FREQUENTLY ASKED

QUESTIONS ABOUT GST

This FAQ document is divided into 3 sections:

GST – General Info & Answers on DHL’s GST details, Tax Rates, Exemptions
1 Customs Implications and Charging Methodology under various scenarios

2 GST – DHL Invoicing &

Treatment
Answers on Place of Supply and Invoicing Process
under various scenarios

Answers on Documentations, Reversals and Processes

3 GST – Input Tax Credit for claiming Input Tax Credit under various scenarios
 1
GST – GENERAL INFO &
CUSTOMS IMPLICATIONS
1.1 What is GSTIN?
1.2 What are the various Taxes under GST?
1.3 Are the services provided by DHL subject to GST ? What is the GST rate for Express
Industry?
1.4 When & How should I provide GSTIN details to DHL?
1.5 What is the importance of registering the GSTIN? (For both Account & Cash
customers)
1.6 What supplies are outside the purview of the levy of GST?
1.7 What is the duty structure post GST?
1.8 How will duty be calculated post GST?
1.9 What are the notified rates of duties under IGST?
1.10 Are the services provided by DHL subject to any exemptions under GST?
1.11 Are SEZ shipment exempted from Basic duty on Customs and IGST?
1.12 Is Duty payable for imports by EoU/STPI/EHTP?
1.13 Will duty be applicable for import of samples?
1.14 Will duty be applicable on import of Gifts?
1.15 If a pick-up / delivery is scheduled to an office which is not registered under GST,
despite other offices across the country being registered, what tax will DHL charge on
the invoice?
1.16 Will shipment get picked up if GSTIN is not provided?
1.17 Which data is required to be provided by exporter in the tax invoice?
1.18 Will the documents needed for commercial exports change under GST?
1.19 Is ARE1 required for exports?
1.20 Will Octroi & N form continue to exist in Mumbai?
1.21 Will check post and interstate paperwork continue to exist?
1.22 I don’t have an account with DHL. How does GST impact me?
1.23 Can I provide my own format for SLI or do I need to submit the SLI in DHL Prescribed
format only?
1.24 Will I get Input Tax Credit for IGST paid as part of customs duty?
 2
GST – DHL INVOICING &
TREATMENT
2.1 What is the place of supply for services rendered by DHL?

2.2 From which location will DHL issue the invoices?

2.3 How will the place of supply impact the invoicing of services by DHL?

2.4 As an account holder, I have only one account with one billing address. Is this likely to
change?

2.5 I am an unregistered customer. Will I receive a tax invoice?

2.6 How will DHL raise invoices where customers do not have registration numbers at the
time of availing services but provided later?

2.7 I am not an account holder but am registered under GST. Will I receive a valid tax
invoice for the purpose of availing credit?

2.8 Post GST how DHL will issue Credit / Debit Notes?

2.9 Will GSTIN be quoted on DHL’s Freight invoice and Duty Invoice?

2.10 Can Amendments be done in Export / Import invoice once raised by DHL?

2.11 How does GST affect DUTY INVOICES? (for Account & Cash customers)

2.12 On which invoices of DHL would GST charges be applicable?

2.13 I have availed of the benefit of pre-paid coupons provided by DHL, which can be
utilized against future services? What will be the impact on issue of such coupons
and subsequent utilization against services?

2.14 What is meant by “Reimbursement of Cost " mentioned in inbound charges invoice?
 3
GST – INPUT TAX CREDIT
3.1 What are the documentary requirements for claiming input tax credits?

3.2 How will a customer avail credit of IGST paid on import of goods?

3.3 Would I be required to reverse input tax credit claimed in case of non-payment of
value of services along with tax thereon?

3.4 Can credit be availed on invoices for services received after the transition date but the
tax in respect of which has been paid under the existing law?

3.5 In case where the credit is reversed under the existing law due to non-payment of the
consideration, can the credit be re-availed under GST on payment of consideration
post transition date?

