I've been on this, got to listen the conf call on tax, so have few things to share. Some points .. ( with IANAL disclaimer ) 0. incometax has very good java based forms, on which you can play around and file from https://www.incometaxindiaefiling.gov.in/downloads/incomeTaxReturnUtilities?lang=eng 1. on services, the GST limit seems to be 20 lakh (https://www.moneylife.in/article/9-facts-you-must-know-about-the-new-gst-limit-of-rs40-lakh/56112.html) 2. you can claim house rent 5K per annum, under section 80GG https://cleartax.in/s/claim-deduction-under-section-80gg-for-rent-paid/ 3. reg. foreign money coming in Rs vs $$, i've read a that there is a circular around feb 2019, which has made $->Re conversion at source allowed, but i counldn't find it. And now for my question: --> can i just file my return as salary (paying max allowed tax !! ) , and be free from all headaches ?

Hey @powerful-state-7137! Thanks for the links. Very helpful. To answer your query (ofcourse IANAL): 1. You can pay how much ever tax you need, but you also need to file returns. The max slab ofcourse is 30% if you do not want to show any deductions. This would be the same as any salaried person except your ITR form would be that for a consultant / self employed person and not a salaried person. (There is also a surcharge of 10% for 50L income and 15% over 1Cr) 2. You would need to pay advance tax 4 times a year. 3. If your clients are Indian, you will have to charge them GST and file that separately. (if your income > INR 20L) 4. Unfortunately, this is not trivial — so you would definitely need a CA to do this for you 🤷

of course , i meant file return as salary ... advance tax ( or penalty ) goes along with them my money is contract fro a single company from US , and they just send at end of month without invoice .. ( and i think if 90% of (consultant income is from a single company, there is some declaration to be filed as well .

It looks like you can not show your income as salary as the source of income is outside India. The ITR should be filled under the Income from business and Profession section. Also, GST number is mandatory irrespective of 20 lakh limit. There are a number of mixed advises on the internet about it. I have confirmed from 2-3 CAs mainly dealing with exports and confirmed that GST is required even for Rs. 1 supply. So, legally GST registration is required. Export of software services comes under 0% and not NIL rated. At the end of the year, it is only GST compliance and no tax to the government. One CA suggest this is not a big issue as long as turnover is below 20 lakhs and if GST department asks to take GST number then register for GST. And in the meantime fulfil the requirements for exports. But it seems better to do GST compliance as tax is 0%. Letter of Undertaking (LUT) is also required after taking GST number. I am avoiding to take GST number from some months but will take it soon.

Doesn't section 23 helps in avoid GST registration ? https://www.gstindiahelp.com/section-23-gst/

Doesn't section 23 helps in avoid GST registration ?

I also asked the same question to the CA. And he said export of software services do not come under it.

Gst act doesn't exempt you but a separate notification does, so long as total reciepts are less than 20L. You can file as salary, just not in the usual way. Salary from foriegn companies can be reported separately, along with any taxes the company paid there, to avoid dual taxation. Talk to a CA.

Any links for the notification? Sounds interesting.