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

Exporters Can File Quarterly GST Returns if Turnover is Below Rs. 5 Crores, Matching All Taxpayer Criteria. An exporter of services inquired whether they could file quarterly returns under the Goods and Services Tax (GST) if their turnover is within specific limits. A respondent clarified that the criteria for filing quarterly returns are the same for all taxpayers, including exporters of services or goods, and normal taxpayers. Another respondent questioned the meaning of 'within limits,' suggesting it might refer to the threshold limit. It was further clarified that the threshold limit for filing quarterly returns is Rs. 5 crores in the preceding and current financial year, as per GST provisions.