any business man deal 0 rated gst item .then what's the liabilities for his business?

pls clarify by 0 rated you means export or exempted goods??? there is a lot difference between 0 rated and exempted (nil rated) goods.

Sir, We are involved in export of IT (Information Technology Services) exclusively to the United States and our turnover is less than 240,000 USD. So far we have been filing only the Quarterly Service Tax Returns, as IT / ITES are Exempted (Nil rated) Goods. We raise our invoices on a monthly basis. Kindly enlighten me on "what we need to do as a matter of Compliance'.

@ sukdeb.,
No more liabilities for dealing 0 rated goods. except RCM based inwards.