Hi,

I am a freelance web developer in Delhi, India, providing software consulting and development services.

I provide my service to two categories -
A) Individuals and Companies OUTSIDE India ( i.e, foreign countries Ex: US).
B) Individuals and Companies in India.

Note1: As a freelancer I don't have a business incorporated as company. So services in this case are provided by an individual (not a company).
Note2: My turnover is expected to remain less than 20 Lakhs per annum.
Note3: My question is regarding the current situation in FY 2020-2021.
Note4: Delivery of my services happen completely online using source code attached to emails, no physical goods are transferred.

I would like to know the following -

1) Can I legally raise an Invoice for my services provided to people in category A and B as an INDIVIDUAL (not a company) ?
2) Do I need to add GST % to my invoices for category A ?
3) Do I need to add GST % to my invoices for category B ?
4) For dealing with category A, do I need to register under GST or am I exempt from GST registration ?
5) For dealing with category B, do I need to register under GST or am I exempt from GST registration ?

If GST registration is applicable -
6) do I need a business to be formally incorporated in India (Ex: a PLC or LLP) to register under GST or that can be done by an individual?

Relevant links you should read before answering:
- https://razorpay.com/learn/gst-registration-guide-freelancers/
- https://cleartax.in/s/impact-analysis-freelancers-under-gst
- https://www.cbic.gov.in/resources//htdocs-cbec/gst/OIDAR.pdf

Let me know, Thanks!

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Thanks & Regards
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Dear Sir,

Can any one guide me what to do if I get this error.

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We have paid excess TDS during the Ay 20-21 whether the excess balance paid during the Ay 20-21 can be used during the Ay 21-22.

1-How to show the excess balance of TDS in books of account ?
2-How to show the excess balance of TDS in TDS Return ?

Dear Expert,
We are running Partnership firm(Franchisee of Dr. Lal Path Lab) from last 4 years, in last FY our Turnover was around 6.50 Lakh and we decided to closed the same and we had closed the same firm in mid of the last year.
we had run our business on Rental premises and having some Fixed assets, some Debtors , some Loan & Advances, now after sale of the same business, we got one fixed amt (without valuation of any Net assets, debtors, etc).

Please suggest how to close our books of accounts and do final, we need to Make other accounts ? (except Balance Sheet, Profit & Loss account) or pls provide Formats

It's urgent

Thanks