How Do Service Exporters Get GST Registration?
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
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Short answer
Service exporters get GST registration by filing Form GST REG-01 on the GST portal for the State they supply from. GST registration is required once aggregate turnover crosses Rs 20 lakh, or Rs 10 lakh in some special category States. Export turnover counts towards that limit. A registration is also needed to export under an LUT.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Individuals, firms and companies in India that supply services to clients outside India | CGST Act sections 22 to 25, IGST Act sections 7 and 16, CGST Rules 8 to 10A | Apply within 30 days of becoming liable to register | Rs 10,000 or the tax evaded, whichever is higher, under CGST Act section 122(1)(xi) | 8 Oct 2026 |
What is GST registration for service exporters?
GST registration for service exporters is the process of getting a GST Identification Number (GSTIN) for a business that supplies services abroad. Exports of services are zero-rated under section 16 of the IGST Act, so the registration mainly lets you invoice without tax under an LUT and claim back input tax credit.
- Threshold: A supplier must register in the State it supplies from once aggregate turnover in a financial year exceeds Rs 20 lakh, or Rs 10 lakh in special category States (CGST Act, section 22(1)).
- Exports count: Aggregate turnover includes exports of goods or services, computed on an all-India basis for the same PAN (CGST Act, section 2(6)).
- Inter-State rule: A supply where the supplier is in India and the place of supply is outside India is treated as an inter-State supply (IGST Act, section 7(5)(a)). Persons making any inter-State taxable supply are listed for compulsory registration (CGST Act, section 24(i)), unless a notification under section 23(2) exempts them.
- LUT link: Only a registered person can furnish a Letter of Undertaking in Form GST RFD-11 to export without paying IGST (CGST Rule 96A(1)).
- Voluntary: A person below the threshold may register voluntarily, and all provisions of the Act then apply to them (CGST Act, section 25(3)).
For how exports are taxed once you are registered, see GST on export of services and what is zero-rated supply. Freelancers can also read do freelancers need GST registration for export of services.
Which service exporters need GST registration?
Service exporters whose aggregate turnover crosses the section 22 threshold need GST registration, and so does anyone who wants to export under an LUT or claim an export refund. Exporters below the threshold should check whether a current exemption notification covers their inter-State supplies before deciding not to register.
| Exporter situation | Registration needed | Why | Best for |
|---|---|---|---|
| Aggregate turnover above Rs 20 lakh in a financial year | Yes | Turnover crosses the limit in section 22(1), and export turnover is included in aggregate turnover | Growing agencies, consultancies and IT service firms |
| Supplying from a special category State, turnover above Rs 10 lakh | Yes | The first proviso to section 22(1) sets a Rs 10 lakh limit, which the Government may raise up to Rs 20 lakh at the State's request | Exporters based in States listed in the section 22 Explanation |
| Turnover below the threshold, wants to export under LUT | Yes, voluntary registration | The LUT in Rule 96A is available only to a registered person | Small exporters with clients who ask for a GSTIN |
| Turnover below the threshold, wants input tax credit refunds | Yes, voluntary registration | The refund of unutilised credit on zero-rated supplies is given to a registered person (IGST Act, section 16(3)) | Exporters with large GST-bearing costs such as software or rent |
| Turnover below the threshold, no LUT or refund needed | Depends on exemption | Section 24(i) covers inter-State taxable supplies, and section 23(2) lets the Government exempt categories of persons by notification | Solo freelancers checking the current Integrated Tax notifications or asking a GST practitioner |
How do you apply for GST registration as a service exporter?
You apply for GST registration as a service exporter by filing Form GST REG-01 in two parts on the GST portal: Part A with PAN, mobile and email, and Part B with business details and documents. The steps below follow the GST portal manual for normal taxpayers and CGST Rule 8.
- Go to www.gst.gov.in and select Services, Registration, New Registration.
