Gst registration for llp

1. Mere local provision of services of less than threshold limit does not require reg under GST.

2. Section 2(6) of IGST Act: Definition of “Export of Services” 

“export of services” means the supply of any service when,-

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]$1; and

(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8.

If ur services qualify for export, it will be treated as inter state supply so u need to get compulsory registration under sec 24 of CGST Act.

3. If ur services qualify as export, it will be treated as zero rated supply thereafter u have 2 options....file LUT or pay GST n claim refund.These are zero-rated and input taxes paid will be allowed as a refund.I think gst @ 18% is applicable for software.

4. If u get GST registeration and have turnover ,even if less than 20 lacs,u cant file nil return.U have to show ur export and local turnover accordingly.