TaxTMI 
TaxTMI 
Can any one guide on requirement of GST registration for a person who is exporter of services with the turnover of below 20 lakhs
compulsory registration for exporteres
05 Oct 2017 
6 Replies 
2751 Views Asked by
Inter state supply registration mandatory for exporters; GSTIN required to claim input tax credit or refunds.
Export of services is treated as an inter State supply, making GST registration mandatory irrespective of turnover; exports are zero rated and exporters can claim input tax credit and refunds. Conversely, persons supplying only goods or services not liable to tax or exempt may not require GST registration and may use PAN for shipping documentation, but GSTIN is required to avail ITC or refund. (AI Summary)
Export of services is treated as an inter State supply, making GST registration mandatory irrespective of turnover; exports are zero rated and exporters can claim input tax credit and refunds. Conversely, persons supplying only goods or services not liable to tax or exempt may not require GST registration and may use PAN for shipping documentation, but GSTIN is required to avail ITC or refund. (AI Summary)