{
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  "sourcesContent": ["import{jsx as e,jsxs as r}from\"react/jsx-runtime\";import{addPropertyControls as t,ControlType as a}from\"framer\";import*as i from\"react\";let n=\"z73Iw8W3B\",o=\"LXPPb0mj_\",s=\"MJoGirltk\",l=\"aRsDZYt0I\",c=\"xt1rryj9L\",d=(e,r)=>{if(e&&\"object\"==typeof e)return{...e,alt:r};},h=[{id:\"VT6hA9Rf7\",[n]:\"GST registration for freelancers- a 2024 guide\",[o]:\"gst-registration-for-freelancers-a-2024-guide\",[s]:\"2024-01-29T00:00:00.000Z\",[l]:d({src:\"https://framerusercontent.com/images/l7rUbXuuVT1ayxCkNf5CnnY19wg.png\",srcSet:\"https://framerusercontent.com/images/l7rUbXuuVT1ayxCkNf5CnnY19wg.png?scale-down-to=512 512w, https://framerusercontent.com/images/l7rUbXuuVT1ayxCkNf5CnnY19wg.png 570w\"},\"GST for freelancers\"),[c]:/*#__PURE__*/r(i.Fragment,{children:[/*#__PURE__*/e(\"h2\",{children:\"Definition of Freelancer under GST\"}),/*#__PURE__*/e(\"p\",{children:\"The GST act DOES NOT define freelancer. A freelancer is covered under the larger definition of supplier of services. Hence, all the rules and provisions applicable to supplier of services are applicable to freelancers.\"}),/*#__PURE__*/e(\"h2\",{children:\"Is GST registration required as a freelancer?\"}),/*#__PURE__*/e(\"p\",{children:\"Only if you satisfy certain conditions. As a rule of thumb, if you are just starting out as a freelancer, you do not need GST registration. The Government of India has also simplified the requirements for service providers by issuing notification Number 10/2017 under the IGST act.\"}),/*#__PURE__*/e(\"p\",{children:\"As per the notification, a service needs to get the GST registration only if his aggregate turnover, calculated on whole India basis exceeds Rs. 20 lakh rupees.\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:\"Hence, at the time of writing this post, as a freelancer, the only condition applicable to you is that your turnover exceeds Rs. 20 lakhs in one financial year.\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"h2\",{children:\"Timeline to get GST registration as a freelancer.\"}),/*#__PURE__*/e(\"img\",{alt:\"\",className:\"framer-image\",\"data-framer-asset\":\"data:framer/asset-reference,4La3lpSClgLDlTVrMKOYKlsVyo0.png\",\"data-framer-height\":\"792\",\"data-framer-width\":\"916\",height:\"396\",src:\"https://framerusercontent.com/images/4La3lpSClgLDlTVrMKOYKlsVyo0.png\",style:{aspectRatio:\"916 / 792\"},width:\"458\"}),/*#__PURE__*/e(\"p\",{children:\"As per Section 25 of the CGST Act, 2017, a person has to apply for a GST registration within 30 days of becoming liable to register.\"}),/*#__PURE__*/e(\"p\",{children:\"In context of freelancers, this means that a person has to apply for a registration under GST within 30 days of his/her sales crossing Rs. 20 lakhs.\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:\"it is important to note what the law is saying. the law does not require you to acquire GST registration within 30 days. It only wants you apply for it, hence, even if it takes more than 30 days for you to get GST registration, no penalty is levied as no default is made.\"}),/*#__PURE__*/e(\"h2\",{children:\"Documents required for GST registration\"}),/*#__PURE__*/e(\"h4\",{children:\"This is the list of common documents required for GST registration:\"}),/*#__PURE__*/r(\"ol\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Your photograph. Jpeg/jpg only.\\xa0\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Your PAN card\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Phone number (linked with Aadhar)\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Electricity bill of selected registered office.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Location of registered office.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Location of address on Aadhar card(if different from point 7).\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Aadhar or PAN card of the owner of registered office.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Property tax receipt( if available)\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Name, Occupation and address of two witnesses.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Cancelled Cheque/bank passbook/ Bank statement as a proof of bank account\"})})]}),/*#__PURE__*/e(\"p\",{children:\"You have to declare a place as registered office for the business. It can be your family's property or house as well. If the house is in name of your family member, you need a No Objection Certificate from the said family member. However, if the property is in your name, No Objection Certificate is not needed.\"}),/*#__PURE__*/e(\"p\",{children:\"In case of rented or leased property, agreement is also required, however the agreement must state that the property can be used for commercial purposes.\"}),/*#__PURE__*/r(\"h2\",{children:[/*#__PURE__*/e(\"br\",{}),\"How long does it take to acquire GST registration?\"]}),/*#__PURE__*/e(\"p\",{children:\"In my experience, for 90% of the applications, it takes applicant 25 days to get a GST registration. In rest 20% of the cases, the application is approved in 10 days or less.