Gst on foreign commission

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We are Buying agents in India, get commission in foreign currency for order execution done by Indian suppliers. My query is Where does the foreign commission invoice raised in foreign currency to be booked in GSTR 3B and GSTR 1 (I Mean in which column).

please clarify

Replies (1)
Are you selling Goods in india ??? or you are arranging it sell through supplier & getting only commission for the same .???

If you r getting only commission then your services fall under section 2(13) the intermediary services And As per section 13(8) sub clause b , the POS is supplier of service... Hence CGST/SGST will charge

Hence show it under table 3.1 , row (a) in GSTR 3b

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