Can exporter of service avail Quarterly Return Scheme

[Shan S]

Can exporter of service file returns quarterly, or should they file monthly returns if there turnover is within the limits?

[Shilpi Jain]

The criteria for filing quarterly returns is same for all assessees whether exporter of services/goods or normal tax payer.

[KASTURI SETHI]

Dear Querist,

What do you mean by the wording, "within limits" ?  Do you mean threshold limit ? 

[Shilpi Jain]

The threshold limit is Rs. 5 crs in the preceding and current FY as per the relevant provisions under GST

AI Summary

Quarterly return eligibility applies uniformly to exporters of services under GST based on turnover threshold criteria. Eligibility for the quarterly returns scheme for exporters of services is identical to other assessees under GST: exporters must compare turnover in the relevant preceding and current financial years against the statutory threshold, noted by contributors as Rs. 5 crs, to determine whether they may opt to file returns quarterly rather than monthly.