\"}),/*#__PURE__*/e(\"p\",{children:\"This is because the firs communication from the department is received in 10 calendar days. If the officer is satisfied with the application, then the application is approved within 10 days. But that happens only 20% of the time. In rest of the cases, the officer will ask for additional(and sometimes duplicate) information and documents, which will hve to be provided, after which the officer takes another 15 calendar days to decide on the application.\"}),/*#__PURE__*/e(\"p\",{children:\"You can re-apply immediately if your application is rejected.\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"h2\",{children:\"Do OIDAR provisions affect freelancers in India?\"}),/*#__PURE__*/e(\"p\",{children:\"No, OIDAR provisions are esigned to cover service providers located outside India providing services to clients located in India. Hence, the same are not applicable to Indian Freelancers.\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"h2\",{children:\"Should a freelancer register as a Composite dealer?\"}),/*#__PURE__*/e(\"p\",{children:\"No, it is not possible to register as a composite dealer as a freelancer. Only restaurants(as service providers) can register under composition scheme.\"}),/*#__PURE__*/e(\"h4\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"h2\",{children:\"Consequences for not registering under GST.\"}),/*#__PURE__*/e(\"p\",{children:\"As per Section 52(1)(xi) of CGST Act, If you do not register under GST and are caught, you will be liable to a penalty of minimum 10000 and upto 100% of the tax evaded.  Thus you will be required to pay bot h: The tax evaed and the penalty amount, bringing the total upto 200% of tax not paid.\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:\"And that is all for registrations under GST. At Remote Munshi, we offer free GST registrations for freelancers and Remote Workers. You can email me at akshit@remotemunshi.com to avail the benefit of free GST registration.\"}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})})]})},{id:\"CtbtYwBtR\",[n]:\"Taxation under 44ADA of Income Tax Act and how you can use it to save a considerable amount of taxes.\",[o]:\"44ada-introduction\",[s]:\"2023-04-02T00:00:00.000Z\",[l]:d({src:\"https://framerusercontent.com/images/F25gBHugAD1bW0h70acezy6z8.png\",srcSet:\"https://framerusercontent.com/images/F25gBHugAD1bW0h70acezy6z8.png?scale-down-to=512 512w, https://framerusercontent.com/images/F25gBHugAD1bW0h70acezy6z8.png 960w\"},\"\"),[c]:/*#__PURE__*/r(i.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:\"A Chartered Accountant shares his dissection of one of the most important section of Income tax act applicable on remote workers and freelancers.\"}),/*#__PURE__*/e(\"h2\",{children:\"Why you should be reading this?\"}),/*#__PURE__*/r(\"p\",{children:[\"As a \",/*#__PURE__*/e(\"strong\",{children:\"professional\"}),\"( including remote worker and freelancer), it is likely that your taxable income during the year exceeds Rs. 5 lakhs, which will require you to pay taxes on your income. \"]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"em\",{children:\"For those new to the working force of India, first of all congratulations, I wish for your economic prosperity and professional success. Secondly, income tax , in simple words, is the amount you pay to government out of and on the basis of your total income during the year.\"})}),/*#__PURE__*/r(\"p\",{children:[/*#__PURE__*/e(\"strong\",{children:\"The tax portion is significant for most individuals and hence, the need felt to reduce it is only natural. Managing your taxes under any law requires that you or your tax advisor(Read: CA/Lawyer)\"}),\" \",/*#__PURE__*/e(\"strong\",{children:\"has ind-depth knowledge of the law, to plan out the taxes.\"}),/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]}),/*#__PURE__*/e(\"h2\",{children:\"How is this blog-post structured:\"}),/*#__PURE__*/r(\"p\",{children:[\"The aim of this blog post is to provide comprehensive information on section 44ADA of the Income Tax Act. The post is written on the basis of assumption that the variety or reader reading this post will have variety of expectations and thirst for knowledge, hence the same is divided into various parts, and the readers can skip to the relevant part as per their interest.