Gst on export of service

Import / Export 331 views 2 replies

M Agarwal

Consultant

228 Points Joined March 2014

Hello,

I am a freelancer providing consultancy and programming websites.
All of my clients stay outside India and I get payment via WIRE transfer in foreign exchange which gets converted to INR by my bank.

1) I understand that service I provide is zero-rated, but as inter-state suppliers are necessary to be registered under GST, how do I get registered with GST?

I am self-employed and work from my home, I only have a bank current account, an internal bill as address proof.

What documents would I need to get registered?

2) Once I am registered, I read that to claim input, I will have to submit FIRC to the GST authorities.

When I asked my bank about issuing FIRC, they sent me a circular from FEDAI (Special Circular SPL-04) https://www.pnbnet.in/itc/2016/ibd/circulars/2016/fex2016027.pdf
Which says they cannot issue a FIRC.

What can I do about this, is FIRC required to get input?

Any help would be appreciated.

Thank you.

Replies (2)

Puneet Singh

2 Points Joined July 2017

I have the similar issue. I am too doing freelancing work and registered Pvt Ltd this year. All of my clients are out of India and I too get the payments through payment services like Payoneer/ Paypal (they also have provision to provide FIRC). The whole GST thing is so confusing that most of CAs I am talking are also not very sure on the required compliances specific to GST on export of services. Any inputs here on requirement to get GSTN if the thresold is not exceeding in FY.