What do you do with 1042-S?

https://support.google.com/paymentscenter/troubleshooter/7542675

According to the statement here GOOGLE provides 1042-S for earnings through saled paid apps earnings (income). What to do with it?
The jurisdiction of the recipient of the payment is India and the Indian is selling apps through Google play store for some earnings.Lets assume they are as huge as $1 million.Google provides guidelines which state we must fill a W-8BEN form and GooGLE will give us a 1042-S. How to use it?Do we have to file USA tax to IRS ? Sholud we collect 18% GST as required by Indian jurisdiction?Is there any relief in Indian jurisdiction for taxes paid to USA?