Invoice making while receiving income fro outside india

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This query is : Resolved

Quick Summary

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)

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)

18 May 2020 It's intermediary service, the place of supply is India. Make GST b2c invoice without gstin.

Gokul Sharma

Gokul Sharma (Expert)

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)

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)

03 June 2020 Prepare invoice immediately as payment received.

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