GSTR 1 and GST 3B Returns for Bloggers

Amar Ilindra (Founder) (23 Points)

22 September 2021  

By profession, I'm a blogger and app developer. Most of my revenue comes in the form of Advertising. The payments will be coming from Google Singapore to my Indian bank account in USD and the bank converts it to INR and credits the amount. 

AFIK, this comes under exports of services, so the GST is 0%.

Can I file this income under "8A, 8B, 8C, 8D - Nil Rated Supplies" - "Intra-state supplies to unregistered person" without generating self invoices? 

Is it correct? 

Do I need to apply for LUT?

Also, do I need to mention the numbers in GST 3B? If yes, on which field I should do it?

Thank you