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Export services

This query is : Resolved 

One of my client is web designer and web developer. He give services out side india. There turnover is below 20 Lac.
My question is gst number compulsory for export services and also he had not IEC code at present, then iec code is compulsory?

GST Registration is compulsory for Export of Services

He received there amount via paypal,any problem in books of account. and there business completely online,he not raise invoice.

Paypal will be treated like their Bank Account. He should maintain Invoice According to the Payment Received

ok. Thank you very much

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