GST for Freelancers in India
Everything an Indian freelancer needs to know about GST — when to register, how to invoice domestic vs foreign clients, and how to stay compliant.
- ₹20 lakh registration threshold
- 18% rate on most services
- Export of services & LUT
- Input tax credit on tools
The compliance checklist
Register on the GST portal → File LUT annually if you have foreign clients → Raise compliant tax invoices → File GSTR-1 monthly → File GSTR-3B monthly → Pay tax by the 20th of each month.
Tools whose GST you can claim back
Figma, Adobe CC, Notion, GitHub, Cursor, hosting, domains, courses, laptop, monitor, camera, internet, co-working rent — if the vendor issues a GST invoice with your GSTIN, you can claim input tax credit.
FAQ
Is GST mandatory for freelancers in India?+
Only after you cross ₹20 lakh aggregate turnover in a financial year (₹10 lakh in special-category states). Below that, registration is optional.
What's the GST rate on freelance services?+
Standard rate is 18% for most freelance services — design, dev, writing, consulting, marketing, video editing.
How do exports work for freelancers?+
Services billed to foreign clients (paid in foreign currency) are exports. With LUT filed, you bill at 0% GST and can still claim input tax credit.
What if I work for both Indian and foreign clients?+
Charge 18% GST on Indian invoices, 0% (with LUT) on foreign. File GSTR-1 monthly and GSTR-3B with both supplies declared separately.