- Whether a ‘Freelancer’ is liable to be registered?
- What are OIDAR services?
- Whether composition scheme is applicable to a freelancer?
- What would be the rate of tax applicable?
- What are the rules regarding invoicing?
- Is the service provider eligible for input?
- Should returns be filed?
Whether a ‘Freelancer’ is liable to be registered?We know that under the GST law, mandatory registration needs to be obtained in the following situations:
- When the turnover crosses the threshold limit of Rs. 20 lacs (general cases)
- When the turnover crosses the threshold limit of Rs. 10 lacs (specific cases of North-east states)
- For services covered under Online Information and Database Access and Retrieval services (‘OIDAR’)
- In case of export of services, since a mandatory GST registration is required for any inter-state supply of goods/services. Export of services is termed as “zero-rated supplies” and qualifies as “inter-state supply” under the IGST Act.
What are OIDAR services?Under the GST Act, OIDAR services include the following:
- Advertising on internet
- Providing cloud service
- Provision of e-books, music, movie, software and other intangibles via the internet
- Providing data or information, retrieval or otherwise to any person in electronic form through a computer network
- Online gaming