Requirement to issue a payment voucher for payment to foreign supplier

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Question – Is there a requirement to issue a ‘payment voucher’ at the time of making payment to the foreign supplier? When should the details of such transactions be reported in the GSTR returns?

Answer – Section 31(3)(g) of the CGST Act, 2017 mandates issuance of a payment voucher in such cases and the same is therefore required to be issued at the time of making payment to the foreign supplier of services. Read more about payment voucher at https://taxgrid.in/2018/06/20/what-is-payment-voucher-in-gst-and-when-is-it-issued/

It would be reflected in the GSTR return of the tax period in which the supply takes place as per the provisions of section 13(3) of the CGST Act, 2017.

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