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Chandan Kumar Sharma (Querist)
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16 May 2018 Services consumed outside India & rendered outside India – whom service provider liable to pay GST, merely because registered office of service provider is in India- stay granted.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 May 2018 It will fall under export of services. Furnish letter of undertaking no GST payable.

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Chandan Kumar Sharma

Chandan Kumar Sharma (Querist)
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16 May 2018 whether service provider is liable to pay GST under RCM when Service Purchase outside India, merely because registered office of service provider is in India and billing takes place in India.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 May 2018 RCM not applicable on export of service. RCM applicable only on import of service.
Service provided outside India GST not applicable.

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Chandan Kumar Sharma

Chandan Kumar Sharma (Querist)
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16 May 2018 If Service Recipient Mr. X & Co. is at USA and Consumed at USA, But we (Mr. A & Co.) arrange Service from Mr. Y & Co from Canada / USA for Mr. X & Co., merely registered office of service provider Mr. A & Co. is in India and billing takes place in India.
Q. 1. अगर Mr. Y & Co. के द्रारा Mr. A & Co. को इंडिया में Mr. X & Co. को सेवा देने के कारण बिल किया जाए तो क्या आयत माना जाएगा ?
क्यूकि Mr. A & Co. का पंजीकृत कार्यालय इंडिया में है I
Q. 2. क्या Mr. A & Co को RCM के तहत टैक्स जमा करवाना चाहिए ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 May 2018 Here the service provider is from Canada and service receiver is in USA, So service provided outside India GST not applicable.
It is a triangular arrangement no service is provided from India hence it will not fall under export of service.

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Chandan Kumar Sharma

Chandan Kumar Sharma (Querist)
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17 May 2018 Sir, I have two simple queries:
Q-1. What to do when we raise Sale Invoice? (we received remittance in India)
Q-2. What to do when we booked Purchased Invoice? (we made payment through 15 CA (part-D).

Note:Our registered office in India & I have not any branch outside India....

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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17 May 2018 1 Raise invoice get payment.
2 Pay as you are going to receive payment against this remittance on invoice raised above.

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Chandan Kumar Sharma

Chandan Kumar Sharma (Querist)
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18 May 2018 Ans.1 Raise invoice get payment.
Regarding above Answer: Q-1. We raise invoice with LUT or any other option?

If we we booked Purchased Invoice then we need paid Tax under RCM?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 May 2018 1 LUT not required as service provided out side India.
2 Tax under RCM payable only on import of services. Here there is no import of services.

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