https://www.taxtmi.com/forum/issue?id=120333 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. en-us Fri, 08 Aug 2025 17:42:05 +0530 Thu, 14 Aug 2025 04:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120333 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. Discussion-Forum GST Fri, 08 Aug 2025 17:42:05 +0530 https://www.taxtmi.com/forum/issue?id=120333