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

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GIRISHKUMAR PATEL

Independent Advisor

23 Points Joined 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

Replies (3)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

1. Yes GST Applicable @ 18% as you are registered in India.

2. Yes you can surrender your registration any time by filing cancellation of Registration online on portal .
But if you provide services from Non taxable Territory to Taxable Territory & if the recipient is registered in GSTN , need to pay GST under RCM .

GIRISHKUMAR PATEL

Independent Advisor

23 Points Joined October 2020

Originally posted by : Pankaj Rawat
	1. Yes GST Applicable @ 18% as you are registered in India. 2. Yes you can surrender your registration any time by filing cancellation of Registration online on portal .But if you provide services from Non taxable Territory to Taxable Territory & if the recipient is registered in GSTN , need to pay GST under RCM .

Thanks Pankaj.

So essentially, I can continue providing services to Indian clients (as I have registered GSTIN at Indian address) and keep filing GST returns. Please suggest, if otherwise.

Kind regards.

Girish

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

yes correct......otherwise is only kindly check of 182 days clause of income tax sector 6(1) for residential status of an Assesse. The residential status of an individual is determined by the number of days of his stay in India :

1. He is in India for 182 days or more during the year; or

2. He has been in India for 365 days or more during the 4 immediately preceding years and for 60 days or more during the financial year.

so if you satisfy above , then its is ok else need to obtain registration as NRI by filing Reg- 9