GST had a different influence on a different industry. It requires a deep understanding and research for people to understand the applicability and impact of GST on their business and professional work.
YouTubers and bloggers represent the service induced tax liability under the GST Bill. Blogger is considered as a supplier of services. Bloggers provide a platform to the advertisers and to display their advertisement. Hence, a supply of service is denoted.
Who belongs in the category to 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 these professionals, area of supply, interstate transactions acts as a deciding factor.
Factors that need GST for Bloggers and freelancers
Income exceeding the upper limit
It is mandatory to register for the GST if the income of a blogger or any freelancer exceeds the limit of Rs 20 lakhs. This limit is the prescribed threshold limit of the service category under the GST Bill. Moreover, the limit is Rs 10 lakhs for the special states category.
Interstate Supply
GST is mandatory for anyone who involves in an interstate supply of services. If any person makes a supply outside his state, then they are liable for GST registration. Registration is compulsory for the amount in a transaction against such services.
Earning from outside of India
As per section 24 of the Central Goods and Service Act[1], if a blogger or any freelancer receives payment from a foreign state, then they need GSTIN. GST number is mandatory for receiving international payments.
Rate of GST for Bloggers and freelancer
Bloggers and freelancer 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 have to follow the same tax slab of GST.
Requirements for Registering Under GST
Bloggers or freelancers will have to provide certain information about their business and their personal information for GST Registration. This includes Business information, Personal details and details of the Business premises.
Business Information
Details of Business operations
Turnover of the business
Area of services
Local state– When services are provided within the state.
Interstate– When services are being provided beyond a single state.
International– If the services are provided to a foreign entity or client
Personal Details
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
Details of the Business Premises
Bloggers or freelancers need to provide the address of their working premises. It can be their residential address or any business address.
GST Registration Process
The GST website is the official portal for GST registration. This registration requires the mentioned documents. This process is conducted with the help and guidance of professionals.
Penalty For not Registering for GST
Not paying GST even being eligible to pay to consider as an offence under the GST Bill. Bloggers or freelancers are responsible for a penalty if they not registering themselves 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
Final Words
The GST for bloggers or freelancers is now compulsory according to certain criteria. It is suggested that one should take advice from expert GST consultants before applying for GST registration and file a GST return. One should also file tax on time as the non-filing of GST return is an offence under the GST rules.
