https://www.taxtmi.com/forum/issue?id=118685 The company is the true recipient where software licenses purchased by employees are used by the company; such purchases constitute import of service and, if digital, OIDAR services. Routing payment through employee credit cards and reimbursing in INR does not alter the company's reverse charge liability. A company registered under GST must account for and pay tax on reverse charge, may claim input tax credit if eligible, and should record the expenditure as imported services. Using employees as intermediaries is likely to be treated as camouflage and invite audit scrutiny, tax, interest and penalties. en-us Tue, 08 Aug 2023 10:39:42 +0530 Thu, 23 Jan 2025 14:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118685 The company is the true recipient where software licenses purchased by employees are used by the company; such purchases constitute import of service and, if digital, OIDAR services. Routing payment through employee credit cards and reimbursing in INR does not alter the company's reverse charge liability. A company registered under GST must account for and pay tax on reverse charge, may claim input tax credit if eligible, and should record the expenditure as imported services. Using employees as intermediaries is likely to be treated as camouflage and invite audit scrutiny, tax, interest and penalties. Discussion-Forum GST Tue, 08 Aug 2023 10:39:42 +0530 https://www.taxtmi.com/forum/issue?id=118685