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GST - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Electronic Cash Ledger - payment of GST towards supplying online ...

GST

August 18, 2017

Electronic Cash Ledger - payment of GST towards supplying online information and database access or retrieval services (OIDAR) from a place outside India to a non-taxable online recipient can be paid either through ACES or through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network - See Rule 87(2) and 87(3) as amended.

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