No Gst For Blogger

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What is GST? Is GST replaced Income Tax? Am I liable to pay GST? Why should I pay GST? Is Google AdSense publishers covered under GST regime? I am non selling goods to anyone and so why should I pay GST? I am providing costless services to my weblog/ website visitors, so why should I liable for GST? I am earning strange currency past selling advertisement home on my blog to persons exterior India. Is it compulsory to obtain GST registration?What is GST? Is GST replaced Income Tax? Am I liable to pay GST? Why should I pay GST?

Is Google AdSense publishers covered under GST authorities? I am not selling goods to anyone then why should I pay GST? I am providing free services to my blog/ website visitors, and so why should I liable for GST? I am earning strange currency past selling advert place on my web log to persons exterior Republic of India. Is it compulsory to obtain GST registration?

There are lots of such questions regarding GST asked by Showeblogin live visitors. I am here amongst yous to clear each too every doubt on GST for bloggers or Freelancers or website owners who earn income from AdSense, Affiliates Marketing, Referral programmes, selling of eBooks, serving paid contents as well as Direct Advertisements etc.

We shall talk over this theme in rattling unproblematic as well as concise manner to clear all your doubts nigh GST registration, GST tax rate as well as GST taxation payment in addition to penalization to live made past blogger and website owners inwards India.

Quick reply to Bloggers for GST

Here is quick answer for certain bloggers who take unlike origin of income viz. AdSense, YouTube, Affiliates, E-Book sells, referral income from Amazon or Flipkart as well as direct advertisements etc. However, detail analysis has also been done for each blogger categories inward the side by side heading “How GST touch on on Blogging income”.

AdSense Income:

If you lot earn exclusively from Google AdSense as publisher, so you lot are not required to pay GST.

YouTube Income:

If y’all have created YouTube Channel too monetizing your uploaded videos on YouTube, and so as well y’all ask non register for GST or pay whatever GST tax to Government.

AdSense and YouTube Income:

Those bloggers/publishers whose income root is AdSense too every bit YouTube, they are as well exempt from whatever GST rules too regulations. No need to pay GST for that blogger.

Affiliate Income:

If y’all have joined affiliate plan to earn commission on every buy through the affiliate links, you lot accept to register yourself for GST.

Selling Books:

If yous sell either e-Books or paperback, yous take to register for GST irrespective of the fact that yous are selling that books inward digital format or paperback 1.e. physical course.

Direct Advertisements:

If y’all receive income through directly advertizing, so also you lot accept to become GSTIN. That means you lot take to register for GST in example of selling advertising Space directly to advertisers.

How GST Impact on Blogging Income

Tax inward India:

In Republic of India, there are two type of taxes which should live paid by taxation payers to the Indian Government. The get-go one is Direct Tax (DT) in addition to other is Indirect Tax (IDT). Direct tax is levied on full income earned past taxpayers whereas indirect taxes are levied on goods as well every bit services.

Taxation for Bloggers:

I think you accept no uncertainty nigh directly tax 1.e. Income Tax. As we know, Income Tax must be paid past each together with every taxable blogger. That means, those bloggers whose full income exceeds threshold bound determined or fix every year past respective Finance Act shall file ITR (Income Tax Return) in addition to pay revenue enhancement for the relevant Assessment Year.

GST stands for Goods in addition to Services Tax as well as comes under indirect taxation. The refer itself denotes that GST revenue enhancement shall be levied on supply of all goods or services or both. Supply of service is leviable to tax inward accordance with the provisions of Goods as well as Services Tax (GST) Act, 2017. That agency, bloggers covered under GST authorities every bit because they render/ provide services. However, weather condition a blogger is taxable under GST Act 2017 or not shall depends on diverse factors which are discussed below inwards detail.

GST Act 2017 for Bloggers inward India

GST is applicable on Goods also as Services. Bloggers render services on net i.e. they render online services through their blogs as well as therefore he/she has to bank check whether he/she covered under the provisions of GST Act or nor.

