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Is service tax required for independent software developer !

Ashwini (SE) (49 Points)

28 February 2018

I am a freelancer (software) developer .

for AY-18-19

My income from adsense is 300000 (foriegn remmiteance)

and some project I did as a freelancer and got 10 lakh from that (india income)

So my total earning is 13 lakh.

My question is do I have to pay service tax for this ??

And if Service tax is not Applicable the For income tax Can I fill ITR-4 and show all my income under 44ADA.

--Thanks

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4 Replies

Sagar Mailapur (172 Points)
Replied 28 February 2018

service tax not there

Neha sharma (-) (1257 Points)
Replied 28 February 2018

Dear Sir

Service Tax has been replaced by GST with effect from 1st July 2017.

As per the new GST Laws, GST Registration is not required if the total of your India Income + outside India income (i.e. export) is less than Rs. 20 Lakhs. Therefore, GST is not applicable in your case.

As far as Income Tax is concerned, you would be required to file your Income Tax Returns. You can claim the benefit of Section 44ADA and disclose your Income as 50% of total.