I’m a freelance software professional with an annual turnover of more than 20 Lakhs. I file ITR-3 under Section 44ADA (Presumptive Tax Scheme for Professionals).
I came to know about the GST registration requirement if the annual turnover is above 20 Lakhs. However, I’m getting mixed answers about the same when it’s export of services and is 100% overseas foreign currency invoices, and thus confused.
My sales are 100% services (export of services, SAC: 998313, 998314), and I receive my payments in USD. I have FIRC from my bank.
An article by TaxAdda says,
All services are provided outside India (Export of Services) – In such a case, registration is not required regardless of the value of services provided.
Reference: GST on Freelancers - Everything you need to Know - TaxAdda (2a)
Another article by TaxGuru says,
100% Export Service Provider Need to Get GST Registered