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Entry and GSTR3B for Google Invoices?

RCM 144 views 3 replies

fnatic fan

4 Points Joined January 2024

How can I make an entry for the below Google invoice? The invoice mentions that "Tax for this invoice is payable under reverse charge."

Google deducted Rs. 290 from my account. So should I take Rs. 290 + 18% IGST as RCM Entry?

Also, will it come under Import of Services or Inward Supplies liale to Reverse Charge row in Table 4 of GSTR3B?

Note - The invoice is created by a company based in Singapore with GST No. starting with '99'

Google invoice Link

Attached File : 4000948 20241118184538 google invoice 2 1 1 page 0001.jpg downloaded: 1 times

Replies (3)

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

196319 Points Joined July 2016

The total amount of Rs. 290 + Rs. 52.20 (18% IGST) should be reported under the "Inward supplies liable to reverse charge".

Hi @ Dhirajlal Rambhai, can you please explain to me why the entry won't be reported under "Import of Services"? Since the company supplying the service is based in Singapore with GST No. starting with '99'.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

196319 Points Joined July 2016

Check the bill, place of supply is State: 27 I.e. Maharashtra. When the supplier is having local representation in India, billing done in indian currency, it cannot be called import of service, so in broader sence it is inward supplies.