GST applicability if both domestic and foreign services rendered

Nupur Sharma (CA) (426 Points)

21 January 2022  

Hello! I provide online software and marketing services to clients in India as a freelancer. My income this year is below the threshold limit of Rs.20 Lacs and hence I did not get myself registered for GST.

Now, from next year onwards, I will be providing similar services to clients abroad as well in addition to the domestic services. As per my understanding, these will  be termed as export of services and I will have to compulsorily get registered under GST ( I can submit an LUT and not pay tax on these) since these are treated as inter state supplies.

Now, My query is that once I get registered because of my export services, will I have to declare my domestic sales of services as well? Will I have to pay GST @ 18% on my domestic services ( services that I render to clients in India) even though the aggregate of both domestic as well foreign sales is below Rs. 20 LAcs ? 

Will really appreciate a reply on this query since I could not find a similar situation posted by anyone on this platform.

Thanks in advance