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Registration on Export of Services....

17 April 2020

Is that Export of service in individual capacity required compulsory GST registration, as the amount is below basic exemption limit?

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 17 April 2020

Yes....

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Lokesh Shah (20 Points)
Replied 17 April 2020

Thanks

CA Sachin M Jain (CA | GST | Refunds | Advisory | Litigation) (1337 Points)
Replied 18 April 2020

Yes, liable to compulsorily registration under GST.

In one of the FAQ answered by the Government and posted on twitter also vide dated 22nd December, 2017, they have clearly stated that Export of service is an inter-state taxable supply and liable for registration.

Further clarification contact - CA SACHIN M JAIN | 8097515447 | casachinmjain @ gmail.com

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 18 April 2020

NO NOT REQUIRED TO OBTAIN REGISTRATION.:-

EXPORT Service : As per Definition of of Export Services U/s 2(6) IGST Act ,R/w, Section 7 IGST Act , it cover Under Interstate supply.

In Term of Section 24(1)(I) : person making Interstate supply is mandatory required to obtain Registration irrespective to Threshold limit prescribed in Section 22 of CGST Act ,.. BUT AFTER ISSUED NOTIFICATION 10/2017 IGST (R) ,DATED 13/10/2017 , THERE IS NO COMPULSORY REGISTRATION FOR PERSON MAKING INTERSTATE TAXABLE SUPPLY OF SERVICES w.e.f 13/10/2017.

Hence you are not required to obtain Registration if your Aggregate Turnover is below threshold limit

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