GST Registration for Export of Services — Apply Today @ ₹999

Yes. The standard method is to file a Letter of Undertaking (LUT) on the GST portal before raising your first export invoice. Under LUT, you do not charge IGST on your invoice — it reads "Supply meant for export under LUT [reference number]." You can then claim a refund of the GST you paid on business inputs (rent, software, internet, professional services) by filing Form RFD-01.

Standard documents include: PAN card and Aadhaar card of the applicant or business owner, a recent photograph, bank account details with a cancelled cheque or bank statement, business address proof (electricity bill plus rent agreement for rented premises, or ownership proof for own premises), and constitution proof — Certificate of Incorporation + MOA for companies, a Partnership Deed for partnership firms, or an LLP Agreement for LLPs. Sole proprietors require only personal KYC documents.

With all documents in order, GST registration is typically approved within 2–10 working days. The GST officer may raise a query if documents are incomplete — this adds 7–14 days. SetupFiling.in prepares and submits your complete application within 24 hours of receiving your documents, minimising delays. Most clients receive their GSTIN within 3–7 working days.

IGST (Integrated Goods and Services Tax) applies to interstate and cross-border transactions. For export of services, IGST is technically applicable but exports are classified as zero-rated supplies — meaning the effective rate is 0%. Under LUT, you don't charge IGST at all. If you export with payment of IGST (the less common method), you charge 18% and claim a full refund after payment receipt. Most exporters use the LUT method to protect working capital.

A Foreign Inward Remittance Certificate (FIRC) or e-FIRC is issued by your bank confirming receipt of a foreign currency payment against a specific export invoice. It is required when filing Form RFD-01 (GST refund application) to prove that foreign exchange has been received. Without FIRC/e-FIRC, your refund application will be incomplete and may be rejected. Request e-FIRC from your bank within 24–48 hours of each foreign payment.

Yes. All GST-registered persons — including those who only export services — must file GST returns regularly. You must file GSTR-1 and GSTR-3B monthly, and GSTR-9 (annual return) by December 31 of the following financial year. Export invoices must be reported in GSTR-1 under Table 6A. Failure to file attracts late fees of ₹50/day and can block your ITC refund claims.

Yes — and it is strongly advisable. Freelancers providing services to overseas clients via Upwork, Toptal, direct contracts, or agencies can register for GST and treat their income as export of services. Once registered, they can claim refunds of the 18% GST paid on software subscriptions, co-working memberships, internet, and professional tools — which can be a meaningful annual saving. Voluntary registration is allowed and beneficial even below the ₹20 lakh threshold.

Zero-rated supply: GST rate is 0% and the exporter can still claim ITC on inputs — export of services falls in this category. Exempt supply: No GST applies, but the supplier cannot claim ITC on related inputs. This is a critical distinction: misclassifying your export as exempt supply means losing all ITC refund rights. Always ensure your export invoices are classified as zero-rated supply, not exempt supply.

Exporting services without GST registration when your turnover exceeds the threshold is a violation of the CGST Act. Consequences include: inability to claim ITC refunds (a significant financial loss), requirement to pay GST retrospectively with 18% interest, penalty of 10% of the tax amount (minimum ₹10,000), and possible prosecution in serious cases. Additionally, banking documentation for foreign exchange repatriation becomes more complex without a GSTIN. Register today to avoid these risks.