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PURE AGENT RECEIPTS IN GSTR 1, Goods and Services Tax - GST

Issue Id: - 113269
Dated: 3-1-2018
By:- RAVI SAPRA
PURE AGENT RECEIPTS IN GSTR 1

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How to show pure agent receipts in GSTR1 ?

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Showing Replies 1 to 15 of 22 Records

1 Dated: 3-1-2018
By:- Ganeshan Kalyani

In my view it should be shown in table 8 , exempted sale. However, i welcome views of my collegue experts on this please.


2 Dated: 3-1-2018
By:- KASTURI SETHI

Pl. elaborate your query. How you are pure agent ? What is actual service ? Are you eligible for exemption ? Do you fulfill the conditions of 'pure agent, in terms of GST law ? Valuation Rules ? All these aspects are to be examined first before replying to your query .


3 Dated: 4-1-2018
By:- RAVI SAPRA

Thanks for your contribution. My submission as desired is as under:-

  1. Pure Agent Services are neither covered under exempt supply nor under nil rated supply
  2. I become pure agent as I pay custom duty or freight on behalf of my client. There is no markup in the price and I fulfill all the other conditions of Pure Agent.
  3. Rule 33 of CGST Rules 2017 clearly allows such receipts as pure agent receipts.
  4. My query is where to show pure agent receipts in GSTR 1.As regards table 8, it shows only nil, exempt and non GST supply.Should we consider this as non GST supply
  5. As for as tally and other accounting software are concerned, they are showing as
  • If the combined bill for taxable and non taxable supplies is made than it shows taxable supplies under taxable value column and includes pure agent receipts in invoice value
  • In case separate invoices are raised for taxable and pure agent supplies, it ignores pure agent supplies in GSTR1.

It leads to contradiction with respect to same issue of pure agent receipts.

I will be pleased to give any other input if required for the same.


4 Dated: 4-1-2018
By:- KASTURI SETHI

Services of Pure agent such as CHA/broker, C & F Agent etc. are taxable. So turnover of pure agent cannot be shown as exempted against Serial No. 6 or 8. Why it cannot be shown against serial No. 4 of GSTR-1 ? Have you paid GST or not ? Also read article of Sh.Vinod Chaurasia, an expert published in the 'Expert - Articles'. Title is 'Concept of Pure Agent'. Go through this article and, thereafter, you may seek clarification. There is no specific Column for 'pure agent'. It falls under, "Taxable Outward Supplies".


5 Dated: 4-1-2018
By:- KASTURI SETHI

Pure agent services are exempted in 'Works Contract Service/Construction Service' with conditions imposed.


6 Dated: 4-1-2018
By:- YAGAY AND SUN

Please go through the definition of Pure Agent and the concept would be clear to you regarding how to deal this aspect in returns.


7 Dated: 4-1-2018
By:- RAVI SAPRA

Read the article of Sh. Vinod Chaurasia. Accordingly my receipts falls under the category of pure agent. No where this article deals with showing of these receipts in GSTR1. As for as concept of pure agent, it is very clear. Only issue is with its presentation in GSTR1.


8 Dated: 4-1-2018
By:- KASTURI SETHI

Have you tried against serial no.4 of GSTR-1 Form ?


9 Dated: 4-1-2018
By:- CS SANJAY MALHOTRA

Your case is covered as Pure Agent.

Do show the transaction in B2B if person is registered. Mention the Total Invoice value inclusive of Custom Duty & Freight part, but exclude the same in Taxable Value as the expenses incurred as Pure Agent are excluded from Taxable Value. No need to show elsewhere.


10 Dated: 4-1-2018
By:- RAVI SAPRA

Dear Mr. Malhotra,

This is working, if combined bills for service charges and pure agent receipts are raised. If separate invoices for pure agent receipts are raised which is also a common practice in this trade, the portal is not accepting such invoices of pure agent receipts unless we categorize it as nil, exempted or zero rated which is not the factual position. If we enter it as a zero percent, than it includes in the taxable value at nil rate, which is also not correct.


11 Dated: 4-1-2018
By:- CS SANJAY MALHOTRA

Mr. Ravi,

Amount received as Pure Agent is not part of Supply, hence even if you raise Invoice separately, then also the same shall not be placed anywhere in Table 8.


12 Dated: 4-1-2018
By:- RAVI SAPRA

Dear Mr.Sanjay,

This way we will be dealing with the same issue in two ways. One where combined bills are raised, value as pure agent receipt is added in Invoice Value and where separate invoices are raised, the same is ignored in GSTR1 not being a part of GST supply.


13 Dated: 4-1-2018
By:- CS SANJAY MALHOTRA

In both cases, whatever approach you follow, pure agent service is nowhere reflected in taxable value under any table or head.


14 Dated: 5-1-2018
By:- MARIAPPAN GOVINDARAJAN

I endorse the views of Shri Malhotra.


15 Dated: 6-1-2018
By:- Ganeshan Kalyani

Challenging.


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