Compliance Guide

1. Export Income (Sales)

• Source: Upwork Invoices / Direct Client Invoices.
• Conversion: Convert USD to INR using the RBI Reference Rate on the invoice date.
• Total: Sum of all converted INR values.

2. RCM Liability (Upwork Fees)

• Source: Upwork "Service Fee" Invoices (where no GST was charged by them).
• Calculation: Service Fee in INR × 18%
• Action: You must create a "Self-Invoice" (Internal document) for this.

3. ITC Available (Business Expenses)

• Source: Invoices from Wise, Skydo, Internet Bill, Laptop purchase.
• Condition: Invoice MUST have your GSTIN.
• Separation:
  • Upwork RCM Tax: Goes to "Import of Services".
  • Wise/Skydo/Laptop: Goes to "All Other ITC".

1Table 6A - Exports Invoices

• Invoice No/Date: As per your records.
• Port Code: INABC1 (or leave blank for services).
• GST Payment: Select "Export Without Payment of Tax" (WOPAY).
• Total Invoice Value: Your earnings in INR.
• Taxable Value: Same as Total Value.
• Tax Amount: 0.

2Table 12 - HSN-wise Summary

• Tab Selection: Select "Table 12" tile in the dashboard.
• HSN: 998314 (IT Design & Development).
• UQC: NA.
• Total Taxable Value: Total Export Income.
• Rate: 18% (Select 18, but manually set tax to 0).
• Integrated Tax: 0.

3Table 13 - Documents Issued

• Row 1 (Outward Supply): Enter serial numbers of invoices sent to clients. Count: Total Export Invoices.
• Row 2 (Inward Supply from Unregistered/RCM): Enter serial numbers of Self-Invoices created for Upwork fees. Count: Total RCM Self-Invoices.

4Finish

1. Click Generate Summary.
2. Wait 1 minute → Refresh.
3. Click Proceed to File → Submit with OTP.

1Declare Income & Liability (Table 3.1)

• Row (b) Outward taxable supplies (zero rated):
  • Taxable Value: [Total Export Income]
  • IGST: 0
• Row (d) Inward supplies (liable to reverse charge):
  • Taxable Value: [Total Upwork Fees in INR]
  • IGST: [The 18% Tax Amount] → This creates a liability you must pay.

2Claim ITC (Table 4)

• Row (A)(1) Import of Services:
  • IGST: Enter the exact same 18% tax amount from Step 1.
  • Logic: You pay it, then you claim it back immediately.
• Row (A)(5) All Other ITC:
  • Enter GST paid on Wise/Skydo fees and Capital Goods (Laptops/Phones purchased after registration).

3Payment (The Cash Ledger)

1. Click Proceed to Payment.
2. The system will show a cash requirement for the RCM liability.
3. Click Create Challan.
4. Pay via Netbanking/UPI (Select "IGST" column in the challan).
5. Once paid, return to the screen and click "Make Payment / Post Credit to Ledger".

4File

Click Proceed to File → Submit with OTP.