Module 3: Charging GST on Supplies – Zero-Rate

Key requirements

International services must fit section 21(3), not merely be sold to an overseas person. Its goods example starts the sixty-day document clock from the applicable time of supply, which can be the earlier invoice rather than later payment. Evidence arriving only after that period cannot be treated as timely by moving the start date. MES is an import-suspension scheme and does not remove export-record requirements. Review the example against the actual contract and shipment route, and use the export guide for the required transport and transaction documents before applying zero-rated reporting.