3.6 Can IGST credit for Import be claimed for clearances under Courier mode?

3.7 How will the reconciliation be done for IGST? For e.g We have paid the amount and
updated the IGST then what process will DHL follow?
 1 GST – GENERAL INFO & CUSTOMS IMPLICATIONS
1.1 What is GSTIN?
It is the Goods and Services Tax Identification Number allotted to a Company in India

1.2 What are the various Taxes under GST?

Various Taxes under GST are as follows:
n CGST : Central Goods and Services Tax
n SGST: State Goods and Services Tax
n IGST: Integrated Goods and Services Tax
n UTGST: Union Territory Goods and Services Tax

1.3 Are the services provided by DHL subject to GST ? What is the GST rate for Express Industry?
Yes, the services provided by DHL will be subject to GST, under following SAC code:
n Courier Services SAC Code: 9968
n Customs Clearance Services SAC Code: 9967
The GST rate is 18%.
A breakup for all Inbound & Outbound shipments is as follows:
a. For intrastate pickups (Transactions within the same state): Central GST (CGST) at 9% + State or
Union Territory (SGST/UTGST) at 9% = 18%
b. For interstate pickups, (Transactions between different states): Integrated GST (IGST) at 18%
c. For Basic Customs Duty on Imports, “IGST” will be charged and it shall vary for different products

1.4 When & How should I provide GSTIN details to DHL?

n Import Shipments: GSTIN must be provided by the importer to DHL prior to shipment landing
n Export Shipments: GSTIN must be provided at the time of shipment pick up

GSTIN details can be uploaded on the below links:

n DHL India Non-Account Customers: www.dhlindia-kyc.com
n Account Customers: https://dhlindia-kyc.com/forms/GST-login-account.aspx

1.5 What is the importance of registering the GSTIN? (For both Account & Cash customers
It is important if you want to claim INPUT TAX CREDIT. You must update your GSTIN on DHL’s KYC
website.
DHL will make sure that your GSTIN number will be reflected on our FREIGHT and DUTY invoices.

1.6 What supplies are outside the purview of the levy of GST?
Following have been kept outside the purview of GST:
a. Alcohol for human consumption and
b. Electricity are outside the tax net of GST.
c. Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas
and aviation turbine fuel.
 1 GST – GENERAL INFO & CUSTOMS IMPLICATIONS
1.7 What is the duty structure post GST?

DUTIES & TAXES PRE-GST POST GST REMARK

Basic Customs Duty YES YES No Change
Additional Customs Duty (CVD) YES NO Absorbed under IGST. CVD will apply only
for those products that are not covered
under GST
Special Additional Duty (SAD) YES NO Absorbed under IGST
Education Cess YES NO Absorbed under IGST
IGST NO YES Introduced by absorbing various other taxes
Compensation Cess NO YES Introduced under GST and applicable for
limited number of commodities as listed
by CBEC
Anti-Dumping Duty & YES YES Applicable for limited number of
Safeguard duty commodities based on origins, as listed
by CBEC

1.8 How will duty be calculated post GST?

a. Basic duty of Customs will be calculated on assessable value.
b. IGST and Compensation Cess will be calculated on Assessable value + Basic duty of Customs
c. Assessable value = CIF Price + 1% of CIF Price OR Fair Value considered by customs whichever is higher
Example of Duty Calculation for Import Shipments:

(A) Assessable Value (AV) Rs. 10,000

(B) Basic Duty of Customs (BCD) @ 10% on AV Rs. 1,000
(C) Total of AV + BCD Rs. 11,000
(D) IGST @ 18% on AV + BCD Rs. 1,980
(E) TOTAL IMPORT DUTY (BCD + IGST) Rs. 2,980
(F) Duty Handling Fee @ Rs.500 or 2.5% of Total Import Duty (E) Rs. 500

1.9 What are the notified rates of duties under IGST?

Particulars Rate
Nil rated goods 0%
Lower rate (Items of mass consumption) 5%
Standard rate 12%/18%
Higher rate (Demerit goods) 28% plus Cess

1.10 Are the services provided by DHL subject to any exemptions under GST?
Services provided to SEZ units will be zero rated. Thus, DHL will not charge GST on its invoices to
SEZ units.

