TaxTMI 
TaxTMI 
compulsory registration for exporteres
X X X X Extracts X X X X
X X X X Extracts X X X X
....ompulsory registration for exporteres<br> Query (Issue) Started By: - VEMULA CHANDRASEKHAR Dated:- 5-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Can any one guide on requirement of GST registration for a person who is exporter of services with the turnover of below 20 lakhs Reply By KASTURI SETHI: The Reply: The element of inter-State sale is also....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... involved. So no threshold exemption is available. However, export is zero rated and you can avail GST paid on inputs, input services etc. Registration is required. Reply By Ganeshan Kalyani: The Reply: Registration is required. Reply By Himansu Sekhar: The Reply: Exports are treated as interstate supply. On such a situation regn. Is mandatory Reply By MARIAPPAN GOVINDARAJAN: The Reply: Si....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nce export is treated as inter-State supply it is mandatorily required to register irrespective of turnover. Reply By VEMULA CHANDRASEKHAR: The Reply: THANK YOU ALL FOR YOUR HELP Reply By Kishan Barai: The Reply: Is GST registration mandatory for Export Import Business? NO, Exports are classified as Zero rated supply under GST Law There is ambiguity regarding requirement of GSTIN for import....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ers and exporters at the time of import and export of the goods. This is resulting in unnecessary delay in the clearance of the goods. Persons engaged only in the supply of goods (import and export) that is not liable to tax or is exempt from tax under the CGST or IGST Acts are not required to get registration. Further, Government may on the recommendation of the Council specify the class of pers....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on who need not get GSTIN [sub-section (2) of the section 23 refers]. In such cases PAN (which is allowed as IEC by DGFT) of the importer and exporter would satisfy conditions for shipment. Importers, Exporters and Customs Brokers may be guided to quote authorized PAN in the bills of entry or shipping bills for such clearances. Jurisdictional Commissioners of Customs may ensure that there is no s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....toppage of import and export consignments wherever GSTIN is not required. But to avail ITC or Refund of GST on exports then one must have GSTN code, one can apply for free via gst.gov.in<br> Discussion Forum - Knowledge Sharing ....