There is no clear documentation available whether GST is applicable for the bloggers or not. Under the standard conditions, anyone who is earning more than Rs. 20 Lakh per annum should register for GST. However, if you are someone dealing in interstate business or transactions, you need to register for GST compulsorily. As an overview, the same logic should be applied to the blogging profession as well.
Having said that, how do bloggers earn? Through advertisements. The advertisement is a taxable service as envisaged in the GST act. Since the blogger publishes ads on his platform, he is termed as the supplier and the one who places the ads is the receiver. As such, the blogger should charge the GST to the receiver. From that point of view, a conflict arises in case of bloggers. Is the blogger a supplier? By the face of it, since a blogger publishes the ads on his platform, he is indeed the supplier. But, the people who place the ads are not the direct receivers. Google who makes the payment acts as a clearing house. Bloggers though act as suppliers have no access to how much Google gets paid for the ads by the companies placing the ad.
As such, as you can see there is no clear understanding in the GST rules as of now. I would request the bloggers not to worry about registering for the GST as of now. Until the exact guidelines emerge, it would be advisable to stay at your current status.
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