GST Registration Export

Let's say A an Individual ( Software Developer) got an offer from a foreign company to work on contract basis. This foreign company don't have any establishment in India. I would like to know if A has to take registration under GST for exporting technical Service, if his income from this Contract is Rs 13 lakh in FY 2021-2022?
Replies (8)
Quick Summary
This discussion explores whether an individual software developer needs GST registration when exporting technical services to a foreign company. The key factor is the aggregate turnover, including this export income. If the total turnover exceeds the threshold (typically 20 lakh rupees), GST registration is mandatory. While export of services is zero-rated, meaning no tax is payable, registration might still be required depending on the turnover and specific notifications.

You have to see all your incomes including this income (aggregate turnover) to determine whether you require registration.

If your aggregate turnover is less than 20 lakhs then there are exemptions for registration.

But if aggregate turnover exceeds 20 lakhs then registration mandatory

GST is exempt right for Exempt of Services
Hi Zafar

Thank you for the Valueable feedback.

You are most welcome.........

Hi Veera

GST for export of service is 0 rated... Since the rate is 0, no need to pay tax on such Supply.

Yes 

Even if registration is taken it will remain zero rated.But a lot of compliance needs to be done even for zero rated.

So it is better to avoid registration if possible.

If your annual turnover including this income is more than the specified limit of 20 lakhs then GST registration is must

Notification no 10/2017 --> specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:

However Export is a Zero Rated Supply. I think it is not covered in Notification No.10/2017 and Registration is required right from Rs.1 of export. Any other views regarding this will be appreciated. 

 

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