https://www.taxtmi.com/forum/issue?id=114175 Two operative options for GST on exported recruitment services are described: (1) where the supplier has accumulated Input Tax Credit, treat exports as zero-rated without payment of tax and claim refund of accumulated credit by applying a proportionate allocation formula and filing GSTR 1 as without payment; (2) pay tax on export invoices, reverse attributable input credit, and claim refund on submission of remittance documentation such as FIRC/BRC. A Letter of Undertaking is advised if there is no input credit but exports are to be zero-rated. en-us Mon, 24 Sep 2018 15:42:30 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114175 Two operative options for GST on exported recruitment services are described: (1) where the supplier has accumulated Input Tax Credit, treat exports as zero-rated without payment of tax and claim refund of accumulated credit by applying a proportionate allocation formula and filing GSTR 1 as without payment; (2) pay tax on export invoices, reverse attributable input credit, and claim refund on submission of remittance documentation such as FIRC/BRC. A Letter of Undertaking is advised if there is no input credit but exports are to be zero-rated. Discussion-Forum GST Mon, 24 Sep 2018 15:42:30 +0530 https://www.taxtmi.com/forum/issue?id=114175