Entry and GSTR3B for Google Invoices?

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fnatic fan

26 Points Posted on 18 November 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: 103 times

Replies (4)

Quick Summary

This discussion clarifies how to handle GST entries for Google invoices where tax is payable under the reverse charge mechanism (RCM). It explains that such invoices, even from overseas suppliers like Google Singapore, should be treated as inward supplies liable to reverse charge in GSTR3B, rather than 'Import of Services', especially when billed in Indian currency and having a place of supply within India.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121543 Points Posted on 18 November 2024

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

fnatic fan

26 Points Posted on 18 November 2024

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.

121543 Points Posted on 19 November 2024

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.

Aashok Kumar Sharma

Finance/Compliance Consultant

75653 Points Posted on 07 November 2026

Google Ads invoices "tax payable under reverse charge":

• Google Ads invoices from Google Asia Pacific (Singapore) or Google Ireland to Indian businesses: import of services, where IGST is payable by the recipient under RCM (Sec 5(3) IGST).

• Book: Dr Advertisement expense (invoice value), Cr Google (payable). Dr IGST RCM input, Cr IGST RCM payable (18% of the invoice value).

• GSTR-3B: report in 3.1(d) (inward supplies liable to reverse charge) and pay in cash. Claim the same IGST as ITC in 4A(2) (import of services) in the same return.

• If the invoice is from Google India Pvt Ltd (with GSTIN), it charges GST under forward charge. Claim ITC from GSTR-2B.

• Equalisation levy (6% on online ads) was abolished from 1 April 2025.