Registration under GST for Export of Services

CA Pramod Kulkarni (14 Points)

11 August 2021  

Hello Friends, I have a query with respect to GST registration. A person located in India(Karnataka) is providing technical services to a company located in Australia and raising Invoice for his services month on month basis. His Total turnover is less than INR.20lakhs and he has not obtained GST registration. Australian company don't have any Branch office or any type of connection in India except the consultant services mentioned above. Now my query- whether the GST  Registration is mandatory for providing the (Export) services? or Can he take shelter under Notification No. 10/2017-Integrated Tax?