Regarding filing GSTR-1 for Youtube Adsense

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This query is : Resolved

Joseph mathew (Querist)

09 July 2024 I have income from YouTube (AdSense) for the FY 2023-24. I do have GST registration, but I did not show my YouTube income in GSTR-1. How do I rectify this? Does the payment from YouTube include GST, or do I have to pay the GST myself? How do I raise an invoice for this type of income?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

20 July 2025 Your income from YouTube (via Google AdSense) is considered a supply of Online Information and Database Access or Retrieval (OIDAR) services under GST law. Here's how to handle it under GSTR-1 and GST compliance for FY 2023-24:

✅ 1. Nature of YouTube AdSense Income under GST
You are providing services to Google LLC (outside India) — so it's considered export of services if certain conditions are met.
Since you're registered under GST, you're required to report this income in GSTR-1, even though Google does not pay you GST (they pay in USD without GST).
🧾 2. Does Payment Include GST?
No. Google AdSense payments do not include GST.
You need to pay GST yourself under forward charge, unless the service qualifies as an export of services and is zero-rated (see below).
🌐 3. Is AdSense Income Export of Services?
Yes, if all the following are met:

You are located in India
Google (recipient) is outside India
Payment is received in foreign convertible currency (usually USD)
The place of supply is outside India
You and Google are not merely establishments of the same person
✅ If all these are met → it’s export of service, and is zero-rated under GST.
🧾 4. How to Raise an Invoice?
You should raise a GST-compliant export invoice:

Mention “Export of Services – No GST Payable”
Invoice should include:
Your GSTIN
Invoice number & date
Recipient details (e.g., Google LLC, USA)
Description: “Online Advertisement Services via YouTube (AdSense)”
Invoice value (in INR + USD equivalent)
Declaration: “Export of services under LUT – GST not applicable”
📤 5. How to Report in GSTR-1?
You need to amend or include the missing invoices in Table 6A or Table 6B (Exports) of GSTR-1:

▶️ If You Have Not Filed GSTR-1 Yet for March 2024:

Simply add these invoices in Table 6A for the relevant months.
▶️ If You Have Already Filed GSTR-1:

Use Amendment Table 9A in subsequent GSTR-1 filing to add missed invoices.
You may also consider filing a Letter of Undertaking (LUT) if not already done (to avoid paying IGST on export of services).
📑 6. What if You Didn’t File LUT?
Then you should have paid IGST on export invoices and claimed a refund later.
You can still apply for LUT retrospectively, and may avoid interest/penalty if done voluntarily.
🔁 7. What You Should Do Now
Raise export invoices for all AdSense payments (backdated for FY 2023-24).
Amend GSTR-1 using Table 9A for missed invoices.
Ensure you have:
FIRC/BRC as proof of foreign receipt
Valid LUT filed with GST department
File annual return (GSTR-9) correctly if applicable.
❗ Penalty/Interest?
No penalty if you voluntarily amend and report missing invoices.
If not reported and noticed later in audit, there may be interest and penalty under Section 73/74.

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