Gst query for freelance photographer

1206 views 3 replies

Karan

24 Points Posted on 05 July 2017

Hello members,

I need some advice regarding whether I need to register for GST and charge it to my clients.

I am a freelance photographer based in Mumbai, with a sole proprietorship company registered in Mumbai. My turnover is going to be less than 20lakh rupees for the next few years. Also, I was registered under Service Tax, and was charging the same to my clients for the last one year.

The photography service I provide is: to go to my client's projects, take photographs and then send them the photographs on a DVD. Most of these clients and their projects are based in Mumbai; but sometimes I work with clients in Ahmedabad and Bangalore and go to project sites in those 2 cities to take photographs.

My question is:

1. Since my turnover is less than 20lakh, do I need to register for GST and charge GST to my clients?

2. Does it make any difference that I work with some clients who are outside Maharashtra? For instance, if I photography for a client whose company based in Gujarat or Karnataka?

3. If I do need to register for GST because some of my clients and therefore my services are outside Maharashtra, in case is there any different process of registering and charging GST for these out-of-Maharashtra projects?

4. In case I don't have to register for GST and charge it to my clients, is there any disadvantage for my clients? Will they have to pay GST in any other form directly to the Government?

Thank you for any help.

Replies (3)

Vipul Maheshwari

Goods and Services Tax Consultant

208 Points Posted on 05 July 2017

1) Compulsory registration in case of Inter state supply of taxable services by a supplier

2) If you are working with clients outside the state, you are required to get registered compulsory.

3) For the purpose of charging GST we need to determine place of supply and location of supplier

As in your case location of supplier is Maharashtra

and place of supply is location where services are performed that is maharashtra,ahmedabad,banglore

If it is outside the state charge IGST

If inside the state charge CGST and SGST

hardik

article

37 Points Posted on 16 August 2017

As per my opinion, photography service is not covered under specific list of serviceSection 12(3) to 12(14). So general rule section 12(2) of place of supply of service will be applicable in this case.

If the recipient is a registered person then the place of supply would be the location of Recipient of service. If recipient is not a registered person and address of recipient exists on record then POS would be the location of the recipient. However in case the address of recipient does not exists on record, then the place of supply of service would be the location of the supplier of service.

Shiv Kiran

2 Points Posted on 28 September 2017

In addition to question raised by Karan, what i want to know is, there are times when the cleint does not have GST no, how am i supposed to file the returns.