Export of service

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CA Mayur Todmal (Querist)
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05 December 2017 Dear All,

Need clarification
I am little bit confused w.r.t compulsory registration for export of services, as per notification https://cbec-gst.gov.in/pdf/integrated-tax/10_2017_IT.pdf interstate supply of service is exempt up to 20/10 lakhs. But as per opinion of senior speaker at seminar he is saying , export of service needs registration from day one.

Please clarify whether registration is must or not?

Guest

Guest (Expert)

05 December 2017 Yes you are correct that no registration is required for compulsory registration for inter state supply of service upto 20/10 lac as the case may be .But for the purpose of claiming refund where you are exporting without payment of duty you will be requiring registration under GST Act.

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