05 January 2021
Dear Sir, I have one question related to gst return of telecom distributor. One of my client is telecom distributor of Internet Services Provider Company. He is issuing commission invoice to company and paying gst on commission. Then whether he is required to issue outward invoice for each internet recharge value tranferred by him to a retailer. Internet Services Provider Company is issuing tax invoice for each value order placed by the distributor and it is appearing in GSTR-2A of a distributor. Please provide your expert view on a given issue. As per the current position, the distributor is only issuing commission invoices to the company charging GST on the commission given by Internet Services Provider Company.