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GST Registration Export

Manish M Nair (Student) (90 Points)

06 June 2021

Let's say A an Individual ( Software Developer) got an offer from a foreign company to work on contract basis. This foreign company don't have any establishment in India. I would like to know if A has to take registration under GST for exporting technical Service, if his income from this Contract is Rs 13 lakh in FY 2021-2022?

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8 Replies

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 06 June 2021

You have to see all your incomes including this income (aggregate turnover) to determine whether you require registration.

If your aggregate turnover is less than 20 lakhs then there are exemptions for registration.

But if aggregate turnover exceeds 20 lakhs then registration mandatory

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Veera Veera (253 Points)
Replied 06 June 2021

GST is exempt right for Exempt of Services

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Manish M Nair (Student) (90 Points)
Replied 06 June 2021

Hi Zafar

Thank you for the Valueable feedback.

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 06 June 2021

You are most welcome.........

Manish M Nair (Student) (90 Points)
Replied 06 June 2021

Hi Veera

GST for export of service is 0 rated... Since the rate is 0, no need to pay tax on such Supply.

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CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 06 June 2021

Yes

Even if registration is taken it will remain zero rated.But a lot of compliance needs to be done even for zero rated.

So it is better to avoid registration if possible.

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Bhavika Kothari (CA) (1258 Points)
Replied 11 June 2021

If your annual turnover including this income is more than the specified limit of 20 lakhs then GST registration is must

CA Pramod Kulkarni (14 Points)
Replied 11 August 2021

Notification no 10/2017 --> specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:

However Export is a Zero Rated Supply. I think it is not covered in Notification No.10/2017 and Registration is required right from Rs.1 of export. Any other views regarding this will be appreciated.