Dear members,
I would like advice on opting in or out of GST registration given the following circumstances. If yes on GST, then please specify the category, and if I am to decline, please indicate a reason.
I am a freelance writer in Delhi, working from home, providing services through web and email under an annual contract with a company registered in Delhi. They take orders from clients in India and abroad, allocate cases to a team of writers, and then they deliver the drafts to the clients (downloadable from a webpage).
An invoice is prepared every month, a hard copy of which I sign and send to the company, and payment is made via NEFT transfer to my bank account. TDS is done @ 10%, which is suitably refunded after I file my IT return.
I recently started my own writing service in parallel, but did not register for service tax since my total income does not go beyond INR 3 lakh per annum from both sources. I provide this service from my home, use my land line to call the clients and gather information, and send the documents through email. While there is no question of physically going to another state or country to do or deliver anything, documents are sent via email to clients residing in or temporarily staying in states outside Delhi and/or countries outside India.
Apologies if the explanation is too long, I wanted to cover all aspects that occurred to me.
Thank you for your help.
CAclubindia
