In a set of Frequently Asked Questions (FAQs) released by the GST@GOI, the official twitter handle of the government for GST clarified that late fee for delay in filing GSTR-3B only is waived as of now.
While dealing with a query whether the late fee for GSTR 1, 2 and 3 for the months July, August and September has been waived, the Government answered in negative.
It further clarified that GST paid on ‘deemed export’ is eligible for a refund under section 54 of the Central Goods and Services Tax Act, 2017 read with Rule 89 of the CGST Rules, 2017.
Regarding the impact for freelancer (exporter of service), payment receiving through Paypal or work into local bank transfer, it said that ‘for qualifying as export of service, all conditions under section 2(6) of the IGST Act must be satisfied, that is, consideration must be received in foreign convertible currency. If not, it is an inter-State supply on which IGST must be paid.’
— GST@GoI (@askGST_GoI) October 26, 2017
