We issued an invoice for an online service. We purchased some music from a website to use, the amount for which was chaged as reimbursement. So the total value of the invoice is taxable service + IGST + reimbursement. How do we show that in GSTR-1? Would the total value of invoice include the reimbursement? Here is the breakdown:
Service: Rs 50,000
IGST (18%): Rs 9,000
Reimbursement for music purchase: Rs 2300
Total payable: 61,300
So the actualy taxable service here is Rs 50,000, GST is Rs 9000, and Rs 2300 is just reimbursement without any GST. So should we mention the total invoice value as Rs 59000 or Rs 61300? And what to mention in other columns?
Please help regarding that.
CAclubindia
