A supplier invoice does not answer every recipient-document obligation
A registered person liable under CGST section 9(3) or 9(4) must issue a payment voucher at the time of making payment to the supplier under section 31(3)(g). Rule 52 specifies its particulars. This guide, checked on 27 October 2026, assumes the particular reverse-charge liability has been independently established; it does not classify every purchase from an unregistered supplier as reverse charge. Current CGST Act section 31(3)(f)–(g) and Rule 52.
Keep three documents and three events distinct
The supplier’s invoice, a recipient self-invoice where section 31(3)(f) applies, and the payment voucher have different purposes. Clause (f) includes its own supplier-registration condition and current prescribed-period requirement. Clause (g) links the payment voucher to payment by the stated liable registered person. A tax-payment challan is not the same as a document recording payment to the supplier. Current CGST Act section 31(3)(f)–(g) and Rule 52.
Capture Rule 52 particulars without swapping the parties
Record supplier name, address and GSTIN if registered, and recipient name, address and GSTIN. Include issue date, description, amount paid, applicable tax rates and amounts payable under the respective tax heads. For an inter-State supply, include place of supply with State name and code. Complete the authentication particular required by Rule 52(j); a bank statement alone does not supply the full prescribed voucher. Current CGST Act section 31(3)(f)–(g) and Rule 52.
Control the serial number for the financial year
Rule 52 permits one or multiple series, but the consecutive serial number must be unique for a financial year and no more than sixteen characters, using the stated permitted character combinations. Preserve cancelled or corrected-document references in the audit trail. Reusing the same number in the same year for two payments is not cured by different suppliers. Current CGST Act section 31(3)(f)–(g) and Rule 52.
Reconcile amount paid separately from tax payable
RCM tax paid to the Government is not automatically part of the cash sent to the supplier. Match the voucher amount paid, supplier-ledger discharge and bank evidence; reconcile the separately determined tax amount to the tax working. For instalments, identify what each payment actually settles rather than duplicating the whole invoice amount on every voucher. Tax timing and ITC eligibility still require their separate applicable-law checks. Current CGST Act section 31(3)(f)–(g) and Rule 52.
Do not let a completed voucher replace the legal analysis
Check the actual notified RCM category, person liable, registration facts, place of supply, tax head, rate and time of supply for the transaction. This article provides a document-and-reconciliation process, not a universal rate or tax-date shortcut. The examples use already established tax amounts only where stated and do not prescribe an RCM rate for an unidentified service. Current CGST Act section 31(3)(f)–(g) and Rule 52.
Applicable primary references
Current CGST Act section 31(3)(f)–(g) and Rule 52
Six worked illustrations
All facts and amounts below are fictional. Assumptions describe the model, not additional statutory rules.
Illustrative example 1: Supplier payment and Government tax
Assume supplier consideration of ₹50,000 is fully paid to the supplier and RCM tax of ₹9,000 is independently established and separately paid to Government. The two cash uses total ₹59,000, but supplier-payment evidence is ₹50,000; do not describe all ₹59,000 as supplier cash.
Illustrative example 2: Two instalments
An established supplier payable of ₹1,00,000 is discharged through ₹40,000 and ₹60,000 payments. Total settled is ₹1,00,000. Link each payment voucher to its actual payment rather than recording ₹1,00,000 twice.
Illustrative example 3: Several invoice references
One actual ₹75,000 payment settles identified amounts of ₹25,000 and ₹50,000 against two invoices. The allocation totals ₹75,000. Preserve both references without creating an additional fictitious payment.
Illustrative example 4: Number length check
The proposed number PV/26-27/0000001 contains 16 characters and meets the length ceiling. PV/26-27/00000001 contains 17 and exceeds it by one. Length compliance alone does not establish financial-year uniqueness.
Illustrative example 5: Duplicate entry in the payment register
A register totals ₹1,20,000 because one ₹20,000 actual payment was entered twice. Unique supplier payments total ₹1,00,000. Correct the record with a traceable explanation; do not cancel a genuine second payment without checking bank evidence.
Illustrative example 6: Outstanding balance
Supplier payable is ₹90,000 and evidenced payments total ₹55,000. Outstanding supplier balance is ₹35,000. A separately computed RCM tax payment does not, merely by being paid to Government, extinguish that ₹35,000 supplier balance.
Ten-step verification table
| Step | Action | Evidence |
|---|---|---|
| 1 | Verify actual RCM liability | Category and person-liable analysis |
| 2 | Confirm registration facts | Supplier and recipient records |
| 3 | Separate required documents | Supplier invoice, self-invoice and voucher |
| 4 | Identify actual payment event | Bank and supplier-ledger evidence |
| 5 | Validate voucher numbering | Length, series and financial-year uniqueness |
| 6 | Complete party and supply fields | Names, addresses, GSTINs and description |
| 7 | Complete tax and place fields | Verified rates, heads and State details |
| 8 | Complete prescribed authentication | Rule 52 requirement |
| 9 | Reconcile instalment allocations | Payment-to-invoice bridge |
| 10 | Close supplier and tax workings | Separate balances and compliance checks |
Sixteen practitioner FAQs
1. Does every unregistered-supplier purchase require RCM?
No. Establish the applicable liability independently before applying this workflow.
2. Who has the clause (g) obligation?
The registered person liable under section 9(3) or 9(4), on the stated facts.
3. When does clause (g) refer to voucher issue?
At the time of making payment to the supplier.
4. Is the payment voucher identical to a self-invoice?
No. Clauses (f) and (g) address different documents and conditions.
5. Does the supplier’s invoice automatically replace the voucher?
Do not assume that it discharges the distinct clause (g) obligation.
6. Is a Government tax challan a supplier-payment voucher?
No. Keep tax payment and supplier payment evidence distinct.
7. What supplier GSTIN is recorded?
The supplier GSTIN if registered, alongside the required name and address.
8. Are recipient details also required?
Yes. Rule 52 includes recipient name, address and GSTIN.
9. What is the serial-number length ceiling?
Sixteen characters, subject to the permitted character and series requirements.
10. Can multiple series be used?
Yes, but maintain the required financial-year uniqueness and consecutive numbering controls.
11. Does a valid length ensure uniqueness?
No. Check both requirements independently.
12. What inter-State detail is required?
Place of supply with the State name and code under Rule 52(i).
13. Must the voucher include tax particulars?
Yes. It includes rates and amounts payable under the relevant heads.
14. Does voucher preparation prove ITC eligibility?
No. ITC conditions and tax timing remain independently applicable.
15. How should instalments be recorded?
Match each actual payment and its allocation, avoiding repeated full-invoice settlement entries.
16. What closes the reconciliation?
Agreement between actual supplier cash, ledger discharge, voucher references and the separate tax working.
Conclusion
Prepare reverse-charge payment vouchers under section 31(3)(g) and Rule 52, separating supplier payments, tax amounts, self-invoices and financial-year numbering.