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: 29/05/26 | Sort by Likes(thumb_up) Recent | GST Reply
William Long
watch_later 29/05/26
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@block blast LUT exporters can opt for QRMP if eligible (turnover ≤ ₹5 crore); PMT-06 is needed only if there is tax to pay (often NIL for you), and there are no specific restrictions for service exporters, but refunds and ITC reconciliation can become slightly slower/more coordination-heavy under quarterly filing.

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