A freelancer's invoice depends first on registration. Below ₹20 lakh of aggregate turnover (₹10 lakh in special category states) a freelancer need not register and issues an invoice without GST. Once registered, each line takes the SAC for the actual work, such as 998314 for coding, 998391 for design, 998395 for translation or 998399 for other professional services, all at 18%. Include project scope, hours or deliverables, payment terms and, for foreign clients, the LUT reference and the invoice currency.
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Blog content writing, 8 articles of 1,500 words each
998399
8 NOS
3,000.00
24,000.00
18%
Logo and brand identity design, final files with three revision rounds
998391
1 OTH
25,000.00
25,000.00
18%
React front-end development, 40 hours
998314
40 OTH
1,500.00
60,000.00
18%
English to Hindi translation of product manual, 20 pages
998395
20 NOS
600.00
12,000.00
18%
Taxable value
₹1,21,000.00
GST (CGST + SGST, or IGST if inter-state)
₹21,780.00
Invoice total
₹1,42,780.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a freelancer invoice needs
GST registration status
Unregistered freelancers should write that they are not registered under GST and must not show any tax. Registered freelancers print their GSTIN; clients will not pay GST to someone without one.
Project or deliverable description
A clear line such as 12 blog articles of 1,200 words or logo design with three revisions sets the scope and prevents clients from treating the invoice as open-ended.
Hours and hourly rate
For time-billed work, show the hours and rate per hour. Platforms and agencies often cap hours, and the client will compare the invoice to their tracker.
Payment platform or bank details
Freelancers are paid by bank transfer, UPI or international payment platforms. Exact account or platform ID details on the invoice reduce failed payments and support foreign inward remittance documentation.
Invoice currency and exchange rate
For foreign clients invoice in the client's currency and note the INR value at the exchange rate used, so the zero-rated turnover in your return matches your bank credits.
PAN for TDS
Indian business clients deduct TDS under the Income-tax Act. Your PAN on the invoice ensures the TDS credit reaches your Form 26AS.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
The services threshold is ₹20 lakh of aggregate turnover in a year in most states. Income from foreign clients counts toward aggregate turnover even though it is zero-rated, so a designer earning mostly from overseas clients can cross the limit sooner than expected. Below the limit, registration is voluntary. Some freelancers register voluntarily because corporate clients prefer suppliers with a GSTIN, but once registered every domestic invoice must carry 18% and returns must be filed every month or quarter, even in months with no work.
Picking the right SAC
Freelancers do many kinds of work, and the official SAC list has a code for most of them: IT design and development 998314, specialty design 998391, translation and interpretation 998395, photography 998381 to 998389, and other professional, technical and business services 998399 as a residual. The rate is 18% across these, so the code does not change the tax, but GSTR-1 asks for a SAC-wise summary. Choose the code that describes the work, not a generic one copied from a template.
Foreign clients and LUT
Most freelancers who register do so because of overseas work. Export of services is zero-rated: file an LUT on the GST portal at the start of each financial year, then issue invoices that state supply meant for export under LUT without payment of IGST. Receive payment in foreign exchange through the bank or a payment platform that gives a remittance advice, and keep it against each invoice number.
Platform income
Work found on freelance marketplaces is still your supply to the client. The platform's commission is a separate service to you, on which the platform may charge GST. Your invoice to the client should be for the gross amount the client pays, not the net amount you receive.
TDS on freelance fees
Indian companies deduct TDS on professional fees under section 194J or on contract work under section 194C, depending on the nature of the work. Show the full invoice amount; the client pays the net and issues a TDS certificate. Reconcile those certificates with Form 26AS before filing your income-tax return.
Common billing mistakes
✕Charging GST on an invoice without being registered, which is not allowed and leaves the client unable to claim the tax as credit.
✕Forgetting that export earnings count toward the ₹20 lakh threshold and registering months late.
✕Invoicing the net amount received from a marketplace instead of the gross fee the client paid.
✕Issuing export invoices without an LUT filed for the current year, which exposes the freelancer to an IGST demand.
✕Using one generic SAC for every job, so the GSTR-1 summary shows design, coding and writing work all under a single unrelated code.
Freelancer GST invoice: FAQ
Do freelancers need to charge GST?
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Only after registration. Freelancers with aggregate turnover below ₹20 lakh (₹10 lakh in special category states) can stay unregistered and issue invoices without GST.
What GST rate do freelancers charge?
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Registered freelancers charge 18% on most professional services, including writing, design, development and translation.
Do I charge GST to a foreign client?
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Not if the supply qualifies as export of services and you have filed an LUT. The invoice is zero-rated and shows no IGST.
Can a freelancer choose composition?
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A freelancer with turnover up to ₹50 lakh can opt for the 6% services composition scheme, but it bars inter-state and export supplies and the freelancer cannot charge GST to clients, so it rarely suits.
What should an unregistered freelancer write on the invoice?
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Issue a plain invoice or bill with your name, PAN, address, client details, description, amount and payment terms, and add a line stating that you are not registered under GST. Do not show any tax column, CGST, SGST or IGST, and do not quote a GSTIN.