Clarification on GST reporting for payment from foreign company received in INR

[Tushar Malik]

I provided services to a foreign company (based in Malaysia) for:

1. Opening its Demat account in India,
2. Obtaining its PAN number in India, and
3. Assisting in filing its ITR in India.

The payment was directly received in my bank account from the foreign company in INR. The bank deducted some service charges on this payment. I do not have any proof that the payment was received in foreign currency, and I also do not know the actual currency in which it was sent from their side.

Since I do not have any such proof, I am treating this as an Indian payment. Even I do not want to claim any benefit related to export of service and I am ready to pay GST. However, I need clarification on the following points:

• In GSTR-1, should I still show this as export of service or as a normal domestic taxable supply?

• If it is not considered export of service, what would be the appropriate reporting column?

AI Summary

Place of supply determines export status; report services with Indian place of supply as domestic supply in GSTR return.
Place of supply governs export qualification; services tied to Indian statutory compliances have place of supply in India and are domestic services, not exports. Receipt in INR alone is not determinative; export requires recipient outside India, place of supply outside India, receipt in convertible foreign exchange (or INR where RBI permits), and non distinct person status. Report such transactions in the GSTR return as domestic taxable supplies and declare in B2B or B2C columns depending on recipient GSTIN. Tax payment and reporting must follow statutory provisions.