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Freelancers working with overseas clients often assume that income received in US dollars, pounds or euros does not count towards their GST registration threshold. That assumption can be risky. Under the GST framework, aggregate turnover includes exports, subject to the statutory definition and exclusions.<\/p>\r\n\r\n

What is aggregate turnover?<\/h2>\r\nAggregate turnover is a defined term under the Central Goods and Services Tax Act, 2017. Broadly, it includes taxable supplies, exempt supplies, exports and inter-State supplies made by persons having the same PAN, calculated on an all-India basis, subject to the statutory exclusions.\r\n\r\nIt is therefore not necessarily the same as profit, taxable income under the Income Tax Act or the net amount received after platform charges.\r\n

Example for a freelancer<\/h2>\r\nImagine a freelance designer earns \u20b913 lakh from Indian clients and \u20b99 lakh from overseas clients during the same financial year. The designer should not automatically calculate turnover using only the \u20b913 lakh earned domestically.\r\n\r\nThe foreign-client services must be analysed under the GST framework, and qualifying export turnover generally forms part of aggregate turnover. The freelancer should then assess the registration threshold and any other applicable registration provisions.\r\n

Does foreign income automatically require GST registration?<\/h2>\r\nNo. The fact that overseas income counts towards aggregate turnover does not mean every freelancer must register immediately. The applicable threshold, the nature of the supplies, the state and any compulsory-registration provision must be considered.\r\n\r\nSimilarly, qualifying export services may be zero-rated, but zero-rating does not mean the turnover disappears from the registration calculation.\r\n

What should freelancers do?<\/h2>\r\nMaintain a turnover summary that separates domestic supplies, overseas supplies and other relevant categories. 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