19 January 2019
Dear sir, where to report Taxable export sales (It is intermediary services which are taxable even though it is export and Igst is paid) in Gstr1 and 3B
19 January 2019
Intermediary supply is taxable export services and liable for GST as the place of supply falls within the taxable territory. It comes under B2C transaction as the recipient is not having GST Number. . in 3B , 0 Table 3 (1) value of such supply should be added to outward taxable supply and in case of GSTR1 - it should be added to table 7 Since as per sec 13(8)(b) of IGST Act - place of supply for intermediary will be location of supplier of services , it will be intra state supply .
Hence details of such supply need not to be provided in table 3b of Gstr 3B ( details of interstate supply to unregistered person )
CAclubindia
