GST Registration and Procedure

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This discussion clarifies GST requirements for an individual who has moved abroad but whose former employer now wants to invoice them for services. Initially, salary payments are exempt from GST. However, if the relationship shifts to a contractual one, it becomes a B2B transaction. As the individual is a non-resident, this is considered an import of service, making the former employer liable for IGST under the Reverse Charge Mechanism (RCM). Consequently, the individual does not require GST registration in this scenario.

CMA Omkar.TIlve

CMA Omkar.TIlve (Querist)

23 April 2021 Mrs X was employed with Accenture and was paid salary. Recently she shifted to Hongkong with husband. Company now want her to register for GST bill them with GST number. Please guide me with the type of registration and which address to be mentioned and invoicing type (IGST or C/S GST) invoice, bank details..and other procedure which I might have missed

thanks in advance

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

23 April 2021 Continue Mrs X as employee and make salary payment no need for any GST registration. It's exempt service.

CMA Omkar.TIlve

CMA Omkar.TIlve (Querist)

26 April 2021 company has moved her to contract so company is insisting to invoice them with GST bill. So its a B2B relation

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

27 April 2021 She is non resident. So the service will fall under import of service so IGST payable under RCM by Accenture.
She doesn't require any GST registration.

CMA Omkar.TIlve

CMA Omkar.TIlve (Querist)

27 April 2021 Thank you so much for your guidance Sir

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