GST for Freelancers
What independent professionals need to know.
When you must register
If your annual receipts from freelance work cross ₹20 lakh (₹10 lakh in special category states), or if you provide services to clients in another state, you're required to register for GST.
What rate applies
Most professional and creative services — design, consulting, development, writing — are taxed at the standard 18% rate.
Invoicing clients
A GST-compliant invoice needs your GSTIN, a sequential invoice number, the client's details, a description of services, the taxable value, and the GST amount broken into CGST/SGST or IGST depending on whether the client is in your state.
Claiming input credit
You can claim ITC on business expenses like software subscriptions, a co-working desk, or a work laptop, provided you have valid tax invoices from GST-registered vendors.
Below the threshold
If you're under the registration threshold and serve only clients within your own state, you can choose to stay unregistered and skip GST entirely — though some clients may still ask for a GSTIN as a vendor requirement.