A virtual assistant business sells dependable admin help, such as inbox and calendar management, bookkeeping, customer support and research, to busy founders and small firms, often abroad, for a monthly retainer. You can start as a sole proprietor with a PAN and a bank account; nothing else is mandatory. GST registration is not forced below Rs 20 lakh of turnover even with foreign clients, and once you register, file a Letter of Undertaking each year so your export invoices carry no GST; from 1 October 2026 service exporters also file a monthly export declaration through their bank. Pick a niche (real estate agents, coaches, e-commerce sellers), sell a fixed package of tasks rather than an hourly rate, and find the first clients through your network and LinkedIn before global freelance marketplaces, where you compete with the world on price. What kills most VA businesses is depending on a single client, so add a second before the first one grows large.
A July 2026 guide for solo service sellers working for clients in India or abroad: nothing is mandatory beyond PAN and paying tax, GST is not forced below Rs 20 lakh even for foreign clients, and from 1 October 2026 a monthly export declaration through your bank replaces SOFTEX.
An October 2026 explainer of when a service counts as an export under GST, how the Letter of Undertaking lets you invoice foreign clients without GST, and how to reclaim input credit that piles up when your output carries no tax.
A tighter second read that makes the "register early" case concrete: it lists 12 scenarios that force registration regardless of turnover and states plainly that below-threshold businesses register voluntarily to unlock input tax credit and to look credible. It also names the documents you need (PAN, ID proof, digital signature) so you know what to gather before you start.
Jonathan Stark's short book for consultants and freelancers on pricing by value instead of by the hour: why hourly billing caps your income and punishes you for getting faster, and how to move to fixed project prices and retainers.
The GST portal's own FAQ on the Letter of Undertaking: who must furnish it before exporting goods or services without paying IGST, including services to a client outside India, and where to file it on the portal (Services > User Services > Furnish Letter of Undertaking).
