The relevant GST law in respect of your issue can be analyzed as under:
1. As per GST provisions, supplying service is taxable event. However, if the services fall in the category of export services, then they are exempt from levy of GST. Since the money is coming from Singapore, it can be assumed that you are billing to the address of Google at Singapore. You facts should get covered by the judgment of Hon. Bombay High Court in case of Vodafone Idea Limited (WP No.3221 of 2021 dt.4.7.2022)(BHC). In this case, it is held that when the bill is on foreign address of the party the services are considered to be provided to such foreign entity and therefore export of service. Therefore, your reliance on tax guru article will be correct.
However so far as registration is considered the same is required to be obtained on exceeding 20 lakhs turnover, irrespective of the fact that such turnover is export turnover. There is no exemption from registration. This situation is arising due to section 22(1), which requires compulsory registration on exceeding 20 lakhs turnover. The said section is reproduced below.
“ Section 22. Persons liable for registration.-
(1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees:
1[Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified:]
2[Provided also that the Government may, at the request of a State and on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified:
Explanation.-For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.]”
It can be seen that if the aggregate turnover exceeds 20 lakhs, registration is required to be taken.
The definition of ‘aggregate turnover’ in section 2(6) is as under:
“(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;”
It can be seen that export of services is also part of aggregate turnover and hence, if due to export of services there is turnover exceeding 20 lakhs, the registration is required to be obtained.
Accordingly, you may plan your activity.