1.11 Are SEZ shipment exempted from Basic duty on Customs and IGST?
Yes. No change in the earlier SEZ scheme.
SEZs can continue to import raw materials without payment of any duty. Supplies to SEZs would
also be trated as Zero rated supplies.
 1 GST – GENERAL INFO & CUSTOMS IMPLICATIONS
1.12 Is Duty payable for imports by EoU/STPI/EHTP?
The EOUs will continue to get exemption from payment of the basic Customs Duty, however they
will have to pay IGST on imports.
Following is an illustration: Considering goods import assessable value of Rs. 10,00,000

Sr. Particulars Pre GST Post GST Remarks

No.
1 Assessable value Rs. 10,00,000 Rs. 10,00,000 No Change: CIF value + 1% Landing charge
2 Basic Customs NIL NIL No Change: Existing process of PC to continue
Duty (for EOU)
3 IGST NA Rs. 1,80,000 n New Change: Tax rate @ 18% on Assessable Value
n 18% of Rs. 10,00,000 = Rs. 1,80,000

4 DHLE Duty NA Rs. 4,500 n 2.5% of Duties & Taxes paid amount or
Handling Fee Rs. 500, whichever is lower
n 2.5% of Rs. 1,80,000 = Rs. 4,500

5 CGST / SGST NA Rs. 810 n Tax Rate @18% of services offered as handling fee
n 18% of Rs. 4,500 = Rs. 810

DHLE Duty Invoice NA Rs. 1,85,310 Sum of 3, 4, & 5

1.13 Will duty be applicable for import of samples?

Bonafide Samples up to a value of INR 10,000/- are eligible for duty exemption

1.14 Will duty be applicable on import of Gifts?

Prior to GST Roll Out, Import of gifts was free till a CIF value of Rs.20,000. This value limit has been
reduced to Rs.1000. Under GST, 40.8% of the CIF value is chargeable as 10% BCD and 28% GST

1.15 If a pick-up / delivery is scheduled to an office which is not registered under GST, despite other
offices across the country being registered, what tax will DHL charge on the invoice?
It is necessary that you provide us with the GSTIN details of any place from where pick up / delivery
is needed. In case GSTIN is not given, such places shall be treated as unregistered.
Accordingly, we will invoice without your GSTIN number. You will thus not be able to avail input
tax credit of such invoices.

1.16 Will shipment get picked up if GSTIN is not provided?

With our current understanding of the regulation, the shipment will get picked up and processed.
However, the customer will not get any input tax credit.

1.17 Which data is required to be provided by exporter in the tax invoice

All data fields in the GST compliant invoice format as published on the page 1 of Customs website
www.cbec.gov.in/htdocs-cbec/gst/gst-31.03.17-invoice-rules.pdf
Refer to Central Goods and Services Tax Rule 2017, Chapter IV, Rule 46 on Tax Invoice

1.18 Will the documents needed for commercial exports change under GST?
There will be some modifications in the export invoice and also in the Shipper’s Letter of
Instruction.
SLI FORMAT LINK
EXPORT INVOICE LINK
Please read further FAQs below for more clarity.
 1 GST – GENERAL INFO & CUSTOMS IMPLICATIONS
1.19 Is ARE1 required for exports?
ARE1 was a document approved under Central Excise to remove excisable goods from the excisable
area without payment of excise duty.
Now Central Excise has been replaced with GST. Under GST exporter has 2 options:
a. Pay IGST and then claim refund after exports OR
b. Execute bond / Undertaking as applicable with the Jurisdictional Assistant Commissioner of GST
(Refer to Customs Circular 26 /2017 & Circular No. 2/2/2017-GST)

1.20 Will Octroi & N form continue to exist in Mumbai?

No, with introduction of GST, this has been done away with.

