GST for Freelancers in India: When & How to Register
Complete guide on GST registration for freelancers - threshold limits, registration process, invoice requirements, and filing returns.
Table of Contents
1. Do I Need GST Registration?
As a freelancer in India, GST registration depends on your annual turnover and type of services.
GST NOT Required If:
- • Annual turnover is below ₹20 lakhs (₹10 lakhs for special states)
- • You only provide services within India
- • You don't sell goods online
GST IS Required If:
- • Annual turnover exceeds ₹20 lakhs
- • You provide services to clients outside India (export)
- • You sell goods through e-commerce platforms
- • Your client requires GST invoice
2. GST Threshold Limits for Freelancers
| Category | Threshold | States |
|---|---|---|
| Service Providers | ₹20 Lakhs | Most states |
| Service Providers | ₹10 Lakhs | Special category states* |
| Goods Sellers | ₹40 Lakhs | Most states |
*Special category states: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand
3. How to Register for GST
Documents Required:
- PAN Card
- Aadhaar Card
- Photograph
- Bank Account Details (cancelled cheque/statement)
- Address Proof (electricity bill, rent agreement)
- Digital Signature (for companies/LLPs)
Registration Steps:
- Visit gst.gov.in and click "Register Now"
- Fill Part A with PAN, mobile, and email
- Verify OTP on mobile and email
- Note down the TRN (Temporary Reference Number)
- Complete Part B with business details
- Upload required documents
- Submit application with DSC/EVC
- Receive GSTIN within 3-7 working days
💡 Pro Tip: Choose "Services" as your business type and select appropriate SAC codes for your freelance services.
4. GST Invoice Requirements
Every GST invoice must contain these mandatory fields:
Common SAC Codes for Freelancers:
- 998314 - IT Software Services
- 998313 - IT Consulting
- 998361 - Advertising Services
- 998391 - Photography Services
- 998399 - Other Professional Services
5. Filing GST Returns
GSTR-1 (Monthly/Quarterly)
Details of outward supplies (sales invoices)
Due: 11th of next month (monthly) or 13th (quarterly)
GSTR-3B (Monthly/Quarterly)
Summary return with tax payment
Due: 20th of next month (monthly) or 22nd/24th (quarterly)
GSTR-9 (Annual)
Annual return consolidating all monthly/quarterly returns
Due: December 31st of next financial year
⚠️ Late filing attracts penalty of ₹50/day (₹20/day for NIL returns) up to maximum ₹10,000
6. Working Without GST Registration
If your turnover is below ₹20 lakhs, you can work without GST. Here's what to do:
- Issue regular invoices (not tax invoices)
- Mention "GST not applicable - turnover below threshold" on invoices
- Don't charge GST from clients
- You cannot claim Input Tax Credit
- Track your turnover - register when crossing ₹20L
💡 GigBooks automatically adds the GST exemption note on invoices when you haven't entered a GSTIN!
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