Suppose a Youtuber in India gets income from Google USA. He earns, Rs. 100.
The payment to him is after deducting 6% TDS by Google in USA. He receives the net amount ( Rs. 94) credited to his Bank Account in India.
Even if he raise GST Invoice for Rs. 100, he will get FIRC only for Rs. 94.
He can file LUT and treat his supply of Services as Export of Services without payment of Taxes. But he has to furnish FIRC for Rs. 100.
Whether he will be liable to pay GST on Rs.6 on the basis that FIRC is available only for Rs. 94.
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