USA Company - US Citizen- Living India more than 3 years

[Prime Edge]

Hello,

I am USA Citizen. I have Tax return filing Firm in USA. Its LLC sole proprietorship. Its single member only company. I am the member. I run that company from India for USA Clients and Money goes to that company and later that money comes to member of that company. That means money will come back to me. I file the tax return in India and Report the income. Do I have to file GST as LUT? As far as I feel that since money is going to Company, I don't have to deal with GST.

Please assist on this query.

Thanks.

AI Summary

Export of services: zero rated supply still counts toward GST registration threshold, so registration may be required.
Services consisting of preparation of foreign tax returns supplied by a US based LLC operated from India are export of services and zero rated, but export receipts are included in aggregate turnover for GST threshold assessment. A company is a distinct person; its turnover must be assessed at the entity level and registration is required if aggregate turnover exceeds the statutory threshold. Converting membership or distributing profits to members does not remove the company's registration obligation.