Invoice making while receiving income fro outside india

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A GST-registered dealer received internet advertising revenue from Google Singapore in foreign currency. As this is an intermediary service with the place of supply in India, a B2C invoice is required if the buyer isn't GST registered. The invoice should be prepared immediately upon receipt of payment.

CA Sweta

CA Sweta (Querist)
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18 May 2020 My client has received Internet Advertising Revenue from Google Asia Pacific Pte Ltd,Singapore in foreign currency.He is registered dealer in GST.So he paid 18% IGST.How to make invoice for this service..what is place of supply and GSTIN of receiver in this case and how to show this entry while filing gstr-1?Kindly guide as soon as possible.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 May 2020 It's intermediary service, the place of supply is India. Make GST b2c invoice without gstin.

Gokul Sharma

Gokul Sharma (Expert)
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18 May 2020 yes if buyer is not registered in GST then B2C sale to be booked.

Business to customer sales

CA Sweta

CA Sweta (Querist)
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03 June 2020 Thank you very much sir for quick reply.What is the time limit for preparing B2C invoice in this case after receiving amount in bank through wire transfer?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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03 June 2020 Prepare invoice immediately as payment received.

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