Withholding tax on export of computer software

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....ithholding tax on export of computer software<br> Query (Issue) Started By: - Raam Srinivasan Swaminathan Kalpathi Dated:- 7-1-2026 Last Reply Date:- 11-1-2026 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>The client renders software consultancy services to a company in Japan.&nbsp; The japanese companys tax auditors have advised their client to treat this as fees for technical services ....

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....- subjected to 10% withholding taxes in Japan. For reporting of exports in the GST portal should we report only the FIRC amount or the gross amount?&nbsp; The japanese customer provides us details of withholding taxes with which we avail foreign tax credit while filing Income-tax Returns.&nbsp; Request distinguished colleagues to clarify.&nbsp; Thanks Reply By Sadanand Bulbule: The Reply: Expor....

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....ts under GST must be reported of the gross invoice value, since foreign withholdiing of tax is an Income Tax deduction and not a reduction in consideration. FIRC reflects only net realisation and it is the proof of payment. Reply By KASTURI SETHI: The Reply: I fully support the reply of Sh.Sadanand Bulbule, Sir. Accurate and to the point&nbsp; reply.&nbsp; Reply By Shilpi Jain: The Reply: If y....

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....our agreed consideration was say 100 and you got paid only 90 since 10 was withheld, then you will have to consider taxable value as 100. Also you may be getting a tax credit certificate from your customer, which as per the provisions of the DTAA you may be able to tax credit against any taxes payable by you in India. Pls chk the India-Japan DTAA<br> Discussion Forum - Knowledge Sharing ....