When Is GST applicable to Bloggers / Publishers?

When Is GST applicable to Bloggers / Publishers?

Yes, GST is applicable to Bloggers / Publishers (hereinafter referred to as ‘User’) as there is supply of services. Under GST, Bloggers and Affiliate Marketers fall under the Online Information and Database Access or Retrieval services (OIDARS).

The three main conditions that concerns Users are as under –

  • Total income of Users in a year exceeds Rs. 20 lakhs; OR
  • There is inter-state supply of services; OR
  • There is supply of online information and database access or retrieval services from a place outside India to a person in India

For most of the Bloggers / Publishers, even if the annual turnover is less than Rs. 20 lakhs, GST registration will be mandatory as the supply of services is in a different state.