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Gst registration for export of services

28 June 2017

Hello,

I am exporting services to USA. There is no ITC (input tax credit) involved. I am aware that there is no servie tax applicable on the export of services. The turnover is more than Rs. 20 lakhs.

Do I need to get registration in GST and file returns?

I will be thankful if anybody clarifies my query.

Thanks.

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9 Replies

NITIN KOTAK (SERVICE) (1465 Points)
Replied 28 June 2017

If your turn over more than 20 lacs whether export or local You are liable to regiter

1 Like

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CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 28 June 2017

Compulsorily required as turnover exceeds threshold of Rs.2000000/-

SUDAGAR.C (Prop) (119 Points)
Replied 28 June 2017

even in the current rule u have to register once u cross ur turnover More than 10 lacs. since the services is exported it's exempted under service tax

Jatin Joshi (6 Points)
Replied 28 June 2017

As per section 22, every person providing taxable service having aggregate turnover of 20 lacs is required to registered.
However if person is engaged only in exempt services then he may not be required go for registration
So a person is providing exempt service with turnover of 19.99 lacs and provides taxable service of Rs.0.01 lacs then he is required to take registration

deepak goyal (personal assistnt) (28 Points)
Replied 29 June 2017

mam Zero exceeding

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CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 30 June 2017

Its not................ Deepak Goyal

QuikSight (Director) (25 Points)
Replied 15 July 2017

A related query..

We are an LLP (registered in March, 2017) involved in the business of 'Export of Services' overseas and we have received only one payment of USD 4,500 till now (which is also pending in the bank for an unknown reason). We tried registering for Service Tax but we recently found out that we couldn't register and our ST-1 was returned due to 'wrong jurisdiction' issue. Now, is that a blessing in disguise? Is it possible not to get registered under Service Tax and then subsequently GST as we are exporting an 'exempt' service and our annual turnover is not going to exceed even 10 lakhs INR?

Please help..

Ashwinkumar (Senior Software Engineer) (22 Points)
Replied 15 July 2017

As your services are completely exempted from GST which falls under Zero rated, you need not go for registration Here is the proof https://m.economictimes.com/news/economy/policy/gstin-not-necessary-if-exempt-goods-imported-exported/articleshow/59579488.cms

QuikSight (Director) (25 Points)
Replied 22 July 2017

Thanks for your reply but doesn't the article only refer to 'export of goods'. Is there any source to corroborate that the same exemption applies to 'export of services' as well?