Regarding Registration

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This discussion clarifies GST registration requirements for businesses providing international services. While generally registration is needed, services exported outside India are considered exports and exempt from GST after furnishing a Letter of Undertaking. Crucially, the Rs. 20 lakh threshold does not apply to exports, meaning registration is required from the outset for such businesses.

JIGNESH

JIGNESH (Querist)

18 November 2020 Sir, I wish to international business (only services), than any exemption under this business of GST registration ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

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.

JIGNESH

JIGNESH (Querist)

22 November 2020 Sir, I think threshold limit of Rs. 20 lakhs, than not necessary GST registration. It's confusion in this matter. Please guide me.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

22 November 2020 GST registration required for exports initially threshold not applicable for exports.

JIGNESH

JIGNESH (Querist)

26 November 2020 Thank you very much Sir....

pradeep goyal

pradeep goyal (Expert)

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.

JIGNESH

JIGNESH (Querist)

28 November 2020 Thanks for reply....

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