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Urmi Rathod   07 June 2021

Sales made to person residing outside india

sales made to person residing outside india...IGST is charged on the same...
where to show in GSTR-1???


 21 Replies

yasaswi gomes

yasaswi gomes (My grammar is 💯 good I)     07 June 2021

Gst n exports attracts nil rate. So no Igst applicable. https://cleartax.in/s/impact-of-gst-on-export-of-goods-and-services

prasad Nilugal

prasad Nilugal   07 June 2021

Sales made out side India is Export .Under GST law export is treated as Zero rested supply /( No GST) , and you export either by payment of IGST
and calim refund or Submitting LUT , subject to conditions .
My question is Have you charged IGST out-side India party ?.
1 Like
CA Altamush Zafar

CA Altamush Zafar (GST Consultant)     07 June 2021

Sales made to a person residing outside India if goods are exports therefore it is to be shown as zero rated supplies

If it is services then it can be either exports or non exports. If it is exports it has to be shown as zero rated supplies.

If it not exports then it is non gst outward supplies.

yasaswi gomes

yasaswi gomes (My grammar is 💯 good I)     07 June 2021

Mr. Prasad concern is correct becuase I think it needs to be reversed if you charge igst. 

Imthias ahamed Kormath

Imthias ahamed Kormath   07 June 2021

If invoice as customs document,may it will be treated as zero rated.
Urmi Rathod

Urmi Rathod   07 June 2021

@ prasad
- IGST is charged on the export sales.
- No application of LUT was made for that financial year.
prasad Nilugal

prasad Nilugal   07 June 2021

Have you Changed IGST in Invoice ,Outside India party or Overseas Customer ?.
Urmi Rathod

Urmi Rathod   07 June 2021

Yes place of supply of service is mentioned as outside India, in invoice issued and IGST is charged.
prasad Nilugal

prasad Nilugal   07 June 2021

Is this Invoice is routed through Customs of India ?.
Urmi Rathod

Urmi Rathod   07 June 2021

No custom is no were involved
CA Puja Sharma

CA Puja Sharma (Chartered Accountant)     07 June 2021

In my opinion you can apply for refund of the IGST paid on this export sale. 

CA Altamush Zafar

CA Altamush Zafar (GST Consultant)     07 June 2021

If custom is nowhere involved is it sale of goods or services?

Pankaj Rawat

Pankaj Rawat (GST Practitioner)     08 June 2021

If it is sale of Goods then must supply through custom & as you have not furnished the LUT hence IGST is applicable & for the same can check the Shipping Bill.

in case of supply of services there is no involvement of Custom & you need to raise the tax invoice by charging IGST.
1 Like
prasad Nilugal

prasad Nilugal   08 June 2021

Pankaj , If we charge IGST to overseas customer , then how this supply of service is Zero rated , as per IGST act ?. and same thing is done by queriest

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