Query regarding GST for a freelance software developer having foreign clients

Hi,
 
First of all, I really appreciate how helpful this community is. I have a question related to GST,
 
I'm a freelance software developer. I provide software development and consulting services to clients outside India (under my name). Some of these engagements come through platforms like Upwork, Codementor, etc and some of them are direct (without any platform).
 
Some legal expert insisted that I should get registered for GST, so I did. But given that my turnover is less than 20L, some articles on the internet say I don't need (and some say I need to if I'm exporting services out of India, I'm confused).
 
After getting my GST number, I also applied for LUT (Letter of Undertaking). Now given that my turnover is less than 20 Lacs, I have a few questions,
 
- Can I skip filing GST returns every month?
- If not, Is it okay if I file only nil-returns given that I have a LUT for export services? (In my understanding, nil-filing = just filing empty gstr-1 and gstr-3 forms, please excuse me if this is not what nil filing means). And how often? (I've heard that I've to file returns at monthly, and quarterly basis, not completely sure how that works).
- What things I should be keeping track of? (Individual transactions and invoices or just lump-sum is enough for every month). I'm asking this because some of my clients are individuals and they just pay me either via Paypal or directly to the account via transferwise.
- Does it make sense to surrender my GST? (to avoid the hassle of all the filing) And register again only when it feels like there are chances of my turnover surpassing 20L?
 
 
I'm sorry if these questions sound silly, it's the first time I'm doing this, and the resources I found on the internet are conflicting and confusing.
 
Thanks for your time and help :)
Replies (1)
Once you registered (though not liable to registered ) you are liable fullfil all the provision of this Act (Section 25(3))

1. yes you can file Qtly return.

2. No it's not OK , lut is being filed to avoid charge IGST on bill . So cannot file Nil Return.

3. In GSTR 1 need to report your sale Bill wise, but in 3B you can Report consolidated figure for the period.

4. yes you can surrender your GSTN if your Aggregate Turnover is below 20lac .

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details