Blogging is an occupation of writing content. It is a profession opted by those who have a passion for writing and expressing themselves. A blogger is a person who writes an article for the traffic of his own blog or of another. In a blog, the writer may write about anything from his/her own life to education and politics.
Blogging has increased tremendously in India. Our country is growing in every field of internet and technology. With this growth and expansion, the certain restriction has to put from the government. With GST coming to picture it has become necessary for bloggers to register under the tax.
In this article, we will discuss all GST registration for bloggers.
When GST registration is compulsory for bloggers
There are certain conditions where registration becomes compulsory for bloggers. The following are the circumstances where bloggers has to register under GST-
Crossing the threshold: Like everyone else, bloggers are also under the same dynamics when it comes to turnover in a financial year. If you are a blogger whose turnover is above 20 lakhs then it is necessary for you to register under GST.
Interstate supply: Being a blogger it is very frequent that you provide your services outside your state. Providing content from one state to another comes under this category and it becomes necessary to register under GST irrespective of the turnover. In other words, even if you earn Rs.1000 by way of interstate supply, then GST registration becomes mandatory.
Income from outside India: Many bloggers earn their ad sense income from out of India i.e. from Google US directly. In this case, GST registration becomes mandatory.
How bloggers can register under GST
Bloggers can register under GST like anyone else. The procedure for registration is similar to any other service provider. You have to provide your pan card details along with phone number and email to receive TRN number. After generation of TRN number, the following details are to be provided
#1. Business details – the person is required to fill in the business details. Here the reason for registration would either be the following of the three –
Crossing the threshold (above 20 lakhs)
Interstate supply (between 2 states)
#2. Personal information – personal information like name, address and DOB has to be provided. A photo of applicant is also required to be attached. The details of the person are to be provided correctly as incorrect information may result in rejection.
#3. Place of business – Here unlike other providers, bloggers will be providing their residential address as the business address. As a blogger usually works from their home and do not have a fixed office space.
#4 Bank account details – A blogger has to provide his/her personal account details as they are proprietors.
Consequence of not registering GST
As almost all the bloggers are doing interstate supply it becomes necessary for them to register under the tax. Failure to do so may result in legal consequences.
Hence if you are required to register under GST by law and you do not take registration then you would face legal charges.
Similarly, if you are registered and do not follow the mandatory compliances like GST returns etc then also you will face consequences.
For not registering under GST the penalty is of Rs.20,000.
For not filing returns- Rs. 200 per day.
Can a blogger register under composition scheme
Composition scheme is the benefit provided by the government to small businesses whose turnover is less than Rs.75 lakhs in a financial year.
They are provided certain benefits like less compliances and less tax to be paid.
Unfortunately, since bloggers mostly do interstate supply they would not be able to register under composition scheme. This is not just for bloggers but for everyone else as well who is doing interstate supply.
Also, the composition scheme does not apply to any service sector except restaurant.
GST rate for bloggers
Like most of the service providers, bloggers would also be charging 18% tax under GST.
For any information regarding GST registration for bloggers please email us at email@example.com.