Legal structure for independent software developers in India
Vijay Thirugnanam
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How has this changed under GST?

Do independent professionals providing export of services need to get registered under GST mandatorily since export of services will come under the ambit of IGST. We do know that export of services will be zero or nil rated, and hence attract zero percent GST.

However, there is a lot of confusion if the individuals will need to get registered and file the 37 GST return per year or not. Also, IEC is a pre-requisite of getting registered under GST for export of services.

Can anyone advise.

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