10 March 2020
1.PURCHASED GOODS FROM US $ 1580. 2.THERE IS MIDDLE PARTY THERE NAME IS FEDEX AND THEY ISSUED ME A IGST CHARGE RS.21376.13 AND THEY PAID IGST SO THEY CHARGED TO ME.. 3.NOW I AM CONFUSED THAT WILL I HAVE TO SHOWN IN REVERSE CHARGE IN OUTWARD SUPPLY IN COULUMN 3.1(D) AND CREDIT CLAIM ON "IMPORT OF GOODS" COLUMN IN 4(A)(1) IN GSTR 3B. KINLDY GIVE ADVISE
10 March 2020
It seems, there are two different transactions involve. First is an import from US where you will show IGST on RCM and that will reflect in 3(1)(d). and also in 4(A((1) Eligible ITC on import
Other one is freight payment to FedEx on forward charge basis . GST components of payment to FedEx will reflect in 4(A)(5) - All other Eligible ITC.
10 March 2020
Yes Its Correct as i practicing on this but the FEDEX charged me 21736.16 in its invoice.. and i paid 21736.16 to them... so do i need to pay second time??? or do i have to direclty claim in In Eligible ITC in column no 4(A((1).because i told them that we have to pay GST on RCM basis.so we will pay Igst.. but they told me that you have to pay IGST to them...
10 March 2020
No need to pay second time. FEDEX is your agent. See bill of entry your name will be there. You have to direclty claim it In Eligible ITC in column no 4(A((1).
15 March 2020
ok understand..but my 2A Will not reflecting this that Fedex has paid My gst.. so there may be a chances for Credit mismatch on Gst Portal(3B vs 2A)..Because as per my think, they will not upload Invoice because they had not issue a Invoice to us.
15 March 2020
This is GST paid under RCM it will not reflect in 2A. Claim ITC under imports in GSTR 3 b. No need of 2A credit for such ITC. No credit mismatch will arise. All RCM payments 2A credit not required.
CAclubindia
