12.4.b. What is the responsibility of the recipient who creates a recipient created tax invoice in case of understatement of GST payable?
For source of ATO view, refer to principles in:
GSTR 2000/10External Link – Goods and services tax: recipient created tax invoices, paragraph 13(e) sets out the recipient's responsibility to the supplier.
Where the supplier creates the invoice, the liability to calculate GST payable on the supply and remit GST collected is the supplier's responsibility. However, where the recipient creates the invoice, the recipient will calculate the GST payable on the supply. It remains the responsibility of the supplier to remit the GST on the supply, based on 10% of the value.
GSTR 2013/2External Link – Goods and services tax: adjustment notes deals with the required contents of adjustment notes.