GST return filing for Telecom Distributors and Outward Supplies

Please help me out as per Image attached.


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Quick Summary
This discussion seeks clarification on GST return filing for a telecom distributor of Airtel. The core issue is whether outward invoices are required for recharge values passed to retailers, given that Airtel already issues tax invoices for these amounts. The distributor currently only issues commission invoices to Airtel, charging GST on the commission received. Advice is needed on how to correctly file GST returns – based on total sales turnover or just commission earned – and the process for handling recharge services provided to retailers.

Hi Everyone please help me out from this dilemma One of my client is telecom distributor of airtel. He is issuing commission invoice to airtel company and paying GST on commission. Then whether he is required to issue outward invoice for each recharge value transferred by him to retailer. Airtel is issuing tax invoice for each value order placed by distributor and it is appearing in gst-2A of distributor.

Please provide you expert view on given issue. As per current position, distributor is only issuing commission invoice to company charging gst on the commission give by airtel. and please tell me how to file his GST return on which basis on turnover which he sale or on commission basis.

Please tell me the process of GST returns as he is providing recharge services to retailers having recharge amount (excluding GST).

Hi Nishad,

Please write mail at Bhavana @ lbkca.in, we discuss further on this and conclude.

Thanks
Bhavana K L
Chartered Accountant
L B K & Associates

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