- In Part A, choose Taxpayer, select the State and district you supply from, and enter the legal name as in PAN, the PAN, and the email and mobile number of the primary authorised signatory.
- Verify the two OTPs sent to the mobile number and email. The portal generates a 15-digit Temporary Reference Number (TRN), valid for 15 days.
- Log in with the TRN and open Part B. Fill the Business Details tab, including the date of commencement and the date on which liability to register arose, or choose voluntary registration as the reason.
- Add promoter or partner details and the authorised signatory, with photographs.
- Enter the principal place of business, select the nature of possession of premises and upload the proof of address.
- In the Goods and Services tab, add up to five Service Classification Codes for the services you export.
- Opt for Aadhaar authentication, then sign and submit with DSC, e-signature or EVC. Companies and LLPs must sign with DSC.
- Complete Aadhaar authentication through the link sent by email and SMS, or visit a GST Suvidha Kendra if biometric verification is required. The Application Reference Number (ARN) is generated after this.
- Track the ARN under Services, Registration, Track Application Status, and answer any query in Form GST REG-03 within seven working days.
How long does GST registration take for a service exporter?
The proper officer should approve a complete application within seven working days of submission (CGST Rule 9(1)). The limit is 30 days where Aadhaar authentication is not done or fails, or where physical verification of the place of business is ordered.
- If the officer takes no action within these periods, the application is deemed approved under Rule 9(5).
- The certificate is issued in Form GST REG-06 and shows the principal and additional places of business (CGST Rule 10(1)).
- Registration takes effect from the date liability arose if you apply within 30 days, and from the date of grant if you apply later (CGST Rule 10(2) and (3)).
What is the Rule 14A option in the GST registration form?
Rule 14A is an option in Part B of Form GST REG-01 for applicants whose output tax liability is Rs 2.5 lakh or less per month, according to the GST portal manual. Choosing it makes Aadhaar authentication mandatory. Rule 10(1) was amended from 1 November 2025 to refer to approvals under Rule 14A (CGST Rule 10).
- A taxpayer who opted in can later file an application for withdrawal from Rule 14A in Form REG-32 (GST portal FAQ).
- Exporters under an LUT usually have little or no output tax on exports, so check the full conditions before opting in.
What should a service exporter do after the GSTIN is granted?
After the GSTIN is granted, add a bank account on the portal within 30 days or before filing the first Form GSTR-1, whichever is earlier (CGST Rule 10A). Then file an LUT before invoicing exports without IGST.
- File the LUT in Form GST RFD-11 for the financial year: see how to file an LUT on the GST portal.
- Report export invoices in GSTR-1 and claim credit refunds as explained in GST refund on export of services.
What documents and place of business proof are needed for GST registration as a service exporter?
GST registration as a service exporter needs a PAN, Aadhaar for authentication, photographs, proof of constitution where relevant, and proof of the principal place of business. The principal place of business must be in the State where you apply, and the proof depends on whether the premises are owned, rented or used with consent (GST portal manual).
| Document | What the portal accepts | Best for |
|---|---|---|
| PAN | PAN of the business, or the personal PAN of a proprietor; a PAN is required for registration (CGST Act, section 25(6)) | Every applicant |
| Own premises | Latest property tax receipt, municipal khata copy or electricity bill | Freelancers working from a home they own |
| Rented or leased premises | Valid rent or lease agreement plus a property tax receipt, municipal khata copy or electricity bill of the owner | Exporters working from a rented flat or office |
| Premises used with consent | Consent letter plus a municipal khata copy or electricity bill of the person giving consent | Freelancers working from a family member's home |
| Co-working space | Select Shared as nature of possession unless you hold a valid registered sub-let agreement (GST portal FAQ) | Consultants using shared desks |
| Photographs | Photograph of each promoter or partner and the authorised signatory, PDF or JPEG up to 100 KB | Every applicant |
| Aadhaar | Aadhaar authentication of the proprietor, or of one partner or director, and the primary authorised signatory, depending on constitution | Applicants who want the shorter seven working day timeline |
What happens if a service exporter does not register for GST when required?
