19 June 2023
I have purchased an electronic item on 30 May 2023. The item will be delivered some time in July. I paid 99$+25$(as shipping charge) to the seller located in USA. I want to know how to file the GST on reverse charge basis.
1. What is the date of supply? Is it the date of payment or date of receipt of product? 2. On what amount should I pay the GST, 99$ or 99$+25$(shipping charge)? 3. In which month should I pay the GST under RCM? 4. In which month can I avail GST as ITC? Will it be populated automatically? If not, under which head should I mention the ITC in GSTR3B?
19 June 2023
1 Date of supply is on invoice/despatch date. 2 99$+25$(shipping charge). 3 In July pay IGST along with customs duty with Bill of entry 4 It will be populated in GSTR 2b.
CAclubindia
