GST on reverse charge basis on import of goods
This query is : Resolved
19 June 2023
I have purchased an electronic item on 30 May 2023. The item will be delivered some time in July.
I paid 99$+25$(as shipping charge) to the seller located in USA.
I want to know how to file the GST on reverse charge basis.
1. What is the date of supply? Is it the date of payment or date of receipt of product?
2. On what amount should I pay the GST, 99$ or 99$+25$(shipping charge)?
3. In which month should I pay the GST under RCM?
4. In which month can I avail GST as ITC? Will it be populated automatically? If not, under which head should I mention the ITC in GSTR3B?
Thank you for your kind help.
I paid 99$+25$(as shipping charge) to the seller located in USA.
I want to know how to file the GST on reverse charge basis.
1. What is the date of supply? Is it the date of payment or date of receipt of product?
2. On what amount should I pay the GST, 99$ or 99$+25$(shipping charge)?
3. In which month should I pay the GST under RCM?
4. In which month can I avail GST as ITC? Will it be populated automatically? If not, under which head should I mention the ITC in GSTR3B?
Thank you for your kind help.
19 June 2023
1 Date of supply is on invoice/despatch date.
2 99$+25$(shipping charge).
3 In July pay IGST along with customs duty with Bill of entry
4 It will be populated in GSTR 2b.
2 99$+25$(shipping charge).
3 In July pay IGST along with customs duty with Bill of entry
4 It will be populated in GSTR 2b.
Message likes :
1 times
19 June 2023
Thank you Sir for the guidance.
How should I avail the ITC under which head of Table 4a of GSTR 3?
(A) ITC Available (whether in full or part)
(1) Import of goods - 99 USD or 99+25 USD
(2) Import of services - 25 USD. or 0
2. If I avail the ITC for goods and services separately, will I need to generate two invoice?
3. Are the self invoices also to be mentioned in GSTR 1?
Thank you for your kind help.
How should I avail the ITC under which head of Table 4a of GSTR 3?
(A) ITC Available (whether in full or part)
(1) Import of goods - 99 USD or 99+25 USD
(2) Import of services - 25 USD. or 0
2. If I avail the ITC for goods and services separately, will I need to generate two invoice?
3. Are the self invoices also to be mentioned in GSTR 1?
Thank you for your kind help.
19 June 2023
Thank you Sir for the guidance.
How should I avail the ITC under which head of Table 4a of GSTR 3?
(A) ITC Available (whether in full or part)
(1) Import of goods - 99 USD or 99+25 USD
(2) Import of services - 25 USD. or 0
2. If I avail the ITC for goods and services separately, will I need to generate two invoice?
3. Are the self invoices also to be mentioned in GSTR 1?
Thank you for your kind help.
How should I avail the ITC under which head of Table 4a of GSTR 3?
(A) ITC Available (whether in full or part)
(1) Import of goods - 99 USD or 99+25 USD
(2) Import of services - 25 USD. or 0
2. If I avail the ITC for goods and services separately, will I need to generate two invoice?
3. Are the self invoices also to be mentioned in GSTR 1?
Thank you for your kind help.
19 June 2023
Import of goods 99+25USD shipping charge is part of import of goods.
No import of service.
Avail single ITC.
No self invoice required.
ITC will reflect in GSTR 2b on filling bill of entry under customs.
Avail ITC through GSTR 3b.
No import of service.
Avail single ITC.
No self invoice required.
ITC will reflect in GSTR 2b on filling bill of entry under customs.
Avail ITC through GSTR 3b.
Message likes :
1 times
20 June 2023
Thank you sir for your kind guidance. How to file bill of entry? Can you please share some link.
Thank you for your valuable time.
Thank you for your valuable time.
20 June 2023
How you are receiving the material.
21 June 2023
They will prepare bill of entry and pay customs with IGST duty check with them.
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