Gst in case of payroll processing

gst is applicable on whole income cost -  first question 

and for second when u paid for unregister person

then rcm apply 

1) You need to charge GST on invoice if you dont have Letter of Undertaking

2) You need to pay GST under reverse charge as Import of service from non taxable territory.

Thanks and Regards,

Manoj B. Gavali

@ Amit, Manish - Thank you for the quick reply. Much appreciated.

A couple of follow-up questions:

1. Can I submit the letter of undertaking online or do I need to physically submit the document?

2. In the case of payment to the freelancer(based in Australia), will I have to deduct TDS @ 10%?

a. Is this covered under double taxation avoidance treaty between India and Australia?

b. If yes, then do i still need to deduce 10% and deposit with Government of India and the freelancer claims credit?