We Import Finished goods from Italy and Directly Exported from Italy to Japan. After getting the Import Invoice and related documents to our office in Tamil Nadu We issue Export Invoice to our Buyer at Japan. The materials not crossed the boundaries of India. Please advice whether we required to Pay IGST on Import?. Also advice how show the above two transactions in GSTR-1 and GSTR-3B returns.
Procurement of goods outside India and ship to the customer outside India does not attract GST. Refer Syntheric Industries Advance Ruling on similar facts (2018-VIL-02-AAR).
The details of outward supplies (supply to japan) can be disclosed in Table 3(c) / 3(e) of Form GSTR-3B, Table 8 of GSTR-1.
The details of inward supplies (procurement from Italy) can be disclosed in Table 5 of GSTR-3B.
To support Mam's proper explanation attached herewith AAR judgement
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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Naveen Fintech Pvt Ltd
Kolkata
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