Point of supply

[Asked by Guest]

Dear Team,

I have some querries related to reimbursement of expenses -

01) How do I show the reimbursement of expenses received from foreign clinet in INR in GSTR -1 means B2B or B2C?

02) what is the point of supply, if expenses done in foreign contries. For example - I have a client from Hong Kong. My employee went to HK for 10 days. We have reimbursed whole amount including Flight tickets from our HK client and issue him a reimbursement invoice what should be the POS in this case.

03) If I show point of supply in india then which state I have to show as point of services because we have three office - Mumbai, Chennai and Gurgaon.

Please guide me.

AI Summary

Place of supply: reimbursements for foreign travel follow the principal supply and are reported at the supplier's business location.
Place of supply for reimbursed foreign travel expenses follows the principal supply: when travel is incurred for and on behalf of an Indian supplier under contract, reimbursements form part of the principal supply, are treated as supplied in India, must be included in transaction value for GST, and the supplier's principal place of business (per registration) is used for reporting; a foreign recipient's non registration in India does not alone make the supply B2C.