GST registration for export of service

GST GST Registration
1

We are talking about freelancer who provides software development to international clients.

This is 2025 and it’s still confusing whether gst registration is required below 20 lakh turnover for this export of service.

Can anyone answer this with reference?

Thanks.

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2

Yes required, no need of confusion

3

Thanks for your response. But you haven’t reference any links. In fact on this forum many are saying that GST registration is not required below 20L

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4

Hello @love4u_now

As per Section 24 of the GST Act, GST registration is generally required for inter-state service providers. However, an exemption applies if your turnover is below ₹20 lakh (₹10 lakh for special category states), including export of services. So, if your turnover is less than ₹20 lakh, you are not required to obtain GST registration.

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5

Thanks @Swapnil_Agarwal for your response.

Can I get reference/link for your answer?

Also it would be highly beneficial if some senior CA from Quicko can answer this.

Thanks in advance.

6

GST registration is mandatory for export businesses in India. Unlike other business activities that have a turnover threshold for mandatory registration, export businesses must register for GST irrespective of their turnover

8

It means a software developer earning 1 lakh in one year then he had to register for GST? How so?

Even if that freelancer earn 5K then he need to register for GST? How and why?

Also you people have answered but still haven’t given any reference links.

I have opened this thread to clear my doubt and not to get confused.

So is GST registration MANDATORY for freelance earning below 20 lakh a year or not?

Thanks

11

Hello @love4u_now

If you are involved in supply of inter-state taxable supply of services (including export of services) and your turnover is less than Rs. 20 lakh then you are not required to register under GST because “export of service” is considered an “inter-state supply” (as per section 7 sub-section 5) and there is no requirement for registration under GST if your turnover is below the threshold limit(as per section 24). You can refer the below images (with blue box) for your reference.

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Screenshot 2025-06-05 180722
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12

GST registration is mandatory for businesses exporting services from India to claim refunds on input tax credit and comply with legal guidelines. It ensures seamless international transactions and tax benefits.

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Get GST registration hassle-free for export of services and unlock tax benefits and global opportunities. It ensures legal compliance, enables you to claim refunds, and builds trust with international clients. Simplify your export journey and grow your business with proper GST registration tailored to service exporters in India.