GSTR 1 Export of Service where to mention, Goods and Services Tax - GST

[Shan S]

Providing Programming Service to foreign clients where is it to be reported in GSTR-1 table? 6a?

in the item details under which % taxable value must be reported? 18% or 0%

Does service fee paid to payment processor which includes gst fees can be claimed as input credit against any domestic invoice? or it should only be applied for refund?

FIRC or BIRC documents are to be uploaded while filing GSTR-1 or is it only needed for showing proof when a query arises?

Posts / Replies

[CA Bishal]

RESPONSE TO QUERY:
(1)  Providing Programming Service to foreign clients where is it to be reported in GSTR-1 table? 6a?

 >>Providing programming services to foreign clients, it qualifies as an export of service. It has          to be Reported in "GSTR-1 → Table 6A: “Exports Invoices”

(2) in the item details under which % taxable value must be reported? 18% or 0%?

 >> Two Options are there:
       In Table 6A, if exported under LUT, report the taxable value with 0% tax rate.
                                                     Or,
       If exported with payment of IGST, report taxable value + 18% tax.

(3) Does service fee paid to payment processor which includes gst fees can be claimed as input credit against any domestic invoice? or it should only be applied for refund?

>>Yes, if your payment processor charges GST,  you can claim ITC.
     Since you are providing zero-rated exports, this ITC:

• Can be claimed and used against other domestic tax liability, or

• Refunded if unused (RFD-01 refund application).

  
   (4) FIRC or BIRC documents are to be uploaded while filing GSTR-1 or is it only needed for           showing proof when a query arises?

   >> No, FIRC/BIRC is not required be uploaded during filing of GSTR-1.
        It is required only when applying for refund, or in case of query by GST department to                  substantiate that payment was received in foreign currency.