Incorporation, GST and export-of-services considerations

Software and SaaS businesses often serve international clients, which brings LUT filing and export-of-services GST treatment into the picture.

Key requirements

• Private Limited Company incorporation (Registration) — The preferred structure for SaaS businesses seeking investment or ESOP flexibility.
• GST registration + LUT filing (Registration) — LUT lets you invoice international clients without charging GST, avoiding a refund-claim cycle.
• Export of services classification (Compliance) — Confirming your revenue qualifies as an export of services under GST is essential for LUT treatment.
• STPI/SEZ benefits (if applicable) (Compliance) — Optional registrations that can reduce duty costs for qualifying export-focused units.