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GST on foreign currency fees

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(Querist)
22 October 2019 Kindly advice if GST registration is required for a person doing freelance work as writter and getting fees through foreign remittance. However the annual fees amount remains below INR 10 lacs.

Thanks in advance
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 October 2019 It will fall under export of service registration is required for below 10 lacs also. Furnish letter of undertaking in GST portal after registration.
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