collect the tax — the RCM bill format is the document they issue, and you do not also self-invoice. For general (non-GST) invoicing, see the Invoice Template. Step-by-step guide: Self Invoice Format Under GST (RCM) 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.
- Download the matching RCM payment voucher and fill it 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.
What is self invoicing under GST?
Self invoicing under GST is the same process: you issue the GST invoice to yourself for an inward supply where Reverse Charge applies. The self invoice format under GST for RCM includes your GSTIN as recipient, the unregistered supplier's name (no GSTIN), Reverse Charge = Yes, and tax lines for CGST/SGST or IGST.
What is the RCM invoice format in Excel?
This page is the RCM invoice format: a self invoice the recipient issues when the supplier is unregistered and GST is payable under reverse charge. It is not the RCM bill format. That bill is issued by a registered supplier, and the sample is GTA freight where the supplier does not collect the tax. Do not raise both for the same supply.
Is this the unregistered dealer's own invoice?
No. The invoice an unregistered dealer issues, with no GST and no GSTIN, is the unregistered dealer invoice format (a URD purchase bill). This page is the self invoice the registered buyer issues when GST is payable under reverse charge. Leave the supplier GSTIN blank here, and do not add GST to the dealer's bill.
Is there a free self invoice format under GST Excel download?
Yes. This page is a free self invoice format under GST for RCM in Excel. Click Download Free Template for the .xlsx file — it also opens in Google Sheets. No signup or email required.
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). Download the free RCM payment voucher and keep both files 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.