GSTR 1 6a invoice gross amount or after paypal fees deduction

[Shan S]

Export 6a table - invoice value should be invoice amount raised to client for software service

or the amount received in the bank account after paypal charges

Eg:$1000 raised to client $100 paypal fees deducted and Bank account remittance is 74000Rs.

Then in gstr1 74000 should be input or 85000 Gross invoice amount should be input, as FIRC will be only for 74000 rs. Paypal charges gst for its fees though

Pl clarify- if 85000 Rs. Gross invoice amount to be reported, then what should be shown as proof for difference in receipt in bank and invoice amount. When we opt for LUT without payment of tax.

AI Summary

Gross invoice value must be reported for exported services; actual bank remittance is recorded separately as foreign exchange receipt.
Report the gross invoice value in GSTR 1 Table 6A for export of services; do not deduct PayPal or payment processor fees from the invoice value. Record the actual amount remitted to the bank separately as the foreign exchange receipt supported by FIRC or bank remittance statements. When exporting under LUT, the supply remains zero rated; maintain SOFTEX filings and FEMA realisation evidence and retain intermediary payment statements to substantiate any difference between invoice value and bank remittance.