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Registration for export of service

Import / Export 278 views 3 replies
Exports are treated as inter state supply as per IGST act.

And as per notification no.10/2017 of IGST Tax registration is not mandatory for inter state supplies of services upto threshold limit.

Thus can a dealer export services without registration where his total turnover is below threshold limit.

If yes, does export services would require any other legal formality to be complied with..??
Replies (3)
Nothing is required till the threshold is reached.
If You want claim refund then Registration Mandatory irrespective of Threshold limit...
Yes , below threshold limit no need to take registration but it's only in case of services , if goods are being supplied interstate the registration is compulsory irrespective of turnover


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