GST on Affiliate Income Income in India — Registration, LUT & Rules
Last updated: March 2025 · Reviewed by TaxTap CA team
Affiliate income from foreign networks (Amazon US, Impact) is export of services — zero-rated with LUT. Domestic affiliate income (Amazon India) attracts normal GST. Since Affiliate Income payments come from outside India, your services likely qualify as 'export of services' — zero-rated with LUT.
Who this applies to
- Indian freelancers/creators earning through Affiliate Income
- Affiliate Income earners crossing ₹20L annual turnover
- Professionals confused about GST on Affiliate Income income
- Affiliate Income users wanting to claim Input Tax Credit
How this works for Affiliate Income
GST registration is mandatory when aggregate turnover exceeds ₹20L (₹10L in special category states).
Affiliate Income income from foreign sources qualifies as 'export of services'. File LUT for zero-rated GST.
File LUT (Form RFD-11) at the start of each FY to make exports zero-rated.
File GSTR-1 and GSTR-3B monthly or quarterly depending on turnover.
Claim ITC on business expenses — software, tools, internet, coworking.
Affiliate income from foreign networks (Amazon US, Impact) is export of services — zero-rated with LUT. Domestic affiliate income (Amazon India) attracts normal GST.
Real examples
Affiliate Income earner under ₹20L
Below GST threshold, no registration needed.
Affiliate Income earner above ₹20L with foreign income
Export of services with LUT.
What should you do?
Under ₹20L? Registration optional unless you want ITC benefits.
Foreign income? Register + LUT = zero GST. Clean and simple.
Don't delay registration when crossing ₹20L — penalties for late registration.
Track aggregate turnover carefully — includes exempt supplies.
Mistakes to avoid
Charging 18% GST on Affiliate Income foreign income instead of zero-rating with LUT.
Not filing LUT at the start of the financial year.
Not keeping Affiliate Income payout statements reconciled with GSTR returns.
Forgetting FIRC/BRC as proof of export.
Missing the ₹20L threshold because aggregate turnover wasn't tracked.
Documents you need
- GST registration certificate
- LUT acknowledgment (Form RFD-11)
- FIRC/BRC for every foreign receipt
- Affiliate Income payout reports
- Bank statements for reconciliation
GST giving you a headache?
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