Answer

1. F

   Facts

   Service providers making inter-state supplies, including exports, below the turnover threshold are exempt from registration under Notification 10/2017-IT. Without registration, no LUT is needed.

2. P

   Provisions and law

   • Sec 22, CGST Act 2017Registration required above the threshold
   • Notification 10/2017-Integrated TaxPersons making inter-state taxable supplies of services below the threshold need not register
3. A

   Analysis

   With aggregate turnover of ₹12 lakh, mainly exports of services, you need not register. Export turnover counts in aggregate turnover, so watch when you cross ₹20 lakh. Once registered, file the LUT and start zero-rated invoicing.

4. C

   Conclusion

   1. 1Track your aggregate turnover including exports.
   2. 2Stay unregistered while below the threshold, unless a client needs your GSTIN.
   3. 3Register within 30 days of crossing the limit.
   4. 4File LUT right after registration.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.