GST Act 2017:

GST taxation shall live levied equally Dual GST separately but concurrently past both the Govt. viz. the Central Government too the State Government.

  • Central Government levied CGST for intra-State provide too IGST for inter-State provide.
  • State Governments including Union Territories amongst legislatures levied SGST or Union territories without legislatures levied UTGST for intra-State provide.

Central Goods and Services Tax Act i.e. CGST Act 2017, State Goods together with Services Tax Act 1.e. SGST Act 2017, Union Territory Goods too Services Tax Act 1.e. UTGST Act 2017 too Integrated Goods together with Services Tax Act 1.e. IGST Act 2017.

After analysis of relevant provision of GST (CGST/IGST/UGST) Act 2017 too rules made thereunder, I take come to the point that bloggers are specifically covered nether the provisions of GST Act 2017. However, or so of them take compulsory registration to pay GST taxation too about bloggers are not required to pay GST tax inwards Bharat. How? Just read following notes on GST for Indian Bloggers.

According to Section ii(17) of IGST Act, 2017, Online Information and Database Access or Retrieval Services (OIDARS) agency services whose delivery is mediated past data applied science over the net or an electronic meshwork in addition to the nature of which renders their furnish essentially automated as well as involving minimal human intervention too impossible to ensure inward the absence of information engineering as well as includes electronic services such as, ––

  1. advert on the cyberspace;
  2. providing cloud services;
  3. provision of e-books, movie, music, software in addition to other intangibles through telecommunication networks or net;
  4. providing information or data, retrievable or otherwise, to whatsoever person in electronic form through a calculator mesh;
  5. online supplies of digital content (movies, boob tube shows, music in addition to the similar);
  6. digital information storage; and
  7. online gaming;

Thus, every bit a blogger you are covered under the higher up provision of GST Act 2017 every bit supplier of Online Information too Database Access or Retrieval Services.

A) GST for AdSense Publishers together with YouTubers

Place of Supply:

Section xiii of IGST Act 2017 shall use to determine the place of supply of services where the place of the supplier (Blogger) of services or the location of the recipient (Google AdSense) of services is exterior Republic of India. As the place of Google AdSense is outside India, the home of service shall live decided in accordance with Section xiii of IGST Act, 2017. For your reference purpose, I have provided address which yous may see your Google AdSense payment receipt:

Google Asia Pacific Pte. Ltd.

lxx Pasir Panjang Road, #03-71,

Mapletree Business City,

Singapore 117371

Note that the Tax Identification Number (TIN) or Goods and Services Tax Identification Number 1.e. GSTIN of Google AdSense is 200817984R.

In accordance alongside the provision of Section xiii(12) of IGST Act 2017, the home of provide of online data as well as database access or retrieval services shall be the place of the recipient of services. That agency, bloggers covered under this provision together with the place of provide of service is the home of Google AdSense/YouTube.

Export of Service:

Now, the provision of Section ii(half-dozen) of IGST Act 2017 defines Export of Services which way the supply of whatsoever service when, ––

  1. the supplier of service is located inward Republic of India;
  2. the recipient of service is located exterior Republic of India;
  3. the home of furnish of service is exterior Bharat;
  4. the payment for such service has been received past the supplier of service in convertible foreign exchange; and
  5. the supplier of service too the recipient of service are not just establishments of a distinct individual;

Thus, bloggers are exporting services every bit supplier (You) located in Bharat, recipient (Google) is located inwards exterior Bharat together with home of supply is also exterior Bharat as discussed in a higher place and payment received inward dollar ($) ane.e. inwards convertible strange exchange as well as yous together with Google are non just establishments of a distinct someone.

Zero Rated Supply:

According to the provision of Section sixteen(1)(a) of IGST Act 2017, export of services is nix rated render. That agency, bloggers are providing nothing rated services to Google AdSense in addition to Google YouTube for running advertising on their blogs and YouTube videos.

But, directly enquiry arise that whether such bloggers are liable for registration under GST Act 2017. For that y’all have to get through these provisions of Chapter VI of GST Act.