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Here is the index:\"]}),/*#__PURE__*/r(\"ol\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Section 44ADA- extract from income tax act\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})})}),/*#__PURE__*/r(\"li\",{\"data-preset-tag\":\"p\",children:[/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})})]}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/r(\"p\",{children:[/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})]})})]}),/*#__PURE__*/e(\"h4\",{children:\" 1. Extract of 44ADA:\"}),/*#__PURE__*/e(\"h6\",{children:\"The section states the following, :\"}),/*#__PURE__*/e(\"p\",{children:\"An assessee who is a resident of India and is\"}),/*#__PURE__*/r(\"ul\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"An individual or a partnership firm(but not LLP)\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/r(\"p\",{children:[\"And is engaged in professions referred to in Section 44AA(1)(\",/*#__PURE__*/e(\"em\",{children:\"Which includes IT consultancy)\"}),\" and\"]})}),/*#__PURE__*/r(\"li\",{\"data-preset-tag\":\"p\",children:[/*#__PURE__*/e(\"p\",{children:\"whose gross total receipts do not exceed:\"}),/*#__PURE__*/r(\"ol\",{children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\" 75 lakhs or\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"50 lakhs, is the assessee received more than 5% of his gross receipts in cash.\"})})]})]})]}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:/*#__PURE__*/e(\"br\",{className:\"trailing-break\"})}),/*#__PURE__*/e(\"p\",{children:\"One of the most important aspects of using color effectively in design is choosing the right color scheme. A color scheme is a combination of colors that are used together in a design. There are several different types of color schemes that you can use, including monochromatic, analogous, complementary, and triadic.\"}),/*#__PURE__*/r(\"ul\",{style:{\"--framer-font-size\":\"16px\",\"--framer-text-alignment\":\"start\",\"--framer-text-color\":\"rgb(55, 65, 81)\",\"--framer-text-transform\":\"none\"},children:[/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Monochromatic color schemes use different shades and tints of a single color. This can create a cohesive and harmonious look.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Analogous color schemes use colors that are next to each other on the color wheel. This creates a cohesive and harmonious look, as the colors share common undertones.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Complementary color schemes use colors that are opposite each other on the color wheel. This creates a bold and vibrant look, as the colors create high contrast.\"})}),/*#__PURE__*/e(\"li\",{\"data-preset-tag\":\"p\",children:/*#__PURE__*/e(\"p\",{children:\"Triadic color schemes use colors that are evenly spaced around the color wheel. This creates a balanced and harmonious look.\"})})]}),/*#__PURE__*/e(\"h3\",{children:\"Use color to create hierarchy\"}),/*#__PURE__*/e(\"p\",{children:\"In design, hierarchy refers to the way in which elements are arranged in order of importance. You can use color to create hierarchy in your designs by using different colors to highlight important elements. For example, you can use a bold color to draw attention to a call-to-action button, or use a softer color to draw attention to less important elements.\"}),/*#__PURE__*/e(\"h3\",{children:\"Use color to create contrast\"}),/*#__PURE__*/e(\"p\",{children:\"Contrast is an important aspect of design, as it helps to draw attention to specific elements and make them stand out. You can use color to create contrast in your designs by using complementary colors, or by using light and dark shades of the same color.\"}),/*#__PURE__*/e(\"h3\",{children:\"Use color to create unity\"}),/*#__PURE__*/e(\"p\",{children:\"Unity refers to the way in which all the elements in a design work together to create a cohesive whole. You can use color to create unity in your designs by using a consistent color scheme throughout the design, or by using analogous or monochromatic color schemes.\"}),/*#__PURE__*/e(\"p\",{children:\"In conclusion, the use of color in design is crucial to the success of a piece. By understanding the importance of color, and using it effectively in your designs, you can create designs that effectively\"})]})}];for(let e of h)Object.freeze(e);t(h,{z73Iw8W3B:{defaultValue:\"\",title:\"Title\",type:a.String},LXPPb0mj_:{title:\"Slug\",type:a.String},MJoGirltk:{defaultValue:\"\",title:\"Date\",type:a.Date},aRsDZYt0I:{__defaultAssetReference:\"data:framer/asset-reference,F25gBHugAD1bW0h70acezy6z8.png?originalFilename=Simple+Fill%402x.png&preferredSize=auto\",title:\"Image\",type:a.ResponsiveImage},xt1rryj9L:{defaultValue:\"\",title:\"Content\",type:a.RichText}}),h.displayName=\"Blog\";export default h;export const enumToDisplayNameFunctions={};export const utils={async getSlugByRecordId(e,r){var t;return null===(t=h.find(r=>r.id===e))||void 0===t?void 0:t[o];},async getRecordIdBySlug(e,r){var t;return null===(t=h.find(r=>r[o]===e))||void 0===t?void 0:t.id;}};\nexport const __FramerMetadata__ = {\"exports\":{\"utils\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"enumToDisplayNameFunctions\":{\"type\":\"variable\",\"annotations\":{\"framerContractVersion\":\"1\"}},\"default\":{\"type\":\"data\",\"name\":\"data\",\"annotations\":{\"framerCollectionUtils\":\"1\",\"framerCollectionId\":\"XKwIw3Sx7\",\"framerContractVersion\":\"1\",\"framerRecordIdKey\":\"id\",\"framerSlug\":\"LXPPb0mj_\",\"framerEnumToDisplayNameUtils\":\"2\",\"framerData\":\"\"}},\"__FramerMetadata__\":{\"type\":\"variable\"}}}"],
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