GST registration for export of service for software industry

As a freelancer providing software development services to international clients, you're considered an exporter of services.

According to the GST law, exports are treated as zero-rated supplies, meaning no GST is levied on the export of goods or services.

However, this doesn't necessarily clarify the registration requirement.

*GST Registration Limit for Service Exporters* In India, the threshold limit for GST registration is generally ₹40 lakhs for service providers.

However, there are some exceptions and special cases.: -

*Special Category States*: For states like Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand, the threshold limit is ₹10 lakhs. -

*Voluntary Registration*: Even if your turnover is below the threshold limit, you can still register voluntarily under GST.

*GST Registration Requirement Below ₹20 Lakhs* For service exporters like yourself, there's no specific exemption or special threshold limit mentioned below ₹20 lakhs. 

However, if your aggregate turnover exceeds ₹40 lakhs (or ₹10 lakhs for special category states), you'll need to register for GST.

*Key Points to Consider* -

 *Zero-Rated Supplies*: As an exporter, you can claim a refund of input tax credit (ITC) on goods and services used for export purposes. -

*GST Exemption*: Certain software services might be exempt from GST or have a Nil GST rate, but this depends on the specific type of software and its usage.

They can provide personalized guidance based on your business needs and turnover.

Sorry to say but it seems you just copy pasted your answer.

FYI: The GST threshold limit is 20 lakhs for service and 40 lakhs for goods.

Software exports are zero-rated supply under GST (Section 16 of the IGST Act), meaning no GST is charged to the foreign client. However, if your aggregate turnover - including the export value - exceeds Rs. 20 lakh (Rs. 10 lakh for special category states), GST registration is still mandatory even if your actual tax liability is zero. Understanding the [place of supply rules for GST](https://taxgarden.in/blog/place-of-supply-rules-gst-interstate-intrastate) is key here, as software exports must qualify as services to a foreign recipient with payment received in convertible foreign exchange to count as export under IGST. Once registered, file an LUT (Letter of Undertaking) annually to export without paying IGST.