How to file the income of Google adsense on GST

Hi,

- Income from Google adsense, Singapore will be treated as export of services (assuming you are receiving income in foreign exchange). If the income/turnover is more than Rs. 20 lacs then you need to pay taxes and claim refund later on or apply for LUT for export without payment of taxes.

- In respect to import of software and services you need to pay IGST and later on claim refund on it.

Thanks

Sir,

You are receiving Google Adsense money from Singapore i.e. outside India therefore same will be considered as export of service and thus export is exempt from GST.

In relation to import of service from outside India GST is applicable on the reverse charge basis i.e. importer need to pay GST on it as was the case in service tax however in GST still reverse charge mechanism is not active so you don't need to pay any GST, and thus you can continue filing Nil GST return.

Hope you find it helpful if you do please give it 5 and provide your valuable feedback for me to improve.

Thank you.

Dear Sir,

This income will be treated as export of services assuming you are receiving the money in foregin exchange .

The export of goods or services is considered as a zero-rated supply. GST will not be levied on export of any kind of goods or services.

In case the turnover/income of exporting services, exceeds 20 lakhs, you will be compulsorily required to take registration under GST even if exports are zero-rated under GST.

The Exporter will have an option to either pay tax on the output and claim refund of IGST or export under Bond without payment of IGST and claim refund of Input Tax Credit (ITC).

Thanks & Regards,

Payal Chhajed

You can take the credit of GST if the PayPal are charging GST to you and same should be visible in GST FORM 2A of yours and since you are earning income from export i.e. Google Adsense you can claim refund of such ITC.

Hope you find it helpful, if you do please rate it 5 and provide your valuable feedback.

In case of import services, you will have to pay IGST and claim the refund accordingly.

Thanks & Regards,

Payal Chhajed

- PayPal invoice and invoice from international vendors are different things. PayPal is charging GST on the service charges. You can claim the benefit of ITC.

- On international purchases you need to pay IGST on RCM basis.

Hi,

Since your income is not crossing 20 lacs per annum, you are not liable for gat registartion. Since, you have already taken the gst Registartion, you have two options now:

1. Opt out from GST registration and no need to comply with any GST regulation.

2. Continue GST registration and file monthly GSTR3b and quarterly gstr1.

If you want to claim rebate of GST paid, then you will have to put the details of paypal invoice in GSTR3b.

Hi,

If your income does not exceed 20 lacs per annum, you are not liable for GST registration.

Regards,

Nikhil.

Hi,

Firstly, let me clarify you that GST registration is not mandatory for you till the time your income crosses 20 lacs. So you can't revoke your GST registration if you want. In that case, you don't need to comply with GST provisions.

Further, if you want to claim benefit of gst paid to your vendors like PayPal, you can continue having GST registration and comply with GST returns etc. In that case, you will get he refund of GST paid to your vendors. Further, if you have applied for LUT, you don't need to charge gst to your customers.

Hi

GST invoice issued by others will be auto populated on GSTR 2 ,you can view there.

Since you are under 20 lacs ,no GST liability arises ,You can claim refund for the same.

If your income crossed 20 lacs then GST already paid will be deducted from Your GST liability and balance to be paid.

Hope it clarifies.