When does a freelancer need GST registration?
For services, the limit is an aggregate turnover of ₹20 lakh a year (₹10 lakh in special category states). Aggregate turnover is worked out across India for the financial year under your PAN, so add up what you bill all your clients, including overseas clients and any exempt services.
Some clients, especially larger companies, may ask for a GST invoice before you cross that limit. You can register voluntarily. Once registered, you charge GST where it applies and file returns regularly, even in months with no invoices.
Working with clients outside India?
Services supplied to clients abroad can qualify as an export of services if the conditions are met, including receiving payment in convertible foreign exchange or in Indian rupees where RBI permits. Registered exporters commonly file a Letter of Undertaking (LUT, Form RFD-11) for each financial year so they can invoice without paying IGST.
GST invoices, done right
A GST invoice needs your GSTIN, the client’s details (and GSTIN for business clients), the SAC code for your service, the place of supply, the invoice number and date, and the tax rate and amount. Export invoices also carry the line ‘Supply meant for export under LUT without payment of IGST’. The place of supply decides whether you charge CGST and SGST, or IGST. We give you an invoice format that works and check your invoices each month as part of filing.
What we do for freelancers
- GST registration: ₹999 + GST, free with yearly Hive 50 or Hive 100. Some applicants in Maharashtra are asked by the GST portal to visit a GST Suvidha Kendra once for biometric Aadhaar verification and to show original documents. If that happens to you, we help you book the slot and tell you what to carry.
- Monthly filing: GSTR-1 and GSTR-3B with bookkeeping, from ₹999/month + GST (up to 50 invoices a month, sales and purchases together).
- Input tax credit: GST on your business purchases, such as a laptop, software subscriptions or co-working, can often be claimed if the conditions are met. For software bought from overseas providers, you pay the GST yourself under reverse charge and then claim it back. We reconcile it with GSTR-2B. The time limit to claim ITC on invoices of a financial year is 30 November of the following year, or the date you file that year’s annual return if earlier (section 16(4), conditions apply).
- Guidance on LUT and export invoices when you work with overseas clients.
How it works
- WhatsApp us your PAN and a rough idea of your yearly income and client mix.
- We tell you whether you need to register now and what it means for your invoices.
- Each month, send your invoices and expense bills. We file and send you the acknowledgement.
Selling products too? See GST for online sellers. Switching from another provider? See switch and save.