My client import services from outside india. What is the tax liability on it? Should he pay RCM on Import of services. In Gstr 3B in which head I show it.

Reply—As per Section 13 of the IGST Act, unless otherwise specifically prescribed, the place of supply of services where location of supplier or location of recipient is outside India, shall be the location of recipient of the service.

Section 7(4) of IGST Act, states that supply of services imported into the territory of India shall be treated to be a supply of services in the course of inter-State trade or commerce.

Also as per Notification No.10/2017-(Integrated Tax Rate), any services supplied by any person located in non-taxable territory to a person located in taxable territory shall be liable to reverse charge.

On the basis of the above aspects of GST law, in the instant case the import of service is leviable to GST under reverse charge. While filing GSTR-3B, it can be declared in Table 3.1(d) i.e. "Inward supplies liable to reverse charge".