Import-of-Services RCM Pack Self-invoice within 30 days

Paste this month's statement, tag the foreign vendors, and get the self-invoices and the two GSTR-3B numbers. Built for a practicing CA's desk.

  1. 1Paste statement
  2. 2Tag vendors
  3. 3Generate
  4. 4Print
Your business details

Series looks like SI/2026-27/001 — sequential per financial year, never resets across months.

Printed on each self-invoice as Place of Supply (Section 13(2), IGST Act — location of recipient) and on the recipient block, per Rule 46(n).

Paste this month's statement

One line per charge — commas, tabs or free text ending in the amount. Dates read as DD/MM/YYYY, DD-MM-YYYY or YYYY-MM-DD, and every row stays editable in the register.

Nothing in the register yet.

Paste this month's statement on the left to start.

₹0
taxable · this month
₹0
IGST · this month
0
pending self-invoice
0
past 30 days

Your register — every statement line, tagged

Known vendors are tagged for you. Rows that need a tag are highlighted — tag one and it is remembered for every future statement.

If the vendor's invoice already shows Indian GST, do not self-invoice that line. Give the vendor your GSTIN so it stops.

Commission to an agent outside India, paid on or after 30 March 2026, is an import — tag it Import. Paid before that date, it is not.

Date receivedDescriptionAmount (₹)MatchTagRate Taxable ₹IGST ₹30-day ageingSelf-invoice #

No lines yet — paste a statement on the left, or load the sample.

Generate, print & export

Defaults to today — change it if you are dating this batch earlier.

The month the payment was debited, not the month you raise the self-invoice.

Numbers for your GSTR-3B
Reverse-charge taxable value (GSTR-3B table 3.1(d))
₹0
Inward supplies liable to reverse charge
Reverse-charge IGST (GSTR-3B table 3.1(d))
₹0
Same month, IGST column
Credit you can claim (GSTR-3B table 4(A)(2))
₹0
Import of services
Self-invoices this month
0
0 overdue in register
What a late self-invoice costs
What this avoids: a self-invoice raised after day 30 carries interest under s.50(1) of the CGST Act (18% p.a., Notification 13/2017-CT) on the tax, running from the return due date of the payment month; not issuing one at all is penalised under s.122(1)(i) — ₹10,000 or an amount equivalent to the tax due, whichever is higher.
Note on the credit row: the official GSTR-3B Table 4(A) breakup is 4(A)(1) Import of goods, 4(A)(2) Import of services, 4(A)(3) other reverse-charge inward supplies, 4(A)(4) ISD, 4(A)(5) all other ITC. Import-of-services credit belongs at 4(A)(2), not 4(A)(3) — this tool reports it there, and you should cross-check against the current GSTR-3B utility before filing.
Rules this is built on
Rule 47A · s.13(3) as amended 1 Nov 2024 · Circular 211/5/2024 · design v2 · 06 Sep 2026

The month is scoped by the date the payment was debited — Section 13(3)(a), CGST Act, the earliest of the reverse-charge time-of-supply tests when the only input is a settled statement line, and not the self-invoice date.

An invoice already carrying Indian GST means the vendor billed you as an unregistered customer; that supply is the vendor's own outward supply, not an import under reverse charge.

Commission or brokerage to an agent outside India is an import of service under reverse charge from 30 March 2026, the Finance Act 2026 having omitted s.13(8)(b) of the IGST Act. Paid before that date, it is not.

This tool encodes Section 31(3)(f) and Rule 47A (self-invoicing within 30 days of receipt of supply), Section 5(3) IGST Act / Notification 10/2017-IT(Rate) (18% IGST on import of services, no threshold), Circular 211/5/2024-GST (the Section 16(4) credit time-limit keyed to the self-invoice's financial year), and the Finance Act 2026 as understood on the date this tool was built.

Vendor library (~65 starter entries — editable, and it learns)
Match keyLabelTagRateService code (SAC)CountryAddress

Add vendor manually

The service code (SAC) defaults to 9983 — IT and other services. Verify the correct classification for the actual service before relying on it.

Danger zone
Wipes register, vendor edits, profile and the self-invoice counter. Cannot be undone.