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GSTR 1 and GST 3B Returns for Bloggers

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Amar Ilindra

Founder

23 Points Posted on 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

Replies (2)

Quick Summary

This discussion clarifies GST filing for bloggers receiving advertising income from Google Singapore. It confirms this income qualifies as export of services, subject to 0% GST, and should not be reported as intra-state supply. The advice includes the necessity of filing a Letter of Undertaking (LUT) for duty-free exports and correctly reporting these zero-rated supplies in the 'Outward Taxable supply (zero-rated)' section of GST returns, rather than under 'Nil Rated Supplies'.

Mujeeb Doi

171 Points Posted on 23 September 2021

Yes, as per the information given it will be export of services and it cannot be shown as intra-state supply.
Yes, you need to file LUT in case you want to export without payment of duty.
There is specific column in the returns viz "Outward Taxable supply (zero-rated)", where such exports without payment of duty are disclosed