GST mandatory when exporting services?

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Nitin

Developer

22 Points Posted on 26 January 2026

I am an independent consultant from Pune providing IT consultancy services to a client in Europe. I have registered a sole proprietorship registered and I send an invoice monthly and get payment after forex conversion. My annual income exceeded 20 lakhs last year. I came to know that I am required to get a GST registration now. But I live in a rented apartment and my landlord has refused to provide NOC. I have heard that GST registration using virtual offices are often rejected and getting a commercial space just for GST is expensive (10-12 k per month). Am I required to apply for GST even though I am exporting my services outside India? If yes, is there any easy way to get GST registration? Please advise. Appreciate help from experts here.

Replies (2)

Quick Summary

If you're exporting services from India, like IT consultancy, and your annual income exceeds the threshold, GST registration is generally mandatory, even if no tax is payable on exports. While a landlord's NOC isn't strictly required, you'll need proof of address like a rent agreement and utility bill. Consider using your residential address or a co-working space, as virtual offices can be risky. Ensure you comply with all documentation, including receiving payments in foreign exchange and potentially obtaining a Letter of Undertaking (LUT).

Aashok Kumar Sharma

Finance/Compliance Consultant

77998 Points Posted on 27 January 2026

GST registration is compulsory for export of services regardless of turnover. Exports are zero-rated, so no GST is payable, but registration and LUT are mandatory. Landlord NOC is not legally required; a rent agreement and utility bill are sufficient. Use your residential address or a co-working space—avoid cheap virtual offices.

Rushabh

Automation Expert

10728 Points Posted on 13 November 2026

Exporting IT consultancy services does not, by itself, exempt you from GST registration. If your services meet the export-of-services conditions—supplier in India, recipient outside India, place of supply outside India, payment received in convertible foreign exchange (or permitted INR), and supplier and recipient are not merely establishments of the same person—the supply is a zero-rated export. Since your turnover has crossed the applicable registration threshold, registration is generally required; exports can then be made under a Letter of Undertaking (LUT) without charging IGST, subject to compliance.

For your address, a residential premises can generally be declared as your principal place of business; a commercial property is not mandatory. You will need appropriate proof of possession, such as a rent agreement and a supporting utility/property document. If the rent agreement does not establish the owner’s consent or the officer seeks it, obtain the landlord’s consent/NOC if possible. A virtual office is not automatically disallowed, but the address must be genuine and supported by valid documents, with records accessible there; registrations based on inadequate or unverifiable address proof risk rejection. If consent is refused, check whether another legitimate business address is available and confirm the required evidence against the current GST portal process before filing.

Export invoicing and GST registration work best when the address documents, LUT and foreign-payment evidence are kept together. Manual compliance can be difficult, and automation reduces repetitive work while keeping professional judgment in control. At Jir AI we provide 2,000+ AI agents and 650+ integrations to streamline your practice’s day-to-day workload. WhatsApp us to explore how it fits your workflow: https://wa.me/message/3HVOZ7HIY4ESC1