1.21 Will check post and interstate paperwork continue to exist?

Entry tax and OCTROI has been abolished from 1st July 2017.
n The FORM Name marked with * will be introduced by state government very soon, till the time
GST Invoice + BDE AWB should be attached with Shipments.
n Transit Pass has been removed from all states except Bihar state.
n Some state Border check post are still in operation and not yet declared any new requirement,
The existing requirement of paper work will continue for these states.
n Invoice should have customer GSTIN number (In B2B, B2C, C2B)
State Check Post Status Statutory Requirement as per notifications of state Govt. Value Limit
Andaman and Nicobar Islands No Check Post Tax Invoice / Delivery Challan
Andhra Pradesh Abolished *E way bill + Tax Invoice / Delivery Challan
Arunachal Pradesh Abolished Tax Invoice / Delivery Challan
Assam In Operation *Inward waybill + Tax Invoice / Delivery Challan
Bihar Abolished E way bill + Tax Invoice / Delivery Challan 50,000
Chandigarh No Check Post Tax Invoice / Delivery Challan
Chhattisgarh No Check Post Tax Invoice / Delivery Challan
Daman and Diu In Operation Tax Invoice / Delivery Challan
Delhi No Check Post Tax Invoice / Delivery Challan
Goa No Check Post Tax Invoice / Delivery Challan
Gujarat In Operation FORM 402 & FORM 403 + Tax Invoice / Delivery Challan
Haryana No Check Post Tax Invoice / Delivery Challan
Himachal Pradesh In Operation Form-XXVI-A + Tax Invoice / Delivery Challan
Jammu and Kashmir In Operation FORM 65 or ENTRY TAX Invoice + BDE AWB
Jharkhand Abolished Tax Invoice / Delivery Challan
Karnataka Abolished E sugum + Tax Invoice / Delivery Challan
Kerala In Operation E consignment Declaration + Tax Invoice / Delivery Challan
Lakshadweep No Check Post Tax Invoice / Delivery Challan
Madhya Pradesh Abolished Tax Invoice / Delivery Challan
Manipur In Operation FORM 27 or Special Permit from Sales Tax Dept. ( Further clarity awaited)
Meghalaya In Operation FORM 40 or Special Permit from Sales Tax Dept. (Further clarity awaited
Mizoram In Operation FORM 33 or Special Permit from Sales Tax Dept. (Further clarity awaited)
Nagaland In Operation FORM 23 or Special Permit from Sales Tax Dept. (Further clarity awaited)
Orissa Abolished Tax Invoice / Delivery Challan
Pondicherry No Check Post Tax Invoice / Delivery Challan
Punjab In Operation Tax Invoice / Delivery Challan
Sikkim In Operation FORM 25 or Special Permit from Sales Tax Dept. (Further clarity awaited)
Tamil Nadu Abolished Tax Invoice / Delivery Challan
Tripura In Operation FORM XXVI or Special Permit from Sales Tax Dept. (Further clarity awaited)
Uttar Pradesh No Check Post Tax Invoice / Delivery Challan
Uttaranchal Abolished Tax Invoice / Delivery Challan
West Bengal Abolished E way bill + Tax Invoice / Delivery Challan 50,000
Dadra and Nagar Haveli In Operation Tax Invoice / Delivery Challan
Maharashtra (LBT) No Check Post Tax Invoice / Delivery Challan
Mumbai (OCTROI) Abolished Tax Invoice / Delivery Challan
Rajasthan No Check Post Tax Invoice / Delivery Challan
Telangana Abolished Tax Invoice / Delivery Challan
 1 GST – GENERAL INFO & CUSTOMS IMPLICATIONS
1.22 I don’t have an account with DHL. How does GST impact me?
Customers who do not have an account with DHL can continue to book shipment with us as per
the normal process.
If you need a GSTIN compliant invoice, you will need to provide the GSTIN in the shipper reference
column on the air waybill. Please remember to mention this to our customer service executive
while making the pick up booking. DHL will subsequently issue an invoice with your GSTIN number
which will be emailed to you within 1 week.

