I have leased the web server from USA for Rs.10,000/month in April 2019.
In GSTR3B of April, I have filed it as
Table 3.1 Details of Outward Supplies and inward supplies liable to reverse charge
(d) Inward supplies (liable to reverse charge)
Total Taxable Value : Rs.10000
Integrated Tax : Rs. 1800
Table 4. Eligible ITC
(3) Inward supplies liable to reverse charge (other than 1 & 2 above)
Integrated Tax : Rs. 1800
- Is this correct Or I have to put it under "(2) Import of services" of ITC?
- And can I avail ITC for it in same month?
- Do I have put this entry in table 5 also
Table 5. Values of exempt, nil-rated and non-GST inward supplies
Non GST supply
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Now EXPORT :
And as I have rent this web server in Rs.12000/month to Europe based client.
In GSTR3B of April, I have filed it as
Table 3.1 Details of Outward Supplies and inward supplies liable to reverse charge
(b) Outward taxable supplies (zero rated )
Total Taxable Value : Rs.12000
Integrated Tax : Rs. 2160
What can be done so that Integrated Tax does not get paid on Export of services?
Thanks,
Vibhukant
CAclubindia
