Hello
Question regarding as per new rule of government.
If I earn less than 20 lakhs from google adsense per year and it is clearly export of service. Should I need to register for GST?
If registration not mandatory for now, can I cancel my GST number which I took before amendment?
Thank you,
But, I took GST number on voluntary basis which throw this error.
Voluntarily Registered Taxpayers cannot file cancellation within 1 year of registration as per Rule 20 of CGST Rules, 2017
In this scene, any other way to cancel the number?
If not, should I need to give LUT to the authorities?
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,––
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.
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