Gst on freelancers

It will be considered as Export of Service. If your turnover is below Rs. 20 lakhs, then no need to get registered and no implication if GST.

But if your turnover exceeds Rs.20 lakhs, then there are two routes for you to Export:
a) Export by executing a Band/Letter of Undertaking(LUT) without paying IGST
b) Pay IGST while exporting, and claim refund subsequently.

Option (a) is beneficial as claiming refund is not an easy task and there is always risk in it.

*Bond

But in case of Export of Service it treated as Zero Rated Supply, then not require to pay IGST?

It is mandatory to get Register under GST if Turnover (Only Export) exceed 20Lacs?

 

 

It is a Zero-rated supply but if you refer Sec 16(3) of IGST Act, it gives you those two options.

Yes, you have to get registered under GST if your turnover(only Export) exceeds 20 lacs. Because that threshold limit is for taxable supplies. Definition of taxable supplies includes Zero-rated supplies.