Income from social media

329 views 5 replies
income from youtube ko Gstr-1 me kahan dikhana prta h
Replies (5)
Kindly reply expects .... I also have a doubt on that
Is the income coming from YouTube for views, please explain from whom and for what the income is earned
Yes... from AdSense USD ...
earned more than 20 laks ...

how to file GSTR-1 AND GSTR-3B which field

tax rate?

LUT is applicable?

If the amount is in USD, then tax rate is 0% if LUT is filed.

both GSTR-1 and GSTR-3B to be filed monthly.

In terms of S. 13(12) read with S.2(17) of the IGST Act, this service shall be online information and database access or retrieval services and the place of supply shall be the location of the service recipient

In this case the Service Recipient is Google which is located outside India

Further in terms of S.2(6) of the IGST Act, to qualify as zero-rated supply/ export of service few other conditions shall be complied which shall be as below: a) The supplier of service is located in India
a.    The supplier of service is located in India
b.    The recipient of service is located outside India 
c.     The place of supply is located outside India 
d.    The payment for such service has been received in convertible foreign exchange
e.    The supplier and recipient are not merely establishments of a distinct person
The supplier of service shall be the channel owners in India, the recipient shall be Google which is outside India, place of supply as determined above shall be outside India, and payment also is received in Foreign Exchange and they are not establishments of distinct persons. With the above, it shall qualify for export of services and It is taxable at Zero rated. 
 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Related Topics
Loading
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
05 July 2026
Financial Controller

NovumLake Partners

Mumbai

CA

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details