@lockhrt999 it is indeed required for export of services. Yes i do web design for international clients. IEC can be deactivated, i recently reactivated paying rs200 fee. Things are very complicated bro. i know someone who got Good and service tax notice from previous system, 10years after/now. they are chasing, providing proof of payments of those exports. tax officer going to get some good money or already got. i don't know but yeah, this is the reality.