GST Registration Guide for Indian Content Creators (2026)

Mandatory registration thresholds:
- Annual turnover exceeds ₹20 lakh from services (most Indian states)
- Annual turnover exceeds ₹10 lakh (for North-Eastern states and special category states)
- If you provide services to companies outside India (export of services — register regardless of turnover)

Calculating your turnover for GST:
Include ALL income sources:
- Brand deal payments from Indian companies
- Consulting/coaching fees
- Digital product sales to Indian customers
- UGC creation fees

May NOT be included:
- YouTube AdSense (paid by Google Singapore/Ireland — export of services)
- Instagram Reels revenue (paid by Meta — export of services)

Practical example:
- YouTube AdSense: ₹15 lakh/year — Not counted for threshold (export)
- Brand deals: ₹12 lakh/year — Counted
- Affiliate commissions: ₹3 lakh/year — Counted
- Total for GST threshold: ₹15 lakh — Under ₹20 lakh, no mandatory registration

Voluntary registration: You can register even below the threshold. Benefits include claiming input tax credit on business purchases.

Documents needed:
1. PAN card
2. Aadhaar card
3. Proof of business address (rent agreement, utility bill)
4. Bank account details (cancelled cheque/statement)
5. Passport-size photograph
6. Digital signature (for company registration)

Registration steps:
1. Visit gst.gov.in → New Registration
2. Select 'Taxpayer' and fill Part A (PAN, mobile, email)
3. Verify via OTP on mobile and email
4. Complete Part B with business details
5. Upload required documents
6. Submit application with e-sign or DSC
7. Receive GSTIN within 3-7 working days

Business type selection:
- Sole proprietor: Simplest, suitable for most creators
- Partnership/LLP: If you have a co-creator or business partner
- Private Limited: If annual income exceeds ₹50 lakh (better tax structure)

Cost: Registration itself is free. A CA may charge ₹2,000-₹5,000 for assistance.

HSN/SAC code for creators: 998361 (Advertising services) or 998314 (Online content) — consult a CA for the most appropriate code.

How GST works on brand deals:

1. You quote your rate PLUS 18% GST to the brand
2. Example: Rate ₹25,000 + GST ₹4,500 = Invoice total ₹29,500
3. The brand pays ₹29,500
4. You deposit the ₹4,500 GST with the government
5. You keep ₹25,000 as your income

GST invoice format:
- Your name, address, GSTIN
- Brand's name, address, GSTIN (if registered)
- Invoice number (sequential)
- Date of invoice
- Description of services
- HSN/SAC code
- Taxable amount
- CGST + SGST (9% each for same-state) or IGST (18% for different state)
- Total amount

Input Tax Credit (ITC):
You can claim GST credit on business purchases:
- Equipment (camera, laptop, phone)
- Software subscriptions
- Editing services
- Studio rent
- Professional fees (CA, lawyer)

This reduces your net GST liability. Example:
- GST collected from brands: ₹20,000
- GST paid on business expenses: ₹5,000
- Net GST to deposit: ₹15,000

Filing requirements:

| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 (outward supplies) | Monthly/Quarterly | 11th of next month |
| GSTR-3B (summary return) | Monthly/Quarterly | 20th of next month |
| GSTR-9 (annual return) | Annual | December 31 |

Quarterly filing (QRMP scheme):
- Available for creators with turnover under ₹5 crore
- File GSTR-1 and GSTR-3B quarterly instead of monthly
- Much simpler compliance

Common GST mistakes creators make:
1. Not registering when turnover crosses ₹20 lakh
2. Not charging GST on brand deals (you're liable regardless)
3. Mixing personal and business expenses
4. Not claiming input tax credit on business purchases
5. Late filing (attracts ₹50/day penalty for each return)

Recommended approach:
- Hire a CA for GST filing: ₹8,000-₹15,000/year
- Maintain a simple spreadsheet of all invoices and expenses
- Set aside 18% of every brand deal payment for GST
- File on time — penalties add up quickly