Tax Consultant
1350 Points
Posted on 29 June 2026
For a software freelancer doing export work, here is how GST applies.
Your services qualify as EXPORT OF SERVICES under Section 2(6) of the IGST Act if: payment comes in foreign currency, place of supply is outside India, and client is not merely another establishment of the same entity.
Registration and LUT:
- GST registration is not mandatory if annual turnover is below Rs 20 lakh (Rs 10 lakh for special category states)
- Once registered, file LUT (Form RFD-11) each financial year to export without paying IGST upfront
- Issue invoices with: SUPPLY MEANT FOR EXPORT UNDER LUT WITHOUT PAYMENT OF IGST
- Receive foreign exchange within 1 year of invoice date (FEMA condition)
If you are crossing Rs 20 lakh and registering voluntarily, you can also opt to pay IGST on exports and claim a refund under Section 54 of the CGST Act.
For the full registration threshold, LUT filing steps, and export invoice checklist, this [GST on export of services guide](https://taxgarden.in/blog/gst-on-export-of-services-zero-rated-place-of-supply-india-2026) covers the complete process.