Parag Muthal (Salaried Employee) 24 October 2020
one of my friend is software professional provide services abroad. which registration should he have to obtain for that. He work as consultant on professional fees basis
prasad Nilugal (Sr . Accountant and GST Practitioner . ) 24 October 2020
You have to take regular registration under GST for export of service since your turnover is more than 20lacs and file returns , however export of service is zero rated service under GST , you either pay IGST at the time of export and claim refund or submit LUT for without payment IGST subject to condition .