Answer

1. F

   Facts

   Yes. A service provider must register once aggregate turnover in the year exceeds ₹20 lakh (₹10 lakh in special category States). The ₹40 lakh limit applies only to suppliers of goods.

2. P

   Provisions and law

   • Sec 22(1), CGST Act 2017Registration is required once aggregate turnover in a year exceeds ₹20 lakh (₹10 lakh in special category States); the limit is ₹40 lakh for suppliers of only goods in States that adopted it.
   • Sec 25(1), CGST Act 2017Apply for registration within 30 days of becoming liable, in every State or UT where liable.
3. A

   Analysis

   Your liability starts on the day your fees for the year cross ₹20 lakh, not at the year end. If you crossed ₹20 lakh on 10 January, you must apply by 9 February, and GST is payable on taxable supplies from the effective date of registration. Fees from foreign clients that qualify as export of services also count in aggregate turnover. Registering on time lets you issue proper tax invoices to clients, who can then claim credit.

4. C

   Conclusion

   1. 1Total your fees received or billed this year from all clients.
   2. 2Note the exact date the total crossed ₹20 lakh.
   3. 3Collect PAN, Aadhaar, address proof and bank details.
   4. 4File REG-01 within 30 days of that date.
   5. 5Start charging GST on invoices from the effective date shown on your certificate.

Waiting till March to register can mean paying GST out of your own pocket on fees already billed without tax.

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