compulsory registration for exporteres

[VEMULA CHANDRASEKHAR]

Can any one guide on requirement of GST registration for a person who is exporter of services with the turnover of below 20 lakhs

[KASTURI SETHI]

The element of inter-State sale is also involved. So no threshold exemption is available. However, export is zero rated and you can avail GST paid on inputs, input services etc. Registration is required.

[Ganeshan Kalyani]

Registration is required.

[Himansu Sekhar]

Exports are treated as interstate supply. On such a situation regn. Is mandatory

[DR.MARIAPPAN GOVINDARAJAN]

Since export is treated as inter-State supply it is mandatorily required to register irrespective of turnover.

[VEMULA CHANDRASEKHAR]

THANK YOU ALL FOR YOUR HELP

[Kishan Barai]

Is GST registration mandatory for Export Import Business?

NO,

Exports are classified as Zero rated supply under GST Law

There is ambiguity regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in unnecessary delay in the clearance of the goods.

Persons engaged only in the supply of goods (import and export) that is not liable to tax or is exempt from tax under the CGST or IGST Acts are not required to get registration. Further, Government may on the recommendation of the Council specify the class of person who need not get GSTIN [sub-section (2) of the section 23 refers]. In such cases PAN (which is allowed as IEC by DGFT) of the importer and exporter would satisfy conditions for shipment.

Importers, Exporters and Customs Brokers may be guided to quote authorized PAN in the bills of entry or shipping bills for such clearances. Jurisdictional Commissioners of Customs may ensure that there is no stoppage of import and export consignments wherever GSTIN is not required.

But to avail ITC or Refund of GST on exports then one must have GSTN code, one can apply for free via gst.gov.in

AI Summary

GST Registration Mandatory for Service Exporters, Regardless of Turnover, to Claim Input Tax Credits and Refunds An individual inquired about the necessity of GST registration for exporters of services with a turnover below 20 lakhs. Multiple responses clarified that GST registration is mandatory for exporters, as exports are considered inter-State supplies, which do not benefit from the threshold exemption. Despite exports being zero-rated, registration is necessary to claim input tax credits. One respondent noted that while GST registration is generally required, there is some ambiguity regarding the necessity for importers and exporters, suggesting that a PAN may suffice in some cases, though GST registration is needed to claim refunds or input tax credits.