GST for Content Creators in India: Registration, Filing & Compliance Guide

Mandatory registration threshold:
- Annual revenue exceeds ₹20 lakh (aggregate turnover)
- ₹10 lakh for special category states (Northeastern states, Himachal, Uttarakhand, J&K)

What counts toward the ₹20 lakh threshold:
- YouTube AdSense income
- Brand deal payments
- Affiliate commissions
- Course and product sales
- Super Chat and membership income
- All revenue sources combined

Voluntary registration:
- You can register below ₹20 lakh to claim input tax credit
- Useful if you have significant equipment purchases
- Allows you to appear more professional to brands

Registration process:
1. Visit gst.gov.in
2. Apply for new registration under 'Services' > 'Registration'
3. SAC Code: 998361 (Advertising services) or 998313 (Online content)
4. Choose Regular or Composition scheme
5. Apply for LUT (Letter of Undertaking) for export of services
6. Registration typically approved within 7-15 days

Each income source has different GST treatment:

YouTube AdSense (Google):
- Classified as export of service (service provided to entity outside India)
- GST Rate: 0% under LUT (Letter of Undertaking)
- You must file LUT annually on the GST portal
- Without LUT: You pay 18% GST but can claim refund (not recommended)

Brand Deals with Indian Companies:
- GST Rate: 18%
- You must issue a tax invoice with GST to the brand
- Brand pays you: Service fee + 18% GST
- Example: ₹50,000 service fee + ₹9,000 GST = ₹59,000 total invoice

Affiliate Income from Indian Platforms (Amazon.in, Flipkart):
- GST Rate: 18%
- Some platforms handle GST differently — check each platform's policy

Affiliate Income from Foreign Platforms:
- Export of service: 0% under LUT
- Same treatment as YouTube AdSense

Course/Product Sales to Indian Customers:
- GST Rate: 18% on digital services
- Must collect GST from customers and remit to government

Key principle: Income from foreign entities = export of service (0% GST with LUT). Income from Indian entities = 18% GST.

Regular GST filing schedule:

Monthly Filing (above ₹5 crore turnover):
- GSTR-1: By 11th of next month (outward supplies)
- GSTR-3B: By 20th of next month (summary + tax payment)

Quarterly Filing (QRMP scheme, below ₹5 crore):
- GSTR-1: By 13th of month after quarter end
- GSTR-3B: By 22nd/24th of month after quarter end
- Most creators qualify for quarterly filing

Annual Return:
- GSTR-9: By December 31st of following year
- Required for all registered persons

Practical tips for creators:
- Use accounting software (Zoho Books, ClearTax) to auto-generate GSTR-1
- Maintain separate records for domestic (18% GST) and export (0% GST) services
- Keep all brand deal invoices organized by quarter
- Track input tax credit on equipment and software purchases
- Consider hiring a GST practitioner (₹2,000-₹5,000/month) if filing seems complex

Common filing mistakes:
- Forgetting to renew LUT annually (results in paying GST on exports)
- Not claiming input tax credit on business expenses
- Mixing personal and business expenses
- Late filing penalties (₹50/day for GSTR-3B, ₹20/day for Nil GSTR-3B)

Claim GST paid on business expenses to reduce your GST liability:

Eligible for ITC:
- Camera equipment and accessories (18% GST paid)
- Laptop and computer (18% GST)
- Software subscriptions: FluxNote, Adobe, Canva (₹ paid on GST)
- Internet service (18% GST on business portion)
- Mobile phone and plan (18% GST on business portion)
- Office furniture and setup (18%/12% GST)
- Professional services: CA fees, legal fees (18% GST)
- Coworking space rent (18% GST)

Not eligible for ITC:
- Personal expenses mixed with business
- Food and beverages (blocked credit)
- Purchases without proper GST invoice
- Purchases from unregistered dealers (unless reverse charge applies)

ITC Calculation Example:
- GST collected on brand deals: ₹18,000
- GST collected on course sales: ₹7,200
- Total GST liability: ₹25,200
- ITC on equipment: ₹5,400
- ITC on software: ₹1,800
- ITC on internet/phone: ₹900
- Total ITC: ₹8,100
- Net GST payable: ₹17,100

Proper ITC management can reduce your effective GST outgo by 20-40%.