Gst on export of service

M Agarwal (Consultant) (228 Points)

24 July 2017  

Hello,

I am a freelancer providing consultancy and programming websites.
All of my clients stay outside India and I get payment via WIRE transfer in foreign exchange which gets converted to INR by my bank.

1) I understand that service I provide is zero-rated, but as inter-state suppliers are necessary to be registered under GST, how do I get registered with GST?

I am self-employed and work from my home, I only have a bank current account, an internal bill as address proof.

What documents would I need to get registered?

2) Once I am registered, I read that to claim input, I will have to submit FIRC to the GST authorities.

When I asked my bank about issuing FIRC, they sent me a circular from FEDAI (Special Circular SPL-04)  https://www.pnbnet.in/itc/2016/ibd/circulars/2016/fex2016027.pdf
Which says they cannot issue a FIRC.

What can I do about this, is FIRC required to get input?

Any help would be appreciated.

Thank you.