https://www.taxtmi.com/forum/issue?id=116335 Reverse charge applies where an Indian exporter procures software rights from a foreign supplier without GST registration; the exporter must pay GST under reverse charge and may claim that GST as input tax credit or refund for exported services where permitted. Compliance steps include obtaining a Chartered Accountant certificate evidencing receipt for non-physical imports and informing customs as guided by RBI, while TDS under income tax is a separate compliance matter. en-us Fri, 29 May 2020 11:08:50 +0530 Thu, 23 Jan 2025 15:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116335 Reverse charge applies where an Indian exporter procures software rights from a foreign supplier without GST registration; the exporter must pay GST under reverse charge and may claim that GST as input tax credit or refund for exported services where permitted. Compliance steps include obtaining a Chartered Accountant certificate evidencing receipt for non-physical imports and informing customs as guided by RBI, while TDS under income tax is a separate compliance matter. Discussion-Forum GST Fri, 29 May 2020 11:08:50 +0530 https://www.taxtmi.com/forum/issue?id=116335