TaxSavvy

TaxSavvy for youTuber or creator, youTube

AdSense dollars every month. Zero GST with an LUT, tax planned.

Main income from YouTube AdSense

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  • LUT filing RFD-11 for exporters
  • Presumptive income tax return, ITR-4 (Sugam), Sec 58 (old 44AD, 44ADA, 44AE)
  • New GST registration, REG-01
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  • AIS or 26AS
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Questions, answered the CA way

Facts, Provisions and law, Analysis, Conclusion.

  • YouTube / AdSense: GST, FEMA, and income tax treatment
    Facts
    YouTube pays Indian creators through Google Asia Pacific (Singapore entity). This means AdSense income is foreign income received in INR after conversion.
    Provisions and law
    IT Act, Sec 28 | FEMA | GST, export of service | FIRC
    Analysis
    Income tax: Taxable as business income at slab rate. You can deduct expenses, equipment, editing software, internet, studio. Sec 58, Income-tax Act 2025 (old Sec 44ADA) not applicable (not a listed profession for "performing arts" in the context of YouTube). GST: Export of service, 0% GST. But you must file a Letter of Undertaking (LUT) annually to export without collecting GST. Without LUT, you'd have to collect 18% GST and claim a refund, tedious. FEMA: Foreign income must be repatriated to India. AdSense deposits into your Indian bank account, your bank issues an FIRC (Foreign Inward Remittance Certificate). Keep all FIRCs, they prove source of foreign income. Maintain records for 7 years.
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  • LUT filing: how to export services with 0% GST
    Facts
    When you provide services to a foreign client and receive payment in foreign currency, it's an export of service. Zero GST applies, but only if you've filed a Letter of Undertaking (LUT) with the GST department.
    Provisions and law
    CGST Act, Sec 16(3)(a) | Rule 96A | LUT Form RFD-11
    Analysis
    Without LUT: You collect 18% GST on the invoice, deposit it, then claim a refund. Refunds take 30-90 days. Cash flow nightmare. With LUT: Issue invoice at 0% GST. Receive USD from client. Convert to INR. No GST to deposit, no refund to claim. Clean. Filing LUT: Annual. File on GST portal → Services → User Services → Furnish LUT. No fee. No stamp. Takes 5 minutes. Valid for the entire financial year. Conditions for export of service: Place of supply = outside India. Payment received in convertible foreign exchange. Customer is outside India.
    Conclusion
    • Login to GST portal → Services → User Services → Furnish LUT
    • Select FY for which LUT is being filed
    • Fill in details, submit with DSC or EVC
    • Download the LUT acknowledgement, keep for 7 years
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  • Invoicing foreign clients: Upwork, Fiverr, direct: FIRC and proof of export
    Facts
    When you receive money from a foreign client, you need proof that it was for export of service, not just a random foreign transfer (which could attract Sec 102, Income-tax Act 2025 (old Sec 68) scrutiny).
    Provisions and law
    FEMA 1999 | RBI ECB Guidelines | GST, export documentation
    Analysis
    FIRC (Foreign Inward Remittance Certificate): Your Indian bank issues this when foreign currency is credited. Contains: sender's name/country, amount, currency, purpose code. Get FIRC for every payment. Bank usually offers e-FIRC on request. Upwork/Fiverr: These platforms pay from their international entities. Get the payment breakdown showing client name, project, and amount. Platform 1099/earnings reports are useful. FIRC from your bank when money hits account. Documentation stack for every foreign payment: Invoice to client → platform earnings report → FIRC from bank → bank statement showing credit.
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  • Freelancer with Foreign Clients: Tax, GST, and FEMA Complete
    Facts
    India-based freelancer earning from US/UK/UAE clients: three compliance layers. Income Tax: declare foreign income, pay at slab rate. GST: export of services = zero-rated, but registration needed. FEMA: receive payment in USD via AD bank, convert within stipulated time. Get all three wrong and you have an IT notice, a GST notice, and an RBI violation.
    Provisions and law
    Sec 58 (old 44ADA); GST, Zero Rated Export; FEMA, EEFC; Sec 393 (old 195), No TDS
    Analysis
    GST myth: Many freelancers think they must charge 18% GST to foreign clients. Wrong. Export of services = zero-rated. Charge 0% GST. File LUT (Letter of Undertaking) once per year on GST portal. No GST collected from foreign client. No refund to claim. FEMA receipt deadline: Invoice raised March 1: payment must reach India by November 30 (9 months). If client delays: apply to RBI for extension. Funds beyond 9 months without RBI approval = FEMA violation. Currency conversion timing: Income recognized when received (not invoiced). Use RBI rate on date of receipt. If received in EEFC account: recognized when converted to INR. Keep EEFC account if you have USD expenses (cheaper than converting both ways). The new regime advantage for freelancers: Foreign income ₹30L → Sec 58, Income-tax Act 2025 (old Sec 44ADA): ₹15L taxable → new regime tax ≈ ₹2.1L. Old regime with Sec 123 (old Sec 80C): ₹13.5L taxable → tax ≈ ₹2.5L.
    Conclusion
    • Determine if profession is in Sec 58 (old Sec 44ADA) specified list (IT, consultant, designer, generally yes)
    • Open EEFC account at your bank for direct foreign currency receipt
    • File LUT (Letter of Undertaking) on GST portal before raising first foreign invoice
    • Raise invoice in USD to foreign client, zero GST charged
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AdSense dollars every month. Zero GST with an LUT, tax planned.

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