TaxTMI 
TaxTMI 
GSTR 1 Export of Service where to mention
X X X X Extracts X X X X
X X X X Extracts X X X X
....STR 1 Export of Service where to mention<br> Query (Issue) Started By: - Shan S Dated:- 7-4-2025 Last Reply Date:- 11-4-2025 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Providing Programming Service to foreign clients where is it to be reported in GSTR-1 table? 6a? in the item details under which % taxable value must be reported? 18% or 0% Does service fee paid to payment processor w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hich includes gst fees can be claimed as input credit against any domestic invoice? or it should only be applied for refund? FIRC or BIRC documents are to be uploaded while filing GSTR-1 or is it only needed for showing proof when a query arises? Reply By CA Bishal: The Reply: RESPONSE TO QUERY: (1) Providing Programming Service to foreign clients where is it to be reported in GSTR-1 table? 6a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....? >>Providing programming services to foreign clients, it qualifies as an export of service. It has to be Reported in "GSTR-1→ Table 6A: "Exports Invoices" (2) in the item details under which % taxable value must be reported? 18% or 0%? >> Two Options are there: In Table 6A, if exported under LUT, report the taxable value with 0% tax rate. Or, If expor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted with payment of IGST, report taxable value + 18% tax. (3) Does service fee paid to payment processor which includes gst fees can be claimed as input credit against any domestic invoice? or it should only be applied for refund? >>Yes, if your payment processor charges GST, you can claim ITC. Since you are providing zero-rated exports, this ITC: * Can be claimed and used against other....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... domestic tax liability, or * Refunded if unused (RFD-01 refund application). (4) FIRC or BIRC documents are to be uploaded while filing GSTR-1 or is it only needed for showing proof when a query arises? >> No, FIRC/BIRC is not required be uploaded during filing of GSTR-1. It is required only when applying for refund, or in case of query by GST department to substantiate that payment was rec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eived in foreign currency. Reply By Shilpi Jain: The Reply: Providing Programming Service to foreign clients where is it to be reported in GSTR-1 table? 6a? to be reported in exports table in GSTR-1 in the item details under which % taxable value must be reported? 18% or 0% 18% Does service fee paid to payment processor which includes gst fees can be claimed as input credit against....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... any domestic invoice? or it should only be applied for refund? claim credit and go for refund FIRC or BIRC documents are to be uploaded while filing GSTR-1 or is it only needed for showing proof when a query arises? these will be required during audit / for claiming refund. Not for GSTR-1 Reply By Shan S: The Reply: thank you for the reply- shilpi and bishal. If LUT filed it would....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... be 0% in item details? or 18% category it should be put Reply By KASTURI SETHI: The Reply: Q. LUT filed it would be 0% in item details? or 18% category it should be put ? Reply: A person making zero rated supply of goods or services or both will issue normal tax invoice. Rate of tax is to be mentioned. Zero rated does not mean NIL. Reply By KASTURI SETHI: The Reply: Zero rate is one of the s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lab rates like 1 %, 5%, 12 %, 18%, 28 %. Zero rate of tax is entirely different from exempt supply and nil rated supply. You are to mention the words, '"Export under LUT" on the body of invoice meant for export.<br> Discussion Forum - Knowledge Sharing ....