Registration and GST tax liability:

As per Section 22 (Persons Liable for Registration) of CGST Act read alongside Section xx of IGST Act 2017, a blogger is non required to register nether GST Act equally because he is non providing taxable service one.e. Services which is leviable to taxation under GST Act. Bloggers who are earning AdSense Income or income from YouTube Channels are providing goose egg rated furnish of service to Google.

Further, every bit per Section 24 (Compulsory Registration) of CGST Act 2017 read alongside Section xx of IGST Act 2017, a blogger not falling whatsoever categories of persons which shall ask compulsory registration nether GST Act, 2017.

However, the provision of Section 23 of CGST Act 2017 shall be applicable for bloggers equally a somebody engaged only inwards the concern of supplying services that are non liable to revenue enhancement or wholly exempt from revenue enhancement nether the CGST Act 2017 or nether the IGST Act 2017. In other words, bloggers who exclusively earn online coin from Google AdSense/YouTube are suppling services which are wholly exempted from GST revenue enhancement.

Now, if y’all read the provision of Section ii(47) of CGST Act 2017, you shall empathize the fact that Exempt Supply way supply of whatsoever services which attracts goose egg rate of tax one.e. 0% (Zero Rates) in addition to thus a blogger specifically covered under the provision of section 23 of CGST Act 2017 too not liable for registration.

That way, if yous accept weblog or website too solely origin of income is from Google AdSense, so at that place is no require to either apply for GST registration or pay GST tax. In other words, if yous are blogging from India and receive payment from Google AdSense, yous are non required to register yourself nether GST Act 2017.

Other betoken of view for Optional reading:

Now, it is clear that y’all are not liable for GST taxation as Google AdSense Publisher. You may besides mean inward a unlike style for more clarity together with permit us hash out this affair inwards observe of Google AdSense whether y’all are required to pay GST tax or not. Ask a elementary, are y’all know the individual whose advertisements are running on your weblog page or YouTube videos? How many advertisers are bidding for your blog from Republic of India or outside India? What is the GST registration number of that advertisers? Answer will live large NO.

Bloggers don’t know the recipient of the render of services to whom they accuse GST in addition to heighten an invoice. On the other mitt, the ad shown on your YouTube videos too blogs are shown by Google AdWords. Advertisers purchase/ buy advert slots on your website as well as YouTube videos through Google AdWords.

Google AdWords covered under 2(45) of CGST Act 2017 every bit electronic commerce operator together with it must live go registered inward compliance amongst the provision of Section 24 of CGST Act 2017. Therefore, AdWords is required to collect revenue enhancement at beginning (from Advertisers) together with shall live paid to the Government past AdWords (e-commerce operator) inside ten days after the stop of the month in which consideration is collected for taxable supplies (Ad infinite or Ad slot) made through it by other suppliers (Bloggers or YouTubers).

If y’all accept AdWords business relationship, yous may discover the bill where GST tax shall be charged from y’all (Advertiser) for showing ads on bloggers site. Thus, Google AdWords is already collecting GST together with deposit it to the Govt together with hence, you as a blogger not required to pay whatever GST.

B) GST for Affiliate Marketers in addition to due east-Book Sellers

Place of provide:

As we have already discussed in a higher place that the place of furnish of online information as well as database access or retrieval services shall live the location of the recipient of services.

Location of Recipient:

Person receiving such services shall be deemed to live located inward the taxable territory, if any two of the following noncontradictory atmospheric condition are satisfied, namely: ––

  1. the place of address presented by the recipient of services through cyberspace is inward the taxable territory;
  2. the credit card or debit carte du jour or shop value carte or charge menu or smart carte du jour or any other carte du jour by which the recipient of services settles payment has been issued in the taxable territory;
  3. the billing address of the recipient of services is inward the taxable territory;
  4. the net protocol address of the device used past the recipient of services is inward the taxable territory;
  5. the bank of the recipient of services inwards which the business relationship used for payment is maintained is inward the taxable territory;
  6. the country code of the subscriber identity module card used past the recipient of services is of taxable territory;
  7. the place of the fixed country business through which the service is received past the recipient is inwards the taxable territory.

