HI,
Please refer to the replies below:
- An individual can apply for GST registration.
- Since you are from service industry, the threshold for GST registration is not 40Lakhs. For you it will be 20Lakhs.
- To claim that your services qualify for export and you are exempt from paying GST, you need to ensure that you are able to get FIRC from your bank for all the payments. Without FIRC in place, your services will always be under exposure of getting challenged and Tax man would not qualify them as export leading you into vicious circle of GST payments on the sales. I ma highlighting this point because when you receive funds through transferwise, the bank does not get Foreign convertible currency and hence they deny from issuing FIRC. So please look into this once.
Thanks & Regards,
Damini