I have got Commissions from Booking.com which is not registered in India. Hence, had raised Invoice and chrged IGST @ 18% on Commissions.
While filing Gstr1, the same was showed under 6A-Export Invoices. I have got a mail from the system which says that
• Booking.com commission = Export of service
• Reporting under 6A is correct
• Error due to negative IGST ledger balance
• Pay IGST → Refile GSTR-1 → Transmission will succeed
• Prefer LUT in future to avoid this issue
SSGS and Associates
Chennai
CA Inter
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Aggarwal Sarawagi and Co
New Delhi
CA
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Open Co Consulting LLP
New Delhi
B.Com
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CAclubindia
