ITR
GST registration for freelancers exporting services
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Facts
GST registration is required once aggregate turnover crosses ₹20 lakh in a year (₹10 lakh in special category states). Export receipts count in aggregate turnover, even though exports are zero-rated.
Provisions and law
- Sec 22, CGST Act 2017GST registration is needed once aggregate turnover crosses ₹20 lakh (₹10 lakh in special category states); exports count in aggregate turnover
- Sec 16, IGST Act 2017Export of services is a zero-rated supply; it can be made under LUT without paying IGST
Analysis
Example: a freelancer earning the equivalent of ₹28 lakh from foreign clients must register. Being zero-rated means no tax is payable if exports are made under LUT, but returns still have to be filed. Below ₹20 lakh, registration is optional but may help with input tax credit refunds.
Conclusion
- Track your aggregate turnover each month
- Register on the GST portal when it crosses ₹20 lakh
- File an LUT to export without paying IGST
- File GST returns showing export supplies
A Savvy can do this for you
Freelancer return with foreign clients, Sec 44ADA
₹2,999
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