GST

Guide on GST For Bloggers & YouTubers

Indian Taxation System is on a fast pace -development phase ever the GST Bill rolled in the country. However, applicability of GST on new age businesses is still not clear to many.The requirement for GST for Bloggers and YouTubers is still a topic of confusion for many in these professions.

Hence, this post is dedicated to solve the confusion and guide them through the process of GST filing. We will talk about the various criteria that make a YouTuber or blogger liable to pay the taxes

This post is also relatable for other freelancers who work in similar professions including graphic designers, developers, etc.

Where does Bloggers or YouTubers Belong in GST?

GST had a different influence on a different industry. It took a long time for people to understand the applicability and impact of GST on their business and professional conducts.

YouTubers and bloggers represent the service induced tax liability under the GST Bill.  A blogger is considered as a supplier of services. Bloggers provide a platform to the advertisers to display their advertisement. Hence, a supply of service is denoted.

Who Should Register for GST?

Although bloggers, YouTubers and other freelancers should register for GST, yet not everyone is liable to do so. The amount of income generated by such professionals, area of supply, interstate transactions acts as a deciding factor.

Factors determining the need of GST for Bloggers

• Income exceeding the upper limit

It is mandatory to register for the GST if the income of such a blogger or any other freelancer exceeds the upper limit of Rs 20 lakhs. This limit is the prescribed threshold limit of service category under the GST Bill.

However, the limit is Rs 10 lakhs for special states category.

• Interstate Supply

GST is mandatory for anyone who makes an interstate supply of services. If any blogger or freelancer makes supply outside his state, then he is liable for GST registration. Registration is compulsory irrespective of the amount in a transaction against such services.

• Earning from outside of India

As per section 24 of Central Goods and Service Act^[1], if a blogger or any other freelancer receives payment form a foreign state, then he needs GSTIN. GST number is mandatory for receiving international payments.

What is the Rate of GST for Bloggers?

As discussed above, bloggers belong to the service category under the GST bill. This category attracts 18 % GST on all services made. Hence, blogger, YouTuber or any other freelancer will also follow the same tax slab of GST

What are the Requirements for Registering Under GST for Bloggers?

Bloggers or freelancers will need to provide certain information about their business and themselves for GST Registration. This includes Business information, Personal details and details of the Business premises.

1. Business Information

The blogger will be required to disclose details about business activities.

• Details of Business operations
• Turnover of the business
• Area of services

Local state– If the services are provided within the state.

Interstate– If the services are being provided beyond a single state.

International– If the services are provided to a foreign entity or client

2. Personal Details

Set of certain personal details is mandatory in order to register for GST

• Name of the applicant
• Address of the applicant
• Date of birth of the applicant
• A recent photograph of the applicant
• Pan card of the applicant
• Mobile number and Email ID

3. Details of the Business Premises

Bloggers or freelancers need to provide the address of the r working premises. It can be their residential address or any business place.

What is GST Registration Process for Bloggers?

The GST website is the official portal for GST registration. This registration requires the above mentioned documents.

This process should be conducted with the help of professionals.

Penalty For not Registering for GST

Not paying GST even being liable to pay counts as an offence under the GST Bill. Bloggers or freelancers are responsible for a penalty in case of not registering for GST or not paying GST return on time.

Penalty for not registering for GST– Rs 10000

Penalty for not filing GST Return– Rs 100 per day

Conclusion

It can be concluded that GST for bloggers is now mandatory against certain criteria. However, one should be cautious while filing for the same.

It is advised that one should take advice from expert GST consultants to apply for GST registration and file GST return.

One should also file tax on time as non- filing of GST return is an offence under the GST rules.

Read our article:Due Dates for Filing GST Return