1.23 Can I provide my own format for SLI or do I need to submit the SLI in DHL Prescribed format only?
Accepted, if all mandatory fields are covered including additional requirements post GST. But it is
advisable to refer to DHL format to avoid any discrepancy.

1.24 Will I get Input Tax Credit for IGST paid as part of customs duty?
Yes. The consignee can avail input tax credit of IGST as reflecting on the Bill of Entry.
 2 GST – DHL INVOICING & TREATMENT
2.1 What is the place of supply for services rendered by DHL?

1. Biller's Address
(DHL's Address) 2. Customer's Billing Address 3. Type of Tax

Freight Billing DHL's Service Center n If Pick-up or delivery is in the same The relation
Levied by DHL performing the actual state as the state in which the account is between
Pick up or Delivery registered with DHL, then the registered Column 1 & 2
address will appear on the invoice along will decide
with that state's GSTIN number Interstate OR
Intrastate and
n If Pick-up or delivery is in a differen state thus
from the state in which the account is CGST+SGST
registered with DHL, then the principle OR IGST
place of business in the pick-up or suitably
delivery state will appear on the invoice
along with that state's GSTIN number
Customs Charges DHL's Clearance Facility n In case of *3rd party billing, the
Levied by DHL (Gateway) doing the customer's contracting address will be
clearance activities considered as the billing address

*3rd Party Billing When a Pick up or delivery is requested from an address which is not the
customer's own legal entity, 3rd Party billing is applicable. Please open a dedicated
3rd party a/c with DHL for availing 3rd party compliant GST invoice

2.2 From which location will DHL issue the invoices?

DHL has GSTIN registration in 25 states / Union Territories across India which will be used as places of
supply for billing.

2.3 How will the place of supply impact the invoicing of services by DHL?
We, at DHL have analyzed the place of supply for each of our services and the corresponding change
in invoicing to you. The same has been provided below for ease of reference.

Courier service – Import shipment

GST Type of Invoicing Type of tax

registration transaction DHL office Place of supply
If you are Bill Consignee DHL office Delivery address CGST + SGST/UTGST of
registered delivering state delivery State
under GST the shipment IGST if in different States
Bill Third Party DHL office Contracting CGST + SGST/UTGST -
delivering address as per if in the same State
the shipment account IGST if in different States
If you are not Bill Consignee DHL office Delivery address CGST + SGST/UTGST of
registered delivering state delivery State
under GST the shipment IGST if in different States
*CONSIGNEE WILL NOT BE
ELIGIBLE TO AVAIL INPUT
TAX CREDIT

Cont.
 2 GST – DHL INVOICING & TREATMENT
Courier service – Export shipment

GST Type of Invoicing Type of tax

registration transaction DHL office Place of supply

If you are Bill Shipper DHL office Pick-up address CGST + SGST/UTGST of
registered picking up state origin State
under GST the shipment IGST if in different States

Bill Third Party DHL office Contracting CGST + SGST/UTGST -

picking up address as per if in the same State
the shipment account IGST if in different States

If you are not Bill Shipper DHL office Location of CGST + SGST/UTGST -
registered picking up handover as in the same state
under GST the shipment
*CONSIGNEE WILL NOT BE
ELIGIBLE TO AVAIL INPUT
TAX CREDIT

Express service – Domestic shipment

GST Type of Invoicing Type of tax

registration transaction DHL office Place of supply

If you are Bill Shipper DHL office pick-up address CGST + SGST/UTGST of
registered picking up pick-up State
under GST the shipment IGST if in different States

Bill Consignee DHL office Delivery address CGST + SGST/UTGST of

delivering delivery State
the shipment IGST if in different States

Bill Third Party DHL office Contracting CGST + SGST/UTGST -

picking up / address as per if in the same State
delivering account IGST if in different States
the shipment

