Even I have adsense income for this website, though not on my name and have not registered under GST.
Section 7 of IGST Act defines what is an inter state supply.
Section 7(5) reads as:
Supply of goods or services or both,––
- when the supplier is located in India and the place of supply is outside India;
- to or by a Special Economic Zone developer or a Special Economic Zone unit; or
- in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,
So income received from Adsense is an interstate supply.
The GST Council, in its 22nd meeting held at New Delhi on 6th October 2017, recommended removing compulsory registration for interstate supplier upto turnover of 20 lakhs and same was later notified.
So, we can come on conclusion that GST registration is not compulsory up to 20 lakhs.
You can cancel your GST registration subject condition put.