Forum GST Can a Service Exporter under …

Can a Service Exporter under LUT Opt for Quarterly GST Filing?
S A R
watch_later 03/03/26

I am an IT freelancer registered under GST in Tamil Nadu.

• I export IT services only (no goods)
• I file LUT every year
• I raise one export invoice per month
• My GST liability is NIL (zero-rated supply under LUT)
• Turnover is below ₹5 crore

Currently I am filing GSTR-1 and GSTR-3B monthly.

I am considering opting for the QRMP (Quarterly Return Monthly Payment) scheme to reduce compliance burden.

My doubts:

  1. Is a service exporter under LUT eligible for QRMP?

  2. If tax liability is NIL, do I still need to generate PMT-06 challan in the first two months of the quarter?

  3. Are there any practical issues in refund processing or compliance if I switch to quarterly filing?

  4. Is there any specific restriction applicable to service exporters?

Would appreciate clarification from professionals who handle export-of-service GST compliance.

Thank you.

1 Response | Latest response: 09/07/26 | Sort by Likes(thumb_up) Recent | GST Reply
Hannah
watch_later 09/07/26
thumb_up 0 thumb_down

Yes, a service exporter under LUT is generally eligible for the QRMP scheme as long as the turnover criteria are met and no other eligibility conditions are violated. If your GST liability is NIL, you typically wouldn't need to deposit tax through PMT-06 for those months. Many exporters use QRMP successfully, but it's still worth checking whether your filing frequency could affect your refund timeline, depending on how often you claim refunds. Just as 高解像度化 enhances image quality without changing the original content, QRMP can simplify compliance without changing your export benefits when managed correctly.

Reply
JOIN LARGEST DISCUSSION PLATFORM

Sign up to discuss taxation, accounting and finance topics with experts from all over India.

Join Discussion
add New Topic