GSTR 1 Query Urgent

Hai Aarti,

ASSUMED YOUR SERVICE AS RELATING TO IMMOVABLE PROPERTY, PLEASE REFER TO SECTION 13 IN CASE OF ANY OTHER SERVICE AND CONCLUDE WHETHER AS INTERSTATE OR INTRASTATE AND TREATMENT IN GSTR 1.

“Export of services” means the supply of any service when, —

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India; and

(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;

All the above conditions are to be satisfied cumulatively.

1). Since the place of supply is in India only it is not to be considered as Export, Show it as B2C only.

2). Please check with the POS as well As per section13(4) if it is relating to the immovable property then POS will be the location of an immovable property then you need to charge CGST & SGST.

3). You should show it in GSTR 1 & GSTR 3B both.