GST for content creators in India

This is general information, not tax advice, and it reflects the official pages listed under Sources as read on 6 October 2026. Whether you must register for GST depends on your total turnover, where you sell from, and whom you sell to. The text of the CGST Act on the CBIC site says a supplier must register if aggregate turnover in a financial year exceeds ₹20 lakh, or ₹10 lakh if the supplies are made from a special category State. A CBIC flyer adds that the limit for suppliers of goods only is ₹40 lakh in most States, while services and mixed supplies stay at ₹20 lakh. A chartered accountant can say which applies to you.

Two cautions come first. Thresholds are set in law and can be changed by notification, and the Act text I read is the consolidated version on CBIC’s site, whose address carries a date of 28 September 2022. So check the current figure on the GST portal before you rely on any number here. And the thresholds are not the whole story: some situations need registration at any turnover, which the table sets out.

The CGST Act defines aggregate turnover as the total of all taxable supplies, exempt supplies, exports of goods or services, and inter-State supplies by persons with the same PAN, worked out across India. It leaves out the GST itself and inward supplies on which you pay tax under reverse charge. Two points follow for creators. It is counted per PAN, not per Instagram account or per income stream. And it adds up everything you supply, so a brand fee, a template sale and a paid call all go into one total.

Here is an example, with invented numbers, to show how the totals work. In one financial year a creator invoices brands ₹8 lakh, sells digital products worth ₹6 lakh through a payment page and takes ₹4 lakh for paid calls. Each stream looks small, but together they reach ₹18 lakh, which is under ₹20 lakh. Add one more campaign worth ₹3 lakh and the total crosses the line. The test is the whole year’s total, so keep a running figure and check it every quarter rather than at the end.

Which payments count, such as payouts from a platform or fees paid in foreign currency, depends on how each is classified. I did not find an official page that settles that for creators, so ask a chartered accountant if you are near the limit.

GST is a tax on supply, and the registration test in section 22 applies to every supplier making taxable supplies of goods or services. That is not limited to companies. If you are paid for work, whether a sponsored Reel, a UGC video, an edit for a client or a coaching session, you are supplying a service in the ordinary sense of the word, and it is the turnover from those supplies that is counted.

The harder questions are about classification. Is a downloadable template or ebook a supply of goods or of services? What if a bundle includes both a file and a call? The flyer notes that mixed supplies fall under the ₹20 lakh limit. The rate of tax and the right category for each product are matters for your accountant. This post states no GST rate, because I did not read one for creator services on an official page today.

Tip: GST on Razorpay’s fee is a separate thing. When Razorpay charges 18% GST on its 2% fee, that is the gateway’s tax on its own service, charged to you. It does not mean you are registered, and it does not change your own limit.

Creators sometimes work for brands or clients outside India. The IGST Act defines an export of services as a supply where all five conditions hold: the supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange (or in Indian rupees where the Reserve Bank permits), and the supplier and recipient are not merely establishments of the same person.

The place-of-supply test is a legal one and not always obvious, so do not assume that a foreign payer makes your job an export. CBIC’s FAQ says exports are zero rated, so no tax is payable on them, and that registration is needed to claim refunds of tax paid on inputs. It is an undated FAQ answer, and a general one. For a creator the practical step is to keep each foreign contract, invoice and bank credit together, and show the paperwork to an accountant before you decide how to treat it.

Platform payouts, such as money from a video platform’s ad programme, may arrive from outside India, but I did not find an official page that says how GST treats them for creators. Do not treat them as exports until an accountant confirms it.

If you are registered, section 31 of the CGST Act says a person supplying taxable services issues a tax invoice before or after the service but within a prescribed period. It must show the description, the value, the tax charged and other prescribed particulars. A person supplying exempt goods or services issues a bill of supply instead. On receipt of an advance payment, a registered person issues a receipt voucher. A tax invoice may be skipped when the value is under ₹200, subject to conditions. The prescribed period and the particulars are in the CGST Rules, which I did not open, so ask your accountant for the current list.

If you are not registered, the CBIC flyer says you cannot collect tax from customers, and your buyers cannot claim input tax credit on your supply. So never add a GST line to an invoice before you hold a GST number. You can still issue a plain invoice or receipt with your name, address, date, a description, the amount and how it was paid. Brands’ accounts teams ask for it, and it gives you a clean record. Razorpay’s FAQ says its Payment Links do not send an invoice after payment, so make your own.

1. Add up your turnover for the financial year to date, across every stream under your PAN, and note which State you supply from.
2. Compare it with the limit on the GST portal. If you are close, ask a chartered accountant before you cross it, not after.
3. Apply on the GST portal at gst.gov.in. A CBIC FAQ says new registration is applied for there, and a 2017 CBIC note says you need a PAN, an email address and a mobile number to begin.
4. From the day you are registered, charge GST on your invoices as your accountant advises, and file the returns the portal asks for.
5. If you register voluntarily below the limit, CBIC’s FAQ says you are treated as a normal taxable person and tax is due from your first supply after registration.

The cost of getting it wrong runs both ways. Registering too early adds returns and tax on your prices. Registering too late can lead to penalty, and the CBIC 2017 note says a person liable to register who does not do so loses input tax credit and may attract penalty. That 2017 note is dated, so the current rules are on the portal.

• Keep one running total of everything you supply in the financial year, under one PAN.
• Record the date, payer, amount, purpose and State or country for each payment.
• Issue an invoice for every brand or client, even when you do not need to charge GST.
• Do not show GST on an invoice until you hold a GSTIN.
• Keep foreign contracts and bank credits together for an accountant to review.
• Re-check the threshold on the GST portal each year, because it is set in law and can be changed.
• Read our guide to income tax for creators too, because GST and income tax are separate taxes with separate rules.