Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

Invoice no. for export for services in GSTR 1

IGST 553 views 5 replies

Rahul b

n/a

73 Points Posted on 27 September 2020

Hi Everyone,

I am an exporter of services. Everything is sold digitally, so there is no shipping bill.

Only thing I have is invoices generated by paypal when the clients paid me.

Please check the attached invoice.

Can I fill the invoice no. as on the attached image .e.g 0042 in GSTR-1 invoice field?

thanks

Replies (5)

Sagar Patel

Tax and Business Consultant

11616 Points Posted on 27 September 2020

1. Is this invoice serially number ? i.e you only got invoice from 1,2,3,4...all ect...
2. Your service and payment is realtime basis ? like both at a time, because as per GST law invoice required to be made within 30 days of Completion of service, it's not on basis of Payment.

Rahul b

n/a

73 Points Posted on 27 September 2020

Hi,

these are the invoices generated by paypal on payment by the client. Whenever, a service is completed, I send invoice to clients for payment and they paid through them.

As I am in export of services, there is no shipping bill.

thanks

Pankaj Rawat

GST Practitioner

55067 Points Posted on 28 September 2020

As per Section 31 of CGST Act you are required to generate/raise the invoice for the services being provided.

Hence it's better to provide the invoice no. which is raised by you .
For accounting records you can enclosed the invoice of PayPal with invoice raised by you.