GST services for freelancers.
Freelancers and independent professionals owe GST once they cross the threshold, and can export services tax-free with a LUT.
About GST for freelancers
As a freelancer you supply services, taxed at 18% once your turnover crosses ₹20 lakh (₹10 lakh in special-category states). Below that you can operate without registration, though many register voluntarily to bill larger clients and claim input credit.
If you work with overseas clients, your services may qualify as zero-rated exports, letting you bill without GST under a LUT, provided you receive payment in foreign currency.
GST at a glance
- Services taxed at 18% above threshold
- ₹20 lakh registration threshold
- Export of services can be zero-rated
- Quarterly QRMP filing available
GST requirements for freelancers
- GST registration once turnover crosses ₹20 lakh
- Tax invoices with your SAC code
- LUT if exporting services tax-free
- GSTR-1 and GSTR-3B (QRMP option)
- Input credit on eligible business expenses
- FIRC evidence for export receipts
Our GST services for freelancers
Common GST challenges
How we get you compliant
Consultation
A free call to understand your business and obligations.
Documents
We collect KYC and business proofs, fully online.
Registration
We obtain or update your GSTIN with the department.
Return filing
Monthly or quarterly returns prepared and filed.
Compliance
Ongoing tracking so you never miss a date.
Documents typically required
GST rates for freelancers
| Supply / scenario | GST |
|---|---|
| Professional services | 18% |
| Export of services (with LUT) | 0% |
| Below ₹20 lakh turnover | no registration needed |
| Input credit | on business expenses |
| Reverse charge | on certain inward supplies |
Indicative rates, GST law and notifications change over time. Confirm your exact rate with an Expert before invoicing.
Freelancers GST questions
Do freelancers need to pay GST?
Only once your aggregate turnover crosses ₹20 lakh (₹10 lakh in special-category states). Below that, GST registration and charging are optional.
I work with foreign clients, do I charge GST?
Export of services is zero-rated. With a valid LUT you can bill foreign clients without GST, provided you receive payment in convertible foreign exchange and meet the export conditions.
Should I register voluntarily?
Many freelancers do, it lets you bill GST-registered companies who prefer compliant vendors, and lets you claim input credit on software, equipment and other business expenses.
What is the SAC code for my work?
Services use SAC codes (e.g. 9983 for consulting, 998314 for IT/software). We help you pick the right one. You can also look it up with our HSN/SAC Finder.
Which returns do freelancers file?
GSTR-1 and GSTR-3B, which most freelancers file quarterly under the QRMP scheme while paying tax monthly. Plus the annual return.
What is reverse charge for freelancers?
Certain inward supplies (like some imported services) require you to pay GST yourself under reverse charge, which you can then claim as credit.
Freelance GST, sorted.
We handle registration, LUT for foreign clients and quarterly filing, so you can just do the work.