GST invoice for freelancers: registration, SAC codes and what to put on it

Do you need GST registration?

Under Section 22 of the CGST Act, a service provider must register once their aggregate turnover in a financial year exceeds ₹20 lakh. The limit is ₹10 lakh if you supply from Manipur, Mizoram, Nagaland or Tripura.

Aggregate turnover counts the value of all your taxable supplies, exempt supplies, exports and inter-state supplies across India under the same PAN, without the GST itself. Income from all your clients adds up, not each client separately.

Clients in other states

Section 24 normally makes registration compulsory for anyone making inter-state taxable supplies, whatever their turnover. For services, Notification 10/2017-Integrated Tax exempts suppliers whose aggregate turnover stays within the same ₹20 lakh (₹10 lakh) limit. So a small freelancer with clients in other Indian states doesn’t have to register just because of that.

Registering below the limit

You can register voluntarily. Some clients prefer suppliers with a GSTIN. Once registered you must charge GST on taxable supplies and file returns, even below the threshold.

Section 24 lists other situations where registration is compulsory regardless of turnover. If you sell through online platforms or work with overseas clients, check your position with a CA.

Not registered?

Without GST registration you cannot issue a tax invoice or charge GST. The GST invoice generator is built for GST-registered businesses; it asks for your GSTIN and checks it. Not registered yet? Make an invoice without GST instead.

What to put on your GST invoice

A freelancer’s tax invoice needs the same particulars as any other (Rule 46 of the CGST Rules). The ones freelancers most often get wrong:

• Your GSTIN, name and address: the address on your registration, even if you work from home.
• Your client’s GSTIN if they are a registered business. Their GSTIN’s first two digits should match the state in their address.
• A unique invoice number of up to 16 characters, consecutive within the financial year, for example 2026-27/007.
• Place of supply. For a registered business client, it is the client’s location.
• A SAC code on every line and a clear description, ideally with the period or milestone: “Logo and brand guidelines, milestone 2 of 3”.
• Quantity that makes sense for services: hours, days, or 1 for a fixed-price job.
• Taxable value, rate and tax: CGST + SGST for a client in your state, IGST for a client in another state.
• Reverse charge: No and your signature.

Issue the invoice within 30 days of supplying the service (Rule 47). The full field list, with an annotated example, is in the GST invoice format guide.

Common SAC codes for freelance services

These headings come from the Scheme of Classification of Services. Pick the code that describes what you actually supply. The editor suggests these as you type, and you can enter any other code.

The GST rate depends on the code and the current rate notification. 18% applies to most professional, technical and business services like these, but check the entry for your code, as several service rates changed from 22 September 2025. Generate Invoice Online accepts 5%, 18% and 40%, and warns if you pick 12% or 28% on an invoice dated after that change.

Clients in another state

If you are in Karnataka and your registered client is in Delhi, the place of supply is Delhi, so you charge the full 18% as IGST instead of CGST + SGST. Choose the client’s state as the place of supply and the editor does the split and labels it on the invoice. See the IGST sample invoice.

Overseas clients (export of services)

Services to clients abroad can qualify as an export of services, which is a zero-rated supply (Section 16 of the IGST Act) when the conditions in Section 2(6) are met, such as the client and the place of supply being outside India and payment being received in convertible foreign exchange. Exports are usually invoiced under a Letter of Undertaking (LUT) with a specific endorsement on the invoice.

Generate Invoice Online does not support export invoices. Its place-of-supply list covers Indian states and union territories only, and it can’t add LUT details or export endorsements. Use accounting software that supports exports, or ask your CA.

Getting paid: bank details and UPI QR

Payment details aren’t a GST requirement, but they help you get paid. In Generate Invoice Online you can add your account name, bank, account number, IFSC and UPI ID. With a UPI ID, the invoice and PDF show a QR code that opens any UPI app with your invoice amount filled in. You can switch the QR off.

Your business and payment details are remembered on this device, so the next invoice starts pre-filled. Invoices you download are listed in My invoices with their customers, and you can download a backup file to keep a copy.