Professional services

GST invoice format for a tax consultant or GST practitioner

A tax consultant's invoice should list each return or compliance task with the period it covers: the ITR for an assessment year, GSTR-1 and GSTR-3B for a month or quarter, TDS returns for a quarter, or a reply to a notice. Corporate tax work is SAC 998231, individual tax preparation 998232 and other tax consultancy, including GST compliance, 998239, all at 18%. Government late fees, interest or tax paid on the client's behalf should be shown separately as pure-agent amounts, not as part of the fee.

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Sample tax consultant invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Income-tax return preparation and filing, ITR-3, AY 2026-27	998232	1 OTH	6,000.00	6,000.00	18%
GST compliance package: GSTR-1 and GSTR-3B, July to September 2026	998239	3 OTH	2,500.00	7,500.00	18%
TDS return filing, Form 26Q, Q2 FY 2026-27	998239	1 OTH	3,000.00	3,000.00	18%
Reply to GST scrutiny notice for FY 2023-24	998239	1 OTH	15,000.00	15,000.00	18%
Corporate tax computation and advance tax advisory	998231	1 OTH	20,000.00	20,000.00	18%
Taxable value				₹51,500.00
GST (CGST + SGST, or IGST if inter-state)				₹9,270.00
Invoice total				₹60,770.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a tax consultant invoice needs

Return type and period: A line such as GSTR-3B for September 2026 or ITR-3 for AY 2026-27 tells the client exactly what was filed and prevents double billing for the same period.
Acknowledgment number: Quoting the ARN or ITR acknowledgment for each filing proves the work was done and gives the client a reference for future queries.
GST practitioner enrolment ID: Enrolled GST practitioners have an ID on the GST portal. Printing it confirms authority to file on the client's behalf.
Notice reference: For replies to scrutiny or demand notices, quoting the notice number and date links the fee to the specific proceeding.
Government dues paid on behalf: Late fees, interest or challans paid from the consultant's account in the client's name are recoverable as pure-agent costs and must be shown below the taxable total.
Package or per-filing basis: State whether fees are per return or a monthly package, so small clients understand what extra filings cost.

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)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a tax consultant

Codes for tax work

The official SAC list separates corporate tax consulting and preparation (998231), individual tax preparation and planning (998232) and other tax consultancy and preparation services (998239). GST compliance, TDS returns and indirect tax advisory fit 998239. All three sit under heading 9982, legal and accounting services, taxed at 18%. The 56th GST Council's services changes did not touch them.

Pure-agent recovery of challans

Consultants frequently pay a client's late fee or tax from their own bank account to meet a deadline. Those amounts are paid in the client's name to the government, the consultant has no interest in them, and they are recovered at actual cost, which meets the pure-agent conditions. Show them as a separate non-taxable section with the challan identification number. Do not add your fee or a margin to them, or they lose that treatment.

Composition for small practices

Practitioners serving mainly salaried individuals and small traders, with turnover up to ₹50 lakh, may opt for the 6% services composition scheme. Since individual clients cannot claim credit, the 6% option can reduce what clients pay. It is not available if the consultant serves clients in other states, which is common for online ITR filing, so check client locations before switching.

Registration threshold

A consultant with aggregate turnover up to ₹20 lakh (₹10 lakh in special category states) need not register. Many practitioners register anyway because business clients prefer GST invoices. Once registered, every invoice to an Indian client carries 18%.

Bulk billing of small clients

For dozens of small monthly clients, consultants often issue one invoice per client per quarter. That is acceptable for continuous supply if the contract sets quarterly payment, but the invoice must list each month's filings, and tax becomes due when the quarterly invoice is issued or payment is received.

Representation before tax authorities

Appearing for a client in a scrutiny assessment, a GST audit or an appeal is part of tax consultancy unless the consultant is an advocate, whose services to business entities fall under reverse charge. A chartered accountant or tax practitioner who is not an advocate charges 18% forward on representation fees. The invoice should name the authority, the proceeding, the hearing dates attended and the documents prepared, so that the client can link the fee to the outcome of the case and claim credit on it as a business expense of that year.

Common billing mistakes

Adding late fees and interest paid on the client's behalf to the taxable fee, so the client pays GST on a government levy.
Billing a year of GST filings on one line without naming months, which makes disputes over missed returns hard to settle.
Opting for composition and then filing returns for clients in other states.
Leaving the GST practitioner ID off invoices to businesses that verify the consultant's authority before paying.
Treating a non-advocate's representation fee as reverse-charge legal service, so neither the consultant nor the client pays the 18%.

Tax Consultant GST invoice: FAQ

What GST rate applies to tax consultancy?

Tax consultancy and return preparation under SAC 998231, 998232 and 998239 are taxed at 18%.

Can I recover government late fees without GST?

Yes, if you paid them in the client's name and recover the exact amount as a pure agent. Show them separately with the challan reference.

Which SAC should be used for GST return filing?

Use 998239, other tax consultancy and preparation services.

Is ITR filing for salaried people taxable?

Yes, if the consultant is registered. Individual tax preparation under 998232 attracts 18% GST.

Should I issue one invoice for the whole year?

You can for an annual package, but GST becomes due when the invoice is issued or payment received, so a year in advance means tax upfront.

Sources: PIB — Recommendations of the 56th GST Council (Annexure III, services rate changes) · GSTN — Official HSN/SAC master list (SAC_MSTR sheet) · GST Council — Notification 11/2017-CT(Rate), services rates (consolidated)

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