If you are not Bill Shipper DHL office Handover of CGST + SGST/UTGST of
registered picking up shipment pick-up State
under GST the shipment IGST if in different States
*CONSIGNEE WILL NOT BE
ELIGIBLE TO AVAIL INPUT
TAX CREDIT

Bill Consignee DHL office Handover of CGST + SGST/UTGST -

delivering shipment1 if in the same State
the shipment IGST if in different States
*CONSIGNEE WILL NOT BE
ELIGIBLE TO AVAIL INPUT
TAX CREDIT

Cont.
 2 GST – DHL INVOICING & TREATMENT
Duty handling service – Import shipment (Customs clearance in India)

GST Type of Invoicing Type of tax

registration transaction DHL office Customer address
If you are Bill Consignee DHL Gateway Delivery address CGST + SGST/UTGST -
registered Location if in the same State
under GST IGST if in different States
If you are not Bill Consignee DHL Gateway Billing address CGST + SGST/UTGST -
registered Location for account if in the same State
under GST holder customers IGST if in different States
Delivery address *CONSIGNEE WILL NOT BE
for non-account ELIGIBLE TO AVAIL INPUT
holder customers TAX CREDIT

2.4 As an account holder, I have only one account with one billing address. Is this likely to change?
In most cases, you will have one account which will be updated with multiple State-wise billing
addresses. However, in the following cases, separate accounts will be created:

Nature of transaction/type of customer Nature of account

Third party shipments Separate account containing contracting address of customer
SEZ customers Single account with State wise billing addresses
Wholesaler 1 State – 1 Account as per handover location

If you have multiple GST registration numbers (GSTINs) in one State, separate customer accounts will be
created for each registration number in that State.
For example: If a customer has two divisions in one State and an office in an SEZ unit in the same State,
such customer may have three registrations in that State. In order to facilitate billing, DHL will issue a
customer account number for each such registration.
If you are not registered under GST, we will invoice you at the billing address provided by you.

2.5 I am an unregistered customer. Will I receive a tax invoice?

Yes, you will receive GSTN tax invoice. However, it is to be noted that an unregistered customer will
not be eligible to claim Input Tax Credit on the invoices.

2.6 How will DHL raise invoices where customers do not have registration numbers at the time of
availing services but provided later?
Where services are provided to customers without registration, the said service shall be treated as
unregistered and a tax invoice shall be issued accordingly.
In a situation where the customer, on obtaining GST registration, approaches DHL for a fresh
invoice, in order to take credit, DHL will issue a credit note to the customer to cancel the invoice.
Subsequently, a fresh invoice can be issued to the customer, treating the customer as registered.
Invoice can be issued only from the date the customer has applied for registration and not before. In
this regard, we will collect the date of application for registration along with acknowledgement
issued electronically.
Please note the above treatment is only applicable for freight invoices. For duty invoices, if the
GSTIN is not available at the time of issuance of invoice, the same will be treated as unregistered
and no adjustments will be made thereafter.
 2 GST – DHL INVOICING & TREATMENT
2.7 I am not an account holder but am registered under GST. Will I receive a valid tax invoice for the
purpose of availing credit?
Yes, you will receive a tax invoice with CGST and SGST of the State in which the goods are handed
over at our retail counter. In order to issue a tax invoice that enables you to take credit, we will
require you to provide us with your GST registration number of the State in which the goods are
handed over.
We will collect your GST registration number, billing address and email details at the time of booking
and send you an electronic copy of the invoice within 3 weeks of the shipment being booked.
This process will be followed for online bookings on our website, bookings through our
customer service centres and bookings at our retail counters.

2.8 Post GST how DHL will issue Credit / Debit Notes?
DHL will issue separate credit and debit notes along with reference of original invoice issued. It is to
be noted that credit notes issued post 1st July 2017 for invoice issued before 30th June, DHL will levy
CGST @ 15%.

