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Export of services exempt from registration if below rs 20 lakhs.?

Sudhakar K C (Employee) (77 Points)

04 October 2018

I am a freelancer. I provide services to clients outside India through E commerce platform. I want to know whether the basic limit of Rs 20 lakhs is applicable in my case for registration as it is export of service and also ecommerce platform. Please clarify.

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Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 04 October 2018

Notification no. 10/2017- IGST that any person making inter-State
taxable supply of services will not be liable to register under GST provided the threshold limit for
registration under Section 22(1) is not exceeded. This means that a service provider can provide services
anywhere without having to register himself if his turnover is below Rs 20 lakhs in a non-special category

And As per Notification 65 CT , exempt to obtain registration for person supplying services on behalf of E-commerce ,if they do not exceed threshold limit as per section 22(1) CGST Act

So you dont need registration if your aggregate turnover does not exceeds 20 lac