Question 15:How can we show the Pure Agent Reimbursement value (Non taxable) included in the total invoice value in the GSTR-1' The total taxable value is equal to Taxable value and GST tax.

Answer According to Rule 33 of CGST Rules, expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall not form the value of supply subject to the conditions like received only the actual cost incurred on behalf of recipient, reimbursement expense shown separately indicated on invoice etc.

For claiming benefit of this rule you will have to show the reimbursement expense separately on the invoice as follows:-

Taxable value u/s 15 = XXXXX

Tax under GST = XX
                        _______

Total =             XXXXXXX

Add Pure agent Service = XXXX
                                  ___________

Total Invoice Value XXXXXXX

Alternatively You can also issue separate invoice for reimbursement Expense or Pure Agent Service.

In GSTR-1 you need to show only Taxable value and tax on it in S.no 4 and 5 of Return.(REPLY dt. 19/02/2018)