A service exporter who is liable to register but does not can face a penalty of Rs 10,000 or the tax evaded, whichever is higher (CGST Act, section 122(1)(xi)). The exporter also cannot use the LUT or export refund route.
- Late effect: An application filed more than 30 days after liability arose takes effect only from the date of grant (CGST Rule 10(3)).
- No LUT: Without a registration, Rule 96A's LUT option is not available, because it applies to a registered person.
- No refund: Input tax credit refunds on zero-rated supplies under section 16(3) of the IGST Act are given to registered persons.
- False details: Furnishing false information in registration particulars is a separate offence under section 122(1)(xii).
If you crossed the threshold without registering, apply in Form GST REG-01 at once, record the actual date liability arose in Business Details, and take advice from a GST practitioner on the tax position for the gap period.
How is aggregate turnover calculated for the GST registration threshold?
Aggregate turnover for the GST registration threshold adds taxable supplies, exempt supplies, exports and inter-State supplies of all businesses under the same PAN across India, excluding GST itself (CGST Act, section 2(6)). Say a developer in Pune (hypothetical) earns Rs 16 lakh from foreign clients and Rs 6 lakh from Indian clients in a financial year. Aggregate turnover is Rs 16 lakh plus Rs 6 lakh, which is Rs 22 lakh. This exceeds the Rs 20 lakh limit, so registration is due within 30 days of crossing it.
| Supplier location | Threshold in a financial year | Source | Best for |
|---|---|---|---|
| Most States and Union territories | Rs 20 lakh | Section 22(1) | Service exporters in most of India |
| Special category States | Rs 10 lakh, which may be raised up to Rs 20 lakh by notification | First and second provisos to section 22(1) | Exporters based in special category States |
| Suppliers exclusively of goods | May be raised up to Rs 40 lakh by notification at a State's request | Third proviso to section 22(1) | Not relevant to service exporters |
| Any supplier choosing to register | No minimum | Section 25(3) | Exporters who want an LUT or refunds below the threshold |
What are common mistakes in GST registration for service exporters?
- Leaving out exports: Exporters sometimes count only domestic sales. Exports are part of aggregate turnover under section 2(6).
- Wrong State: Registration is State-specific. The principal place of business must be in the State selected in Part A, which cannot be changed later (GST portal FAQ).
- Weak address proof: A rent agreement alone is not enough. The portal asks for an ownership document of the owner as well.
- Expired TRN: A TRN lapses 15 days after it is generated, and Part A must then be filled again.
- Composition option: Choosing the composition levy does not suit exporters, because sections 10(2)(c) and 10(2A)(b) exclude persons making inter-State outward supplies (CGST Act, section 10).
- Late amendments: A change in registration details, such as a new address, must be filed in Form GST REG-14 within 15 days of the change (CGST Rule 19).
