Is GST threshold limit applicable for services by Indian firm, receipts receiving from foreign accou

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This discussion clarifies whether the GST threshold limit is applicable for services rendered by an Indian firm to foreign students, even if the gross receipts are below ₹20 lakhs. The consensus is that these services qualify as exports and are therefore subject to 0% GST. No GST registration is required if receipts are below the threshold, and voluntary registration is an option. However, opting for GST voluntarily offers no benefit if no GST is charged, and refunds are only applicable if tax was paid on exports.

Venkateshwarlu Pulluri

Venkateshwarlu Pulluri (Querist)

12 April 2025 Good morning sir/s,
One of Indian giving services such as how to attend interviews and how to get job opportunities to students, and the gross receipts may below 20 lakhs per anum, but consideration is being received from foreign account, in such case is GST threshold limit applicable or not for services rendered by Indian firm, for which receipts receiving from foreign account,

thanking you,

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

12 April 2025 No GST is applicable on your services as they qualify as exports (0% GST).

No GST registration is required since your gross receipts are below Rs. 20 lakhs.

Optional: You may register voluntarily if you wish.

Nikhil Kaushik

Nikhil Kaushik (Expert)

12 April 2025 no point in taking GST optionally as ITC also does not benefit if you are not charging GST! for services, refund too is applicable only if tax was paid while exporting.

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