GST registration

My friend is a freelancer. He provide export services and turnover below 20Lacs. Is liable to register under GST?
Replies (3)
Quick Summary
If you're a freelancer providing export services to foreign clients and receiving payment in foreign currency, this is considered an inter-state supply under GST. Consequently, you are liable for compulsory GST registration, regardless of your turnover being below the usual 20 Lacs threshold. Section 24 of the GST Act mandates this for such services.

He is providing export service to whom,.. India clients or foreign clients, ?
Foreign clients
If you are providing services to foreign clients, and receiving consideration in foreign currency,
it's considered as export of services, which is considered as inter state Supply under GST and you are liable to take registration compulsorily under GST, without any Exemption of turnover limit. (Turnover limit is not applicable to you, you have to take compulsory registration u/s 24)

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