I have raise a Tax Invoice to an outstation customer valued at Rs.8500/-. The customer deposits the amount in cash to my Bank Account from his city. The Bank charges me Rs.50 + 9 (18% GST) = Rs.59 as Bank Charges. Due to this i ask the customer to always deposit Rs.60 extra in case they are making Cash Deposits at Bank. So he deposits Rs.8560 to my bank account
1.My Query is how to account the extra Rs.60 i receive from my customer in Tally
2. Do i need to raise a Debit note to the Customer for Rs.60 and do i need to charge GST on that ?
Lets analyse this situation as it is very practical one and everyday people will face it.
GST is applicable on supply of goods or service or both. In this case Rs. 60 you received is against bank charges. You have not provided any goods or service. So, prima facie GST should not be charged.
However looking at the valuation rules, GST should be paid on reimbursements. In your case 60 Rs. was part of cost of supply which you recovered from customer and GST should be charged.
In my opinion, you have to charge GST on Rs. 60 and issue an invoice for 60 Rs. with GST included.
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