You said exempt, but what someone has already registered in GST. Don't you think they must take LUT to file zero rated GST.

I also offer software development service out of India and received payment in PayPal. 

But I don't raise any invoice. nor Tax 

All payment received in PayPal is USD and than PayPal transfer payment to bank in INR.

My Questions How can I show these transactions in GST? Or Taking LUT is enough. Do we have to file gstr 3B and 1

Please, You are requested to reply correctly only if you know the exact answer. None of the Answers given above for questions asked were satisfactory.

Any qualified CA Here.