Do I need a GST registration as a freelancer working online, earning <20lpa from American client?

Yes, you have to take GST registration.

There is no need to charge GST on such invoices.

Dear Sir,

Hope you are doing well !!

The above services will be treated as export of services. You will have to take a GST registration for export of services.

Exports are considered as inter state supplies in the new GST regime. Accordingly, Exports are done by the following two methods:

a.Export of goods/services with payment of GST-IGST is applicable on Export of goods/services and input tax on various purchases could be set off against the output tax and the balance could be claimed as refund from tax authorities.

b.Export of goods/services without payment of GST-This is popularly called zero rated  .Application has to be made to the assistant commissioner of GST in form GST RFD-11 and LUT/bond has to be furnished for claiming zero rated exports. Commissioner after scrutiny of application gives his acceptance in writing and the LUT is valid for one year from the date of acceptance.the tax payer can make zero rated exports during the said one year period. the input tax on all purchases could be claimed as refund from tax authorities in case of zero rated supplies.

-You can supply these services under LUT and no GST would be charged on your supplies.

It is advisable to take a phone consultation for detailed discussion.

Hello,

You would be required to register under GST. 

If your services qualify as Export of Servies under GST, you would have two options, First to supply services without payment IGST by pre-applying for LUT or make supplies with payment of IGST and later on claiming the refund.

You will have to issue an invoice or bill of supply to the clients.

I hope that this answer satisfies your requirements. For further understanding, you can contact us directly at or take a phone consultation.

Regards,

CA Hunny Badlani

Yes, GST return filing & other compliance would be required. Regarding returns, you will have to file GSTR-3B, GSTR-1, and GSTR-9/9C(Annually).

if your service satisfies conditions of export of services, :

1. You have to take registration under GST. Export of services are zero rated.  But for export of services you need to take LUT,

2. GST need not be paid and the corresponding eligible credit maybe availed/alternately go for refund. 

GST return has to be filed by every registered person under GST irrespective of business/ turnover/receipts or profitability in a month. Hence, even if there were no invoices issued during a month, the taxpayer must log in to the GST Portal and submit a NIL return.

If NIL return is not filed, a penalty of Rs.100 per day is applicable until the filing is complete.

We may assist you in GST filings and entire procedure.

Yes

Hi

You need to register under GST if your gross receipts exceed Rs 20 lacs annually.

No, you need not charge GST to the clients.

You can export services without payment of taxes under LUT.

If registered, you need to file GSTR 3B monthly and GSTR 1 quarterly.

We may assist you with registration, filings and other compliances.

No need to register under GST if receipt is below 20 lakh p.a.

You can read more here: https://www.taxontips.com/2019/09/05/gst-registration-for-freelancers-in-india/

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you.

Hello Sir,

You need to register under GST once you cross the threshold limit of Rs. 20 Lakhs.

If your services are export-oriented and you receive foreign currency as consideration for the same, you can supply these services under LUT and no GST would be charged on your supplies/invoices.

Hi,

Since it is Inter state supply, GST registration is mandatory.
You can send invoice to client over email. Further, as it is an export of service(assuming you are receiving money in convertible foreign exchange) you can not charge GST on invoice and recover it from client.

But since the law says " Export the goods and services and not the taxes", hence you can claim the services to be exempt under GST. To do so, you would need LUT from GST department. This can be applied online o the GST portal for which you will get the access post GST registration.

Yes, return filing( even if it is NIL rated service or exempt service), you must file the return. Following returns are applicable:

- GSTR 3B - to be filed on monthly basis

- GSTR-1 : to be filed quarterly in case turnover does not exceed 1.5 crores. Once it exceeds the specified limit, return needs to be filed on monthly basis.

Thanks

Damini