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- Central Goods and Services Tax Act, 2017: Section 22 (Persons liable for registration), Sub-section (1) and provisos; Explanation (iii) on special category States (checked 8 Oct 2026)
- Central Goods and Services Tax Act, 2017: Section 23 (Persons not liable for registration), Sub-section (2) (checked 8 Oct 2026)
- Central Goods and Services Tax Act, 2017: Section 24 (Compulsory registration in certain cases), Clause (i) (checked 8 Oct 2026)
- Central Goods and Services Tax Act, 2017: Section 25 (Procedure for registration), Sub-sections (1), (2), (3) and (6) (checked 8 Oct 2026)
- Central Goods and Services Tax Act, 2017: Section 2 (Definitions), Clause (6) aggregate turnover; clauses (85) and (89) place of business and principal place of business (checked 8 Oct 2026)
- Central Goods and Services Tax Act, 2017: Section 10 (Composition levy), Sub-sections (2)(c) and (2A)(b) (checked 8 Oct 2026)
- Central Goods and Services Tax Act, 2017: Section 122 (Penalty for certain offences), Sub-section (1), clauses (xi) and (xii) (checked 8 Oct 2026)
- Integrated Goods and Services Tax Act, 2017: Section 7 (Inter-State supply), Sub-section (5)(a) (checked 8 Oct 2026)
- Integrated Goods and Services Tax Act, 2017: Section 16 (Zero rated supply), Sub-sections (1) and (3) (checked 8 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 8 (Application for registration), Sub-rules (1) to (4A) (checked 8 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 9 (Verification of the application and approval), Sub-rules (1), (2) and (5) (checked 8 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 10 (Issue of registration certificate), Sub-rules (1) to (3); footnote 2 on Notification No. 18/2025-CT (checked 8 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 10A (Furnishing of bank account details) (checked 8 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 19 (Amendment of registration), Sub-rule (1) (checked 8 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 96A (Export of goods or services under bond or Letter of Undertaking), Sub-rule (1) (checked 8 Oct 2026)
- GST portal user manual: Apply for Registration (Normal Taxpayer), Parts A and B; Principal Place of Business, Goods and Services, Aadhaar Authentication and Verification tabs; Rule 14A option (checked 8 Oct 2026)
- GST portal FAQs: Principal Place of Business, Questions 1 and 4 (checked 8 Oct 2026)
- GST portal FAQs: Landing Page (New Registration), Questions 2, 3, 14, 19 and 21 (checked 8 Oct 2026)
- GST portal FAQs: General (Registration), Questions 9 to 13 (checked 8 Oct 2026)
- GST portal FAQs: Application for Withdrawal from Rule 14A, Questions 1 and 5 (checked 8 Oct 2026)
Frequently asked questions
Does an IEC code replace GST registration for service exporters?
No, an IEC code does not replace GST registration. The IEC is issued by DGFT for foreign trade, while GST registration under the CGST Act gives a GSTIN for tax purposes. A service exporter may need one, both or neither depending on turnover and activity. See how to apply for an IEC code for that process.
Can a freelancer use a home address as the principal place of business for GST registration?
Yes, a home address can be the principal place of business for GST registration if you upload matching proof. For an owned home, a property tax receipt, khata copy or electricity bill works. For a rented home, add the rent agreement. For a family member's home, upload a consent letter with their ownership proof.
Does a service exporter with offices in two States need two GSTINs?
Yes, a service exporter needs a separate GSTIN in each State where it is liable to register, as section 25(1) requires registration in every such State. Several places of business in the same State can sit under one GSTIN as additional places of business, or take separate registrations.
What is the TRN in GST registration and how long is it valid?
The TRN, or Temporary Reference Number, is a 15-digit number generated after Part A of Form GST REG-01 and both OTPs are verified. The TRN is valid for 15 days from creation, however often you log in. If it lapses, you fill Part A again to get a new TRN.
Is biometric Aadhaar authentication mandatory for every GST registration applicant?
No, biometric Aadhaar authentication is not mandatory for every GST registration applicant. The GST portal says it applies to normal taxpayers selected on risk parameters, who must visit a GST Suvidha Kendra. If verification is not completed within 15 days of submitting Part B, no ARN is generated (GST portal FAQ).
Which code goes in the Goods and Services tab of Form GST REG-01 for exported services?
For exported services, the Goods and Services tab of Form GST REG-01 takes Service Classification Codes, not HSN codes for goods. You can search by code or by a description of the service. Up to five services can be added, so list the top five services your business supplies.
Can bank account details be skipped in Form GST REG-01?
Yes, bank account details are optional in Form GST REG-01 and are added after registration. Under Rule 10A, a registered person must add bank account details within 30 days of grant of registration or before filing the first GSTR-1, whichever is earlier. The portal prompts a non-core amendment to add the account at first login.