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Income tax return

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Jignesh Savaliya

Jignesh Savaliya (Querist)
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03 August 2019 One of my client has freelancing Income (100%) from outside INDIA related to IT software development. Business place of service provider is in INDIA and there is no branch or office in INDIA of Service Receiver.
My question is whether he is liable for GST registration or Not??
And for Income Tax Return, which sec. is applicable (44AB or 44ADA)??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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03 August 2019 1 He is liable for GST registration as he is providing export of service. LUT to be provided in GST portal.
2 44ADA applicable if income below 50 lacs.

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