https://help.tallysolutions.com/docs/te9rel65/Tax_India/gst/transactions_of_courier_company.htm

Record Import and Export Services Offered by Courier Services

Courier services businesses provide and receive local and interstate courier services. While recording import and export services, you need to change the nature of transaction in the invoice. You can accept such transactions as is, and view the values in the relevant tables of GSTR-1 and GSTR-3B .

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Purchase of courier services - Customs clearance service and Import service

Sale of courier services - Customs clearance service and Export service

View transactions in GSTR-1 and GSTR-3B

Purchase of courier services

1. Go to Gateway of Tally > Accounting Vouchers > F9: Purchase .

2. Click I : Accounting Invoice to record in accounting invoice mode.

Purchase of customs clearance services within the State

For services received from within the state, CGST and SGST will be applicable.

1. Select the party ledger having the Company's State .

2. Select purchase ledger defined with GST rate.

3. Select the CGST and SGST ledgers.

4. Press Enter to save.

Purchase of import services

As per Notification No. 01/2019, IGST is applicable when such services are received from within or outside the state.

1. Click F12: Configure and enable the option Allow modification of tax details for GST .

2. Select the party ledger having the Company's State .

3. Select purchase ledger defined with GST rate.

4. As this is an import service, change the Classification/Nature to Interstate Purchase Taxable in GST Details screen.

5. Select the IGST ledger.

6. While saving the invoice, an error appears as shown:

7. Press Enter to ignore the error.

8. Press O to accept the invoice with the updated nature of transaction.

This transaction will appear under Incomplete/mismatch in information (to be resolved) in GSTR-3B . You can click A : Accept as is in GST reports to include this into your returns.

Sale of courier services

1. Go to Gateway of Tally > Accounting Vouchers > F8: Sales .

2. Click I : Accounting Invoice to record in accounting invoice mode.

Sale of customs clearance services

For services provided within the state, CGST and SGST will be applicable.

1. Select the party ledger having the Company's State .

2. Select the sales ledger defined with GST rate.

3. Select the CGST and SGST ledgers.

4. Press Enter to save.

Sale of export services

As per Notification No. 01/2019, IGST is applicable when such services are provided within or outside the state.

1. Click F12: Configure and enable the option Allow modification of tax details for GST .

2. Select the party ledger having the Company's State .

3. Select sales ledger defined with GST rate.

4. As this is an export service, change the Classification/Nature to Interstate Sales Taxable in GST Details screen.

5. Select IGST ledger.

6. While saving the invoice, an error appears as shown:

7. Press Enter to ignore the error.

8. Press O to accept the invoice with the updated nature of transaction.

This transaction will appear under Incomplete/mismatch in information (to be resolved) in GSTR-1 and GSTR-3B . You can click A : Accept as is in GST reports to include this into your returns.

View transactions in GSTR-1 and GSTR-3B

Go to Gateway of Tally > Display > Statutory Reports > GST .

GSTR-1

1. Select GSTR-1 and press Enter .

2. Press F2 and change the period. The sales recorded for export of service appears under Incomplete/mismatch in information (to be resolved) .

3. Select Incomplete/mismatch in information (to be resolved) and press Enter .

4. Select Mismatch in Nature of transaction and Place of supply, Party's country and press Enter .

5. Select the transaction, and click A : Accept as is .

A message appears as shown.

6. Press Enter to accept. The B2B transactions will now appear in GSTR-1 as shown below:

GSTR-3B

1. Select GSTR-3B in GST menu and press Enter .

2. Press F2 and change the period. The purchases and sales recorded for import and export of service appears under Incomplete/mismatch in information (to be resolved) .

3. Select Incomplete/mismatch in information (to be resolved) and press Enter .

4. Select Mismatch in Nature of transaction and Place of supply, Party's country and press Enter .

5. Press Spacebar on both the transactions to select them, and click A : Accept as is .

A message appears as shown.

6. Press Enter to accept. The transactions will now appear in GSTR-3B as shown below: