https://www.taxtmi.com/forum/issue?id=113383 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. en-us Tue, 06 Feb 2018 14:59:34 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113383 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. Discussion-Forum GST Tue, 06 Feb 2018 14:59:34 +0530 https://www.taxtmi.com/forum/issue?id=113383