Sample: Dr Kiran, 42, runs a clinic in Nagpur. ₹28 lakh consultation fees.
Taxed on ₹14 lakh, no GST on fees
Consultation fees under the 50% scheme. Healthcare is exempt from GST, so no registration for fees alone.
Profession, Sec 58 (old 44ADA)
| Consultation fees | ₹28,00,000 |
| Income at 50% | ₹14,00,000 |
Tax
| Tax at slab rates | ₹90,000 |
| Cess 4% | ₹3,600 |
| Tax for the year | ₹93,600 |
| Advance tax by 15 March | (₹93,600) |
₹0 GST for you on ₹18 lakh of fees
Adv. Farah, 37, litigation practice in Delhi.
Open the sample₹17 lakh received, 2 FIRA to collect
Kabir, 29, software developer in Pune. Clients in the USA, UK, Germany and India.
Open the sampleReport ₹10.8 lakh gross, not ₹9.7 lakh payout
Zoya, 26, illustrator in Kolkata, paid through an overseas freelance platform.
Open the sample₹8.8 lakh ad revenue, ₹0 GST under LUT
Meher, 27, video editor and creator in Jaipur. Brand deals, platform ad revenue, Indian clients.
Open the sample₹5.7 lakh still to come in
Kabir, 29, software developer in Pune. Clients in the USA, UK, Germany and India.
Open the sample₹0 IGST on a ₹3.1 lakh export
Kabir, 29, software developer in Pune. Clients in the USA, UK, Germany and India.
Open the sample