Consultants & IT · GST services

GST services for consultants & it.

Consultants, IT companies and CA firms supply professional services at 18%, with big opportunities in export and input credit.

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Industry overview

About GST for consultants & it

Professional and IT services are taxed at 18%. Registration becomes mandatory once turnover crosses ₹20 lakh, though most consultancies and IT firms register early to bill enterprise clients and recover input credit on rent, software and salaries-adjacent services.

IT and consulting firms serving overseas clients often qualify for zero-rated export of services, making LUT filing and refund management a core part of staying cash-efficient.

GST at a glance

  • Professional / IT services at 18%
  • Export of services zero-rated
  • ITC on rent, software & subscriptions
  • LUT route for overseas clients
What you need

GST requirements for consultants & it

  • GST registration above the ₹20 lakh threshold
  • Tax invoices with correct SAC codes
  • LUT for export of services
  • Input credit reconciliation
  • GSTR-1, GSTR-3B and annual return
  • Place-of-supply determination for each client
How we help

Our GST services for consultants & it

Watch out for

Common GST challenges

Place of supplyDetermining where a service is supplied drives the tax treatment.
Export evidenceProving zero-rated status needs FIRC and contracts.
ITC on overheadsMaximising credit on rent, SaaS and subcontractors.
Multi-state clientsServing clients across states complicates invoicing.
RCM on importsImported software/services attract reverse charge.
Our process

How we get you compliant

1

Consultation

A free call to understand your business and obligations.

2

Documents

We collect KYC and business proofs, fully online.

3

Registration

We obtain or update your GSTIN with the department.

4

Return filing

Monthly or quarterly returns prepared and filed.

5

Compliance

Ongoing tracking so you never miss a date.

Get ready

Documents typically required

PAN CardAadhaar CardBusiness Address ProofBank Account DetailsPassport-size PhotoService Agreement / Engagement LettersOffice Address ProofLUT (for exporters)
Rates

GST rates for consultants & it

Supply / scenarioGST
Consulting & professional services18%
IT & software services18%
Export of services (LUT)0%
Input crediton eligible overheads
Imported services (RCM)18%

Indicative rates, GST law and notifications change over time. Confirm your exact rate with an Expert before invoicing.

FAQs

Consultants & IT GST questions

Do consultants and IT firms need GST?

Yes, once turnover crosses ₹20 lakh (₹10 lakh in special-category states). Most register early to work with larger clients and claim input credit.

What rate applies to consulting and IT services?

18% for most professional, consulting and IT/software services. Export of these services can be zero-rated under a LUT.

How does place of supply work for services?

It determines whether you charge CGST/SGST or IGST, and whether a supply qualifies as an export. For B2B it’s generally the client’s location; we apply the rules per engagement.

Can I claim input credit on software subscriptions?

Yes, SaaS tools, office rent, professional subscriptions and most business inputs used for taxable supplies are creditable.

What about reverse charge on foreign software?

Importing software or services typically attracts GST under reverse charge, which you pay and then claim as credit. We track and file this.

Which returns must a consultancy file?

GSTR-1 and GSTR-3B (monthly or quarterly), plus annual GSTR-9. Export refunds are filed via RFD-01.

Advisory firms deserve good advice.

We optimise your input credit, manage export refunds and file on time, across every client and state.

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