Entry and GSTR3B for Google Invoices?

fnatic fan (4 Points)

18 November 2024  

How can I make an entry for the below Google invoice? The invoice mentions that "Tax for this invoice is payable under reverse charge."

Google deducted Rs. 290 from my account. So should I take Rs. 290 + 18% IGST as RCM Entry? 

Also, will it come under Import of Services or Inward Supplies liale to Reverse Charge row in Table 4 of GSTR3B?

Note - The invoice is created by a company based in Singapore with GST No. starting with '99'

Google invoice Link