I create Facebook accounts that never get banned to promote NordVPN, which is listed on the Indian affiliate platform Cuclinks (Cluelinks). I target audiences in the USA by sharing affiliate links through a Blogger post. To prevent my accounts from getting banned, I avoid posting direct website URLs on Facebook. Instead of telling users to click a link like cybersecurity262768.blogspot.com, I instruct them to search for the keyword cybersecurity262768 on Google so they can navigate to my site organically. Following this method, which ITR form should I file to ensure I do not receive an income tax notice? What documentation and proof must I maintain for the future? Also, since GST registration is required once earnings reach ₹20 Lakhs, how do I apply for and manage GST for this specific setup?
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Hi experts need help
To stay compliant and prevent tax notices, align your declared gross receipts in ITR-4 (under Section 44AD at 6% minimum profit) or ITR-3 directly with the earnings reported in your AIS/Form 26AS from Cuelinks, while preserving bank statements and payout logs. Once aggregate earnings cross ₹20 Lakhs, register for GST on gst.gov.in under SAC 998371, account for 18% GST on domestic services billed to Cuelinks, and file regular GSTR-1 and GSTR-3B returns while utilizing Input Tax Credit on eligible business expenses.
Good question - affiliate marketing income often confuses people on GST treatment. Here is the full picture:
SERVICE CLASSIFICATION: Affiliate marketing income = commission/referral fee for marketing services. This falls under SAC 998371 (Online information and database access or retrieval services) OR SAC 998596 (Other information technology-enabled services). Both attract 18% GST.
GST REGISTRATION: You must register under GST once cumulative turnover in a financial year exceeds Rs 20 lakh (Rs 10 lakh for specified special category states). Registration is mandatory - you cannot remain unregistered after crossing this limit. Apply at gst.gov.in using your Aadhaar, PAN, bank account, and address proof.
ONCE REGISTERED - WHAT TO FILE:
- GSTR-1: Monthly or quarterly (Quarterly filing available if turnover under Rs 1.5 crore). Report your affiliate commission income as outward supplies.
- GSTR-3B: Monthly summary return + tax payment. Pay 18% GST on your commission earnings after deducting eligible ITC.
- Annual return: GSTR-9 if turnover exceeds Rs 2 crore.
ABOUT CUELINKS SPECIFICALLY: Cuelinks is an Indian affiliate network - so your services billed to Cuelinks are B2B domestic services. Cuelinks will ask for your GSTIN once you register. They may issue you a debit note or the payments will appear in your GSTR-2B for reconciliation.
EXPENSE ITC: You can claim ITC on business expenses - internet charges, laptop (if new purchase), software subscripttions with GST invoice. Maintain proper invoices.
COMPLIANCE TIP: Register before you bill the payment that crosses Rs 20 lakh - not after. If you issue a Rs 3 lakh invoice to Cuelinks that pushes you to Rs 22 lakh, GST is due on that invoice but you need GSTIN before issuing it.
Full GST registration process and compliance guide: taxgarden.in/blog/gst-registration-process-india-2026
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