Outsourced services

Prasad Balakrishnan (3 Points)

09 October 2022  
A resident gets software testing work from a source outside India (Intermediary)from his clients outside India. The resident is getting money in foreign currency for his services from the intermediary outside India. From this service he gets an income 1l per month. No bills are raised.

Besides this service rhe resident also exports his services to independent entities outside India for which he raises the bills and receives the money in foreign currency. From this services he gets an income of 60k per month.
Does he have to take GST registration and LOU