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GST Registration for Freelancers


All those goods supplying business ventures who have an annual turnover that exceeds ₹ 40 lakh in a financial year need to register themselves as a normal taxable entity. This threshold is ₹20 lakh for Jammu and Kashmir, Himachal Pradesh, Uttarakhand and North eastern states of India.

All those service providers whose annual turnover exceeds ₹20 lakh in a financial year are required to register for the GST as a normal taxable entity. For the special category states i.e. Jammu and Kashmir, Himachal Pradesh, Uttarakhand and North eastern states, the annual turnover limit is ₹10 lakh.

Thus, unless you are making more than 20 LPA on freelancing site like Upwork, Fiverr, etc you need not register for GST.

Businesses For Whom GST Registration Is Mandatory Regardless of Annual Turnover: Section 24 of the CGST Act 2017

·     Agents or suppliers of goods via an e-commerce portal

·     Any casual taxable person

·     Any Input Service Distributor (ISD)

·     Any Non- resident taxable entity

·     Inter- State Goods and Services suppliers

·     Online data access/ Retrieval service provider

·     TDS/TCS deductors

·     Those who are liable to pay tax due to the reverse-charge mechanism.

 Documents required for GST registration:

·  Your photograph

·  Copy of your PAN and Aadhaar card

·  Identity and address proof

·  Latest bank account statement or cancelled cheque

·  Your digital signature

·  Electricity or telephone bill 

·  The rental agreement for office premises

·  No objection certificate

 



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