GST (i) applicability for services from abroad (ii) surrendering GSTIN

GIRISHKUMAR PATEL (Independent Advisor) (23 Points)

15 October 2020  

Hello everyone,

I have registered myself as Proprietor and providing professional services (management consulting/advisory) to clients in India till 2019. After which I moved abroad on Permanent Residency. During the recent pandemic situation, the services are NIL and in spite of that, if I failed to file even NIL return, there is a penalty.

In this context, although, I do have my residence in India, I have following queries:

(1) If I have to keep providing services to clients in India, whether GST is applicable? Am I supposed to pay GST at the same rate as before, 18% or 9%-9%?

(2) Is there any way I can surrender my GSTIN to get rid of filing returns ? (Considering the fact that henceforth, I would be providing services as a consultant from abroad).

Appreciate your valuable inputs..!

Thanks & Kind regards

Girish