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Invoice Studio

Invoices for Freelancers and Service Providers in India: With GST, Without GST and for Foreign Clients

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Quick answer

It depends on whether you are registered under GST. While your aggregate turnover stays within ₹20 lakh a year (₹10 lakh in special category states), you don't have to register, and you issue a plain invoice with no GST. Once registered, you issue a GST tax invoice with your GSTIN, the SAC code for your service and CGST + SGST or IGST. For clients outside India, issue an export invoice: with a Letter of Undertaking (LUT) you charge no GST, and you can bill in USD or another currency.

Which invoice to issue

Your situationIssueGST on the invoice
Not registered under GSTInvoice (without GST)None
Registered — client in your stateTax invoiceCGST + SGST
Registered — client in another stateTax invoiceIGST
Registered — client outside IndiaExport invoiceNone under an LUT (zero-rated), or IGST paid and refunded

When freelancers need GST registration

Service providers must register once their aggregate turnover in a financial year goes above ₹20 lakh, or ₹10 lakh in the special category states. These are the limits at the time of review; check the GST portal for current figures. Aggregate turnover counts all your taxable, exempt and export supplies across India.

Working for clients in other states doesn't force you to register while you stay within the limit — small service providers making interstate supplies are exempt from compulsory registration. You can also register voluntarily, for example if business clients ask for a GST invoice so that they can claim input tax credit.

What a service invoice should show

  • Your name or business name, address, and GSTIN if registered.
  • The client's name, address, and GSTIN if they are registered.
  • A unique invoice number and the date.
  • A clear description of the work and the period — for example “UI design, 1–31 October” — with hours × rate or a fixed fee.
  • The SAC code of the service. SAC codes start with 99 — for example 998314 for IT design and development services.
  • The GST rate and amount, if registered.
  • Payment terms, due date, and your bank or UPI details.

A registered service provider must issue the tax invoice within 30 days of supplying the service. The invoice generator has a Service template built for hourly and project billing, and can add a UPI QR code for the amount due.

Billing clients outside India

Services to a client abroad are usually an export of services, which is zero-rated. File a Letter of Undertaking (Form GST RFD-11) on the GST portal for each financial year, and you can invoice without charging IGST. The invoice must carry the line “Supply meant for export under Letter of Undertaking without payment of integrated tax”.

For it to count as an export, the payment must generally come in convertible foreign exchange (or in rupees where the RBI permits). You can invoice in USD, EUR or GBP — create an export invoice, or read the export invoice under LUT guide.

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Frequently asked questions

Only once aggregate turnover crosses ₹20 lakh in a financial year (₹10 lakh in special category states), at the time of review. Below that, registration is optional, even if your clients are in other states.

Yes. If you are not registered under GST, issue a regular invoice with no GST and no GSTIN. You must not charge GST unless you are registered.

Not if the service qualifies as an export and you have filed an LUT — the supply is zero-rated and the invoice carries the LUT declaration instead of IGST. Without an LUT, you pay IGST and claim a refund.

The one that matches your service. All SAC codes start with 99; for example, 998314 covers IT design and development services. Check the CBIC SAC list or ask your CA for your exact service.

Yes. Export invoices can be in a foreign currency such as USD, EUR or GBP. Invoice Studio supports multi-currency export invoices with the LUT declaration.

This guide is general information based on the CGST Rules, 2017 and the IGST Act, 2017. It is not tax or legal advice — rates, thresholds and notifications change, so confirm your situation with a chartered accountant or on the official GST portal (gst.gov.in / cbic.gov.in).