<h1>Service providers under Rs. 1.5 crore can file GSTR-1 quarterly; exporters may use LUT/Bond to avoid GST.</h1> A service provider with a turnover below Rs. 1.5 crore is eligible to submit GSTR-1 quarterly. Service exporters meeting the conditions under section 2(6) of the IGST Act can export without paying GST if they use LUT or Bond. Registration is required in each state where a supply is made, regardless of business presence. Job workers need registration only if their turnover exceeds the threshold. Input Tax Credit (ITC) is not allowed for free samples. Refund of unutilized ITC is not permitted if exported goods are subject to export duty. GST applies to advances received for service supply.