Intra-State Supply:

Central GST shall be levied on all intra-State supplies of services on the value determined at notified rate together with collected inward prescribed mode together with shall be paid past the taxable individual. Supply of services where the location of the supplier too the home of furnish of services are inward the same State or same Union territory shall be treated every bit intra-State furnish.

Is blogger covered under Central GST 2017? Yes! Those bloggers who earn online coin through providing services of affiliate marketing or selling digital books or directly advertizement to the recipient located inside the State are covered under CGST Act 2017.

Registration for Intra-State Supply:

A supplier (blogger) shall be liable to be registered under Central GST Act inwards the State or Union territory from where he makes a taxable render of services, if his aggregate turnover inward a fiscal yr exceeds ₹xx lakhs. However, inwards instance of exceptional category United States one.e. Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh too Uttarakhand, the aggregate turnover limit is exclusively ₹x lakhs.

Therefore, if you lot are selling Ad Space direct to the advertisers or digital books or affiliates within your state from where yous brand a taxable provide of services and then you accept to register for GST nether section 22 of Central GST Act 2017. That means if yous provide such services viz. digital book selling together with affiliate whatsoever product, yous shall accept to accuse GST from the recipient of such render.

Inter-State Supply:

Similarly, Integrated GST shall be levied on all inter-State supplies of services on the value determined at notified charge per unit as well as collected inwards prescribed manner together with shall live paid by the taxable soul. Supply of services where the location of the supplier in addition to the place of furnish are inward ii dissimilar United States or two different Union territories or a State too a Union territory, shall live treated as a provide of services inwards the form of inter-State merchandise or commerce.

Is blogger covered under Integrated GST Act 2017? Yes! Those bloggers who earn online coin through providing inter-State services one.e. selling eBooks, have straight advertisements too affiliates products of recipient (Advertisers) located within India are covered nether IGST Act 2017.

Compulsory Registration:

The to a higher place exemption boundary of ₹xx lakhs or ₹10 lakhs has not been available to those bloggers who are making whatsoever inter-State taxable supply one.e. selling of eBooks or Ad slots to persons located outside the state as well as hence fall under the provision of compulsory registration nether department 24 of Central GST Act 2017.

In other words, the exemption boundary of ₹twenty,00,000 is entirely valid for minor service providers who generate their income past providing services inside land, merely if you are a service provider together with generating income from outside State, and then GST registration is mandatory and exemption limit shall non use. Additionally, if whatsoever somebody including bloggers who are generating income from exterior State than the exemption boundary of ₹twenty lakhs shall non apply.

Export of Services:

If y’all are selling eBooks in addition to Ad space to the recipient outside Bharat so you are supplying exempted service together with thence, y’all are neither required to apply for GST registration nor liable to pay GST revenue enhancement.

In other words, yous are exporting goose egg rated furnish every bit inwards example of AdSense publishers together with therefore out of GST authorities. So, delight go through the discussions made for Google AdSense Publishers in role A above for more clarity.

Penalty for No Registration:

If you every bit a blogger liable to be registered nether GST Act but fails to obtain GST registration, and then you will live liable to pay a penalty of ₹x,000 or an total equivalent to the revenue enhancement evaded, whichever is higher.

Penalty for No payment of GST Tax:

If a blogger registered for GST but revenue enhancement has non been paid or short-paid or erroneously refunded, or where the input taxation credit has been wrongly availed or utilised so he shall live liable to a penalization of ₹x,000 or x% of the GST tax due from such blogger, whichever is higher.

General Penalty:

Any blogger, who contravenes whatsoever of the provisions of GST Act or whatever rules made, shall live liable to a punishment which may extend to ₹25,000.

GST Tax rate on Bloggers:

Bloggers shall be responsible for charging GST tax charge per unit @xviii% from recipient of services provided by bloggers through selling of eBooks, affiliate products too selling ad space on their blogs.

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