The Ultimate GST Guide for Indian Freelancers

Do Freelancers Need GST?

If your annual turnover exceeds ₹20 Lakhs (₹10 Lakhs for special category states), GST registration is mandatory. However, even if your turnover is lower, you might choose voluntary registration to claim Input Tax Credit (ITC) or work with large corporate clients.

GST Rates for Services

Most freelancing services (like IT, Design, Content Writing) fall under the 18% GST bracket (SAC 9983).

Export of Services

If you work for international clients, your services are considered an "Export of Services," which is zero-rated under GST. You don't need to charge GST, but you must still follow specific procedures like filing an LUT (Letter of Undertaking).