https://www.taxtmi.com/forum/issue?id=114050 Export of software services is treated as zero-rated supplies allowing export under LUT or payment of IGST with refund; the time of supply is the earliest of advance receipt, provision of services, or invoice issuance, so payment received before invoicing triggers tax liability in the period following that taxable event. GST registration is required within the prescribed time after becoming liable and invoices must be issued within the statutory period. Use of export proceeds for business purposes is permitted provided GST obligations are met and input tax credits or refunds are claimed per the refund mechanism. en-us Fri, 17 Aug 2018 00:26:15 +0530 Thu, 23 Jan 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114050 Export of software services is treated as zero-rated supplies allowing export under LUT or payment of IGST with refund; the time of supply is the earliest of advance receipt, provision of services, or invoice issuance, so payment received before invoicing triggers tax liability in the period following that taxable event. GST registration is required within the prescribed time after becoming liable and invoices must be issued within the statutory period. Use of export proceeds for business purposes is permitted provided GST obligations are met and input tax credits or refunds are claimed per the refund mechanism. Discussion-Forum GST Fri, 17 Aug 2018 00:26:15 +0530 https://www.taxtmi.com/forum/issue?id=114050