Thresholds, LUT, export of services, foreign clients, invoicing and GST registration.
Last updated 2026-06-12 · Covers FY 2025-26 and FY 2026-27
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Foreign clients do not automatically remove GST registration questions. Export turnover can still matter for threshold and compliance. The exact registration trigger depends on aggregate turnover, place of supply and nature of service.
Foreign clients do not automatically remove GST registration questions. Export turnover can still matter for threshold and compliance. The exact registration trigger depends on aggregate turnover, place of supply and nature of service.
Foreign clients do not automatically remove GST registration questions. Export turnover can still matter for threshold and compliance. The exact registration trigger depends on aggregate turnover, place of supply and nature of service.
Export of services is zero-rated only if the GST export conditions are met. With an LUT, eligible exporters can invoice without payment of IGST; without it, tax/payment-and-refund routes may apply. Place-of-supply and convertible foreign-exchange receipt are key.
Export of services is zero-rated only if the GST export conditions are met. With an LUT, eligible exporters can invoice without payment of IGST; without it, tax/payment-and-refund routes may apply. Place-of-supply and convertible foreign-exchange receipt are key.
Payment rails do not decide export status by themselves. Keep FIRC/e-BRC or bank evidence showing foreign inward remittance and link it to invoices. Intermediary platform deductions should be reconciled.
Export of services is zero-rated only if the GST export conditions are met. With an LUT, eligible exporters can invoice without payment of IGST; without it, tax/payment-and-refund routes may apply. Place-of-supply and convertible foreign-exchange receipt are key.
Export of services is zero-rated only if the GST export conditions are met. With an LUT, eligible exporters can invoice without payment of IGST; without it, tax/payment-and-refund routes may apply. Place-of-supply and convertible foreign-exchange receipt are key.
GST export invoices need proper GSTIN, LUT/export wording, place of supply and payment terms. Returns generally need outward-supply reporting even when tax is zero-rated. Match invoices, bank receipts and books.
Foreign clients do not automatically remove GST registration questions. Export turnover can still matter for threshold and compliance. The exact registration trigger depends on aggregate turnover, place of supply and nature of service.
Income tax presumptive schemes and GST are separate. 44ADA may decide income-tax profit, but GST registration, invoicing, LUT and returns follow GST law independently.
GST export invoices need proper GSTIN, LUT/export wording, place of supply and payment terms. Returns generally need outward-supply reporting even when tax is zero-rated. Match invoices, bank receipts and books.
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