18 November 2020
You have to register under GST, but service provided outside India will be considered as exports, exempt from GST after furnishing letter of undertaking in GST portal.
26 November 2020
In my view registration is not required. Notification No. 10/2017 – Integrated Tax dated13th October, 2017 specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of Rs. 20 lacs in a financial year as the category of persons exempted from obtaining registration. This notification use the word "inter-State supplies". section 7(5)(a) of IGST Act says supply of goods or services or both when the supplier is located in India and the place of supply is outside India, shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. It do not use the word "exports" anywhere, it use inter-state supply & same is used in notification. This is my interpretation.
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