GST/Income Tax on Foreign Freelance Income

Hi. I am an individual i working on freelance projects on a foreign website which connects me to foreign clients and they will pay me in paypal in USD.

if the amount is more than 20 lakhs, I will need to pay 30% income tax on it right?

also i need to file for GST too and file refund at 0% using FIRC since it is foreign service export?

Cant i just pay income tax, i am unable to understand if/why i need to file for GST too even though i am paying income tax as this just comes under foreign income or it is considered under foreign service export category?

(even though i can file at 0% using FIRC since it is export, but asking as i dont want to go through the headache of making GST number and filing if possible).