Question: An IT freelancer who is earning more than 20 Lakh in gross receipts in India by providing Technical Services, exclusively to a foreign client located outside india, is he required to register for GST?
Now I am getting conflicting advices and hence trying to find right answer.
(1) Law says if your threshold of gross receipts is above 20 Lakh then GST registration is mandatory.
(2) But Law also says (Section 23 of GST act https://caknowledge.com/section-23-gst/), that if anyone exclusively provides export services for which GST is not chargeable then he does not have to register for GST.
Is it possible for you to throw some light on this?