A) REGISTRATION UNDER GST
Export of services would be considered as inter-state supply under GST and since it is mandatory to
register in case of inter-sate supply, all the exports of services would be required to register under
GST.
A service will be considered export of services only if:
1) The supplier of services is located in INDIA
2) The recipient of services is located outside INDIA
3) The payment of service is received in convertible foreign exchange
4) The place of supply of service is outside INDIA
If the recipient who does not fall under any of the below mentioned conditions then the place of supply
of services is considered outside INDIA:
1) Location of supply given by the recipient of services is in INDIA
2) Credit / debit card or any other cards used for payment has been issued in INDIA
3) Billing address of recipient of services is in INDIA
4) IP address of the device used by the recipient of services is in INDIA
5) Country code of SIM is in INDIA
6) Location of fixed landline through which service is received by recipient is in INDIA
B) ACCOUNTING STRUCTURE AND PROCESS PREPAREDNESS
– Invoice Raising at 0% IGST
– Collating all invoices where you pay input GST
– Claiming of refunds in case of excess input GST