Hello Experts,
I came across following postings about section 23 of GST Act. which says: not liable for registration if involved in 100% NIL or Expemted services. Wondering if person providing software services to foriegn clients (only foreign clients) and receiving money as remittance in foreign curreny should register and file GST? Many forums I saw CA are suggesting GST registration and file LUT. Section 23 is not applicable on Export of Software services which is NIL rated? Please clarify.
Section 23 - Person who is not liable for registration under GST | GST Gyaan
Goods & Service Tax, CBIC, Government of India :: Frequently Asked Questions (cbic-gst.gov.in)
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Is it correct that person dealing exclusively in NIL rated or exempt goods/ services liable to register if turnover > 20/10 Lakh? |
There is no liability of registration if the person is dealing with 100% exempt supplies. |
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Is registration necessary if only interstate supply of Nil rated goods is being made? |
If exclusively making supplies of Nil rated supplies, registration is not compulsory. Kindly refer section 23 of CGST Act. |
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