2.9 Will GSTIN be quoted on DHL’s Freight invoice and Duty Invoice?
The GSTIN will be quoted if the same is given prior to handover of shipment to DHL

2.10 Can Amendments be done in Export / Import invoice once raised by DHL?
Amendments cannot be made post invoicing

2.11 How does GST affect DUTY INVOICES? (for Account & Cash customers)
The customer will be charged CUSTOMS DUTY amount along with IGST as applicable. Additionally,
DHL Duty Handling Charges will be charged with the GST component.
If the GSTIN is updated on the KYC website, it will reflect on the DUTY INVOICE with the GSTIN of
the customer registered with us, and the customer can claim Input Tax Credit.
KYC LINK FOR Account Customers / KYC Link for Non-Account Customers

2.12 On which invoices of DHL would GST charges be applicable?

1. On the FREIGHT INVOICE, 18% GST charge is applicable.
2. The Duty Invoice will have 2 components:
n Non-Taxable components like Customs Duty and IGST which will be billed on actuals without
any additional GST charge by DHL
n Taxable components like Duty Handling Fee, Formal Clearance charges etc. for which DHL
will charge GST
On both Invoices, the customer’s GSTIN would reflect if registered with us. If not registered, the
GSTIN field would be blank

2.13 I have availed of the benefit of pre-paid coupons provided by DHL, which can be utilized against
future services? What will be the impact on issue of such coupons and subsequent utilization
against services?
The pre-paid coupons issued by DHL will be not be subject to tax. However, at the time of
redemption, GST shall be charged in the invoice.

2.14 What is meant by “Reimbursement of Cost " mentioned in inbound charges invoice?
"Reimbursement of cost" is used for items like ‘Basic Customs Duty’ & ‘IGST’ paid by DHL on behalf
of the customer. Thus, when DHL raises a duty invoice on the customer, it is a pure reimbursement
of the exact value paid to the government authorities.
 3 GST – INPUT TAX CREDIT
3.1 What are the documentary requirements for claiming input tax credits?
Input tax credit can be availed on the basis of following documents:
n an invoice
n a debit note
n a bill of entry
n an invoice issued by you on account of procuring services from an unregistered person;
n a document issued by an Input Service Distributor

3.2 How will a customer avail credit of IGST paid on import of goods?
Credit will be available to you on the basis of the Bill-of-Entry filed on the import of goods.

3.3 Would I be required to reverse input tax credit claimed in case of non-payment of value of services
along with tax thereon?
Where any customer fails to pay DHL within a period of 180 days from the date of issue of invoice
by DHL the input tax credit (GST) availed by the customer shall be added to his output tax liability,
along with interest thereon by the government However, the customer shall be entitled to avail
credit of input tax on payment to DHL subsequently.

3.4 Can credit be availed on invoices for services received after the transition date but the tax in
respect of which has been paid under the existing law?
Yes credit can be availed under the GST law if the customer records the invoice in his books of
accounts within 30 days of the transition date. In order to enable you to avail credit of the invoices
raised by us, we will issue our invoices to you by the 6th July.

3.5 In case where the credit is reversed under the existing law due to non-payment of the
consideration, can the credit be re-availed under GST on payment of consideration post transition
date?
Yes, if the customer pays the consideration within 3 months of the transition date, credit can be
re-availed.

3.6 Can IGST credit for Import be claimed for clearances under Courier mode?
Yes. It can be claimed. Refer to CBEC clarification having reference D.O.F.NO.450/100/2017-CUS.IV
dated 20th June 2017, issued by Ms Ananya Ray – Special Secretary & Member

3.7 How will the reconciliation be done for IGST? For e.g We have paid the amount and updated the
IGST then what process will DHL follow?
For Specific details, clarity is needed (Viz - Export or Import). But in general, payments made by DHL
on behalf of customer will be billed to them whereas for Tax credit, customer needs to liase with
authorities as per their process.