Q. 586 E-Commerce data (Swiggy and Zomato) which table under fill up in From GSTR-1 and GSTR-3B ? Because of restaurant food sales on swiggy and zomato and not charge tax by restaurant and swiggy and zomato GST paid to government. 

Ans. In GSTR-3B you are required to report in Table 3.1.1 In GSTR-1 you can use Table 14.

Q. 585 Export of services – Invoice raised without payment of tax (under LUT) in FY 2020-21 in the month of March 2021, now credit note raised against that Invoice in current FY. can we consider this credit note and upload in GSTR-1 of current month? if answer is no please specify the section.

Ans. As per sub-section 2 of section 34, credit note cannot be considered in GSTR-1 of the current month.

Q. 584 Take for instance the case of three parties A (Exporter) ,B (Job worker/Consignee outside India) and C (Importer of goods). A, having place of business in India exports goods to C in Dubai (outside India) for ₹ 100. The export invoice & shipping bill is of value ₹ 100 raised to C and goods are shipped to B for threading work (job work) in Dubai on ‘Bill to Ship to’ model. Goods are then sent to C from B’s premises and B charges ₹ 40 against Invoice of job work charges to A. The following questions arise for the above case: a) Whether the value of ₹ 100 considered as export of goods is correct? b) Whether ₹ 40 charged by the job worker will be treated as an Import of service under GST Act,2017?

Ans. You need to check conditions of import mentioned in GST law in respect of job work charges, if it is import then value of export to be calculated accordingly. “import of services” means the supply of any service, where–– (i) the supplier of service is located outside India; (ii) the recipient of service is located in India; and (iii) the place of supply of service is in India;