Question 49:

Individual registered under GST is engaged in business of providing software designing service to non taxable territory (Export Service) What is GST tax consequence on same . whether he have to pay RCM on same or it is zero rated supply. how to show it in GSTR 3B AND 1

Answer

 Supply includes goods and service accordingly export of software is also covered under zero rated supply There is no tax on export you can take refund of ITC Please follow the procedure given in law crux GST Open home page then click practice and procedure  then select export procedure 

Why you are asking for reverse charge is not clear please make it clear (Reply dt. 17/4/2018)