Why Google Asking For GSTIN Number For Google Developer Individual Account Here Is Answer

Taxes in your country

Taxes or Value Added Tax (VAT) might be applicable to your business, depending on its location. Read on to see what applies in your country. If you'd like to see information for another country, click the drop-down menu above.

Taxes in India

If you are located in India, starting July 1 2017, you will be charged a Goods and Services tax (GST) on all the purchases you make.

GST is the new tax law that replaces current indirect taxes such as service tax, Value Added Tax, excise tax, certain state and central cesses taxes in India. This is a dual taxation model where both the Indian states and Indian central government apply tax on services and goods.

GST consists of 3 types of taxes: central tax, state tax and integrated tax. Google’s location that provides the services and your purchase location determine which tax will be applied to your purchase. These are the rates:

• Central GST (CGST) rate: 9%
• State GST (SGST) rate : 9%
• Integrated GST (IGST) rate: 18%

Note: 

• Advertisers with a bill-to address in Haryana (i.e. Intra-state service) will be charged CGST + SGST rates. All others are charged  the IGST rate.
• GST for SEZ advertisers is 0%.

If you are receiving services from Google India Private Limited (GIPL) then your tax ID will determine which tax is applied to your purchase. Goods and Services Tax Identification Number (GSTINs) are mandatory for business accounts, but optional for individual accounts.

Where to submit GSTIN

If you use the monthly invoicing payment setting, use this form to submit your GSTIN.

All other advertisers can enter their information by navigating to Billing & payments, then clicking on Settings from the menu on the left. In your "Payments Profile" you'll see a section called "India Tax info" where you can enter any relevant ID numbers.

For Agency handled accounts please ensure the address and GST provided corresponds to the company and state paying for the invoices and claiming GST. If the “Bill to” company name & address in your Invoice differs from the Company actually paying the invoices, please update the Bill to address. 

For Business/Individual accounts please ensure the address and GSTIN provided are of the location where the services would be received. This means that the GST number should correspond to the state reflecting in the “Bill to” address in your Invoices. If the GSTIN doesn't match the state of the bill-to address, the GSTIN won't be displayed on your invoices. 

This information ensures the correct taxes are assessed. Get answers to frequently asked GST questions

Service tax rate

For invoices issued by Google India Pvt Ltd on or after June 1, 2016, service tax rate of 15% (including Swachh Bharat Cess and Krishi Kalyan Cess) on value of taxable services is applicable. The service tax rate has undergone changes due to change in the applicable legislation. For invoices issued between November 15, 2015 and May 31, 2016 applicable service tax rate was 14.5% (including Swachh Bharat Cess).

Between June 1, 2015 and November 14, 2015, the rate was 14% on value of taxable services.

Note:

Advertisers who use automatic or manual payments have taxes assessed and charged once per month, at the end of the month.

Keep in mind that Google can't advise you on tax matters. Please contact your tax adviser for any questions about this change.

About Tax Deducted at the Source (TDS)

TDS certificates are required every quarter. (More information can be found on the Income Tax Department of India website.)

Certificates for quarters ending in June, September, December, and March need to be issued by July 30th, October 30th, January 30th, and May 15th, respectively.

No TDS certificates for the previous financial year will be accepted if sent after April 30th of the current financial year. For example, all certificates for fiscal year 2013-14 should be sent no later than April 30, 2014.

Sending Tax Deducted at the Source (TDS) certificate

If your account uses monthly invoicing, send a digital copy of the TDS certificate (either electronically signed or a PDF scan of the signed certificate) directly to collections-in@google.com

If your account uses manual or automatic payments, use the following to send us the TDS certificate:

• Either send an electronically signed TDS certificate to us by email. Once the credit amount has been approved, it'll be added to your account; or
• Send a signed hard copy of your TDS certificate, along with a cover letter that has your 10-digit customer ID, to the following address.

Google India Pvt Ltd,
9th Floor, Building 8, Tower C,
DLF Cyber City, DLF Phase 2,
Gurgaon, Haryana,
122002 India

Once you've sent the documents, contact us by email with the following details to get the credit:

1. A digital copy of the TDS certificate (either electronically signed or a PDF scan of signed TDS certificate)
2. Courier delivery receipt details

Google's Permanent Account Number (PAN) is AACCG0527D and the registered address on the TDS Certificate should be:

Google India Pvt. Ltd.
No.3, RMZ Infinity, Tower E,
Old Madras Road, 4th & 5th Floor,
Bangalore - 560 016

How much TDS

The current rate of TDS for advertising-related payments to Google India Private Limited is 2% excluding Service Tax and education cesses (per Circular No. 1/2014 issued by the Central Board of Direct Taxes, Ministry of Finance, Govt of India)). However, the rate of TDS is subject to change according to government regulations. Note that Google AdWords can't advise you on tax matters. If you have more questions regarding TDS or other tax matters, please check with a tax consultant.