20 September 2017
A is a service provider registered under GST in Delhi. A provide service to 'C' of a foreigner at Agra and received payment in US $ through Bank. Can A raise invoice in the name of 'C' and charge IGST on it ? If yes, than can it post in 3.1 of GSTR-3B as outward supply and in 3.2 as interstate supplies as Supplies made to URD and what should be the place of supply?
Another question is whether A should apply for IEC code?
20 September 2017
A can raise invoice in the name of 'C' and charge IGST on it. He can post it in 3.1 of GSTR-3B as outward supply and in 3.2 as interstate supplies as Supplies made to URD and the place of supply is Agra.
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