If Income Threshold Below 20 Lakhs, Need To Be Registered Under Gst For Adsense Income?


Jayesh Sharma
watch_later 1 year, 4 months ago

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?

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2 Answers

Pulkit Sharma watch_later 1 year, 4 months ago
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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,––

  1. when the supplier is located in India and the place of supply is outside India;
  2. to or by a Special Economic Zone developer or a Special Economic Zone unit; or
  3. 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.

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    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? - Jayesh Sharma

Jayesh Sharma watch_later 1 year, 4 months ago
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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?

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    Yes if you registered, you need to follow the rules. Any how try to cancel registration, who knows GST portal is faulty and being improved, you may get a chance to cancel registration :) - GST Payer
    BTW you used answer box. Use comment box otherwise one who answered will not get notification. - GST Payer
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