Can creators receive brand payments without GST registration?

This page provides general information only and is not legal advice.

Allowed with conditions

Summary

Whether a content creator can receive payments from brands without GST registration may depend on various factors including the nature of the services provided, the aggregate turnover, and other conditions prescribed under GST law principles. GST registration requirements are tied to specific criteria that may or may not apply depending on individual circumstances.

Law or Regulation Involved

This generally relates to provisions under GST law principles regarding registration requirements for persons providing services, as well as provisions under the Income Tax Act regarding reporting and taxation of income from brand collaborations and sponsorships.

Key Conditions / Exceptions

• GST registration requirements may depend on aggregate turnover crossing prescribed thresholds under applicable provisions.
• Certain categories of services or service providers may have different registration considerations.
• The nature of the arrangement with brands, such as sponsorships, endorsements, or collaborations, may affect how obligations are determined.
• Income tax obligations related to brand payments may apply independently of GST registration status.

Risk If Ignored

If GST registration is required based on applicable criteria and is not obtained, this may result in notices, queries, or compliance-related communications from authorities. Brands may also have their own requirements regarding vendor registration or documentation that could affect payment arrangements.

When to Talk to a Professional

You may want to consult a Chartered Accountant or GST practitioner to understand whether GST registration requirements apply to your specific situation, and how to approach compliance with both GST and income tax obligations related to brand payments.

Last reviewed: 2025-03 | Version: 1.0