How to make GST Payment if supplying OIDAR service from out of India
Person supplying OIDARservice from out of India to a non-taxable online recipient may deposit the amount in Electronic Cash Ledger through CBE&C’s payment system i.e. Electronic Accounting System in Excise and Service tax from date to be notified – second proviso to Rule 87(2) of CGST and SGST Rules, 2017 inserted w.e.f. 17-8-2017.
They can make payment through Society for Worldwide Interbank Financial Telecommunication payment network from date to be notified – second proviso to Rule 87(3) of CGST and SGST Rules, 2017 inserted w.e.f. 17-8-2017.