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GST on Export of Services by Indian Resident

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One of my client who is resident of India is giving sevices of consultancy to Australian company and will be receiving Australian dollars in return for Invoice received in India.
He will be migrating to Australia for the next Financial year which will make him a non-resident
For the current financial year his receipts will not be crossing 20 Lakhs. Does he need to pay GST on the receipts received and does he have to take GST Registration?
pls advice.
Replies (4)
As per Section 7(5) of IGST Act the supply of services shall be treated as Inter State supply and as per Section 24 the service provider has to take registration compulsory.
But what about the fact that his turnover will not be crossing 20 Lakhs, still registration is mandatory? M confused on this part.

As the services are "Zero" rated has to proceed as per Section 16 of IGST Act.

Section 24 of CGST Act refers Compulsory registration in Certain Cases.  This case is covering the section.


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