09 March 2023
We are GST Registered person. Our client is in foreign country and having their office in foreign country. They gave us a small amount tender, work is in 2-3 cities in India. Now while raising Sales Invoice, do we need to charge GST or not?. Also, do we need to file LUT (Letter of Undertaking? Whether IEC (Import Export code) is needed for filing LUT? Can we file LUT without IEC
10 March 2023
You will need to see what is the place of supply (POS). There are different provisions of POS for different categories of service. If POS is in India then GST will be chargeable. If POS is outside India then subject to other conditions it will be regarded as exports
CAclubindia
