Dear Expert,

I run a company named ABC India Pvt. Ltd. We regularly engage in international trade (imports and exports of goods and services) with entities in Europe and Russia.

Could you please explain the applicable GST, TDS (Income Tax), RBI/EDPMS compliance rules, and Standard Accounting Entries—based on the latest circulars and provisions—using practical numerical examples for the following post-sale discount scenarios?

Scenario 1: Post-Sale Discount Received on Imports
When our company imports goods or services from a foreign supplier in Europe, and subsequently receives a post-sale discount/credit note after importation:

GST Provisions: How does a post-sale discount affect Customs Duty and IGST paid at the port of import? Is there any requirement to reverse Input Tax Credit (ITC) claimed on the Bill of Entry (BOE)? For import of services, how is RCM IGST adjusted under Section 34 of the CGST Act?

TDS Provisions: What are the Income Tax (Section 195) and Form 15CA/15CB implications when settling the reduced invoice amount?

Accounting & Compliance: What are the step-by-step journal entries for booking the import, recording the discount credit note, and making the final foreign payment?

Scenario 2: Post-Sale Discount Allowed on Exports
When our company exports goods or services to foreign buyers, and grants a post-sale discount/price reduction after container dispatch and Shipping Bill generation:

GST Provisions: How should GST Credit Notes issued under Section 34 be reported in GSTR-1 and GSTR-3B for exports under LUT (Zero-Rated) versus exports with payment of tax (refund claims)?

RBI & Banking Compliance (EDPMS/eBRC): What are the RBI/FEMA rules regarding AD Bank approval limits for export bill reductions/write-offs to successfully close EDPMS entries and receive an eBRC?

TDS & Accounting Provisions: Does granting a post-sale discount to an overseas buyer attract any TDS implications? What are the practical journal entries for recording the initial export sale, issuing the credit note, and realizing the net inward foreign remittance?

Dear Expert,

I am running a business named ABC India Pvt. Ltd. We engage in both import and export transactions, utilizing the services of both Indian (resident) and European (non-resident) commission agents/professional service providers.

Could you please explain the applicable GST and TDS (Income Tax) provisions—along with standard Accounting Entries and Tax Payment Due Dates based on the latest notifications and circulars—using a real-time numerical example for the following scenarios?

Scenario 1: Import Transactions
When importing goods from Europe and Russia:

Indian Commission Agent / Professional: What GST (RCM vs. Forward Charge, any other tax, ITC eligibility) and TDS under the Income Tax Act (e.g., Section 194H/194J, any other section) apply when paying commission/service fees to an Indian agent?

European Commission Agent / Professional: What are the Reverse Charge Mechanism (RCM) GST implications (Import of Services, OIDAR/Intermediary rules) and TDS obligations under Section 195 (including DTAA benefits and Form 15CA/15CB requirements) when paying commission/service fees to a foreign agent located in Europe?

Scenario 2: Export Transactions
When exporting goods to international markets:

Indian Commission Agent: What are the GST (Taxability, Place of Supply rules, claiming ITC or refund) and TDS implications for commission paid to a resident agent assisting in exports?

European Commission Agent: What are the GST (Applicability of RCM on foreign intermediary services) and TDS (Taxability of foreign agent commission for services rendered outside India under Section 195 read with Circulars) implications when paying an overseas commission agent for export orders?

Our sister concern employee doing our work & we are reimbursing their travelling, lodging expenses.
Our & sister concern gst registration & entity is different, but group is same.
Can gst RCM liable for man power suppy ( Employee secondment ) service.

Assessee having turnover of Rs.3 cr and GSTR 9 has not been filed for FY 22-23, 23-24 & 24-25
My question we want to file GSTR 9 now and how much late fees is applicable and whether any penalty is applicable

Dear Experts,

We are engaged in the catering services business and are paying GST at 5% without availing Input Tax Credit (ITC), as applicable to our services.

We have been paying GST under the Reverse Charge Mechanism (RCM) on commercial rent at the applicable rate of 18% from August 2024 onwards. The RCM liability has been duly paid through the GST portal and reported in GSTR-3B. However, we have not availed any ITC on the RCM paid on commercial rent, considering the nature of our catering services and the applicable ITC restrictions.

Despite this, a positive balance is appearing in the RCM Liability/ITC Statement on the GST portal.

Is it mandatory to make the RCM Liability/ITC Statement balance zero when the RCM liability has been paid but the corresponding ITC has never been claimed?
How can it zero The RCM Liability/ITC Statement balance
Kindly provide your valuable guidance, including the applicable GST provisions and the procedure to be followed.
Thanks & Regards
Ch.Siva Nageswara Rao

B2C customer of another state came to shop and buy goods at counter rs 55000 and taken delivery himself so which tax is applicable cgst sgst or igst ?
What about eway bill because movement is by hand ?

Company rent-a-car provider with 5% billing. My question is if I took the service from a vendor with 18% GST, can I claim full ITC or only 5% ITC claim.

If only 5%, then a 13% company loss?

In our IMS, Bills of Entry for the import of goods pertaining to F.Y. 2025-26 and 2026-27 are appearing. We have already claimed the Input Tax Credit (ITC) for these in our GSTR-3B, based on the GSTR-2B that was generated at that time. our query is that 1) Is it mandatory or optional for us to take action on these entries within the IMS? 2) If no action is taken, will there be any issue regarding the validity of Import of goods IGST ITC we have already taken?

What is a full process of recording taxable goods purchase from urd without rcm notified in tally prime ?
Where to show these purchase value in gstr 3b ?

FROM
CA LAXMI MITTAL
VAPI
23-10-2026

Re. Filing of GSTR-9C for F.Y. 2025-26

WE ARE TRYING TO FILE WITH OFFLINE UTILITY OF GRTR-9C, DOWNLOADED OFFLINE UTILITY , FILLED UP ALL DETAILS & UPLOADED SEVERAL TIMES JSON FILE , BUT " ERROR DOWNLOAD BUTTON IS NOT ACTIVATED AFTER TRYING SEVERAL TIMES
Pl. help us
Laxmi Mittal