GST Invoice Format for Freelancers in India (2026)
Mandatory fields, SAC codes, CGST/SGST vs IGST, export invoices under LUT — everything you need to create a legally compliant GST invoice as a freelancer.
TL;DR — Quick Summary
- ✅ Register for GST if turnover exceeds ₹20 lakhs/year
- ✅ Add your GSTIN + SAC code on every invoice
- ✅ Same state client → CGST 9% + SGST 9% (total 18%)
- ✅ Different state client → IGST 18%
- ✅ International client → 0% GST (file LUT annually)
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Do freelancers need to register for GST?
GST registration is mandatory if your annual turnover from freelance services exceeds ₹20 lakhs (₹10 lakhs if you're in a special category state like Manipur, Mizoram, Nagaland, Tripura, etc.).
Even if you're below this threshold, voluntary registration makes sense if:
- →You invoice international clients and want to claim export benefits (zero-rated supplies)
- →Your clients are GST-registered businesses who need to claim Input Tax Credit (ITC)
- →You want to claim ITC on your own business expenses like software, laptop, office rent
Mandatory fields on a GST invoice — Rule 46, CGST Rules
Under Rule 46 of the CGST Rules, every GST invoice must contain these fields. Missing even one can result in your client losing their ITC claim — and you facing a penalty of ₹1,000 to ₹25,000 per invoice.
| Field | Details | Required |
|---|---|---|
| Your name / business name | Exactly as registered on GST portal | ✅ Mandatory |
| Your complete address | Including state and PIN code | ✅ Mandatory |
| Your GSTIN | 15-digit GST Identification Number | ✅ Mandatory |
| Invoice number | Unique sequential — e.g. INV-2026-001. Reset each financial year. | ✅ Mandatory |
| Invoice date | Date of issue in DD/MM/YYYY format | ✅ Mandatory |
| SAC code | Service Accounting Code for your specific service | ✅ Mandatory |
| Description of services | Clear description of work done | ✅ Mandatory |
| Taxable value | Amount before GST | ✅ Mandatory |
| GST rate & amount | CGST + SGST (intra-state) or IGST (inter-state) | ✅ Mandatory |
| Total amount payable | Including all taxes | ✅ Mandatory |
| Client's name & address | Full billing address | ✅ Mandatory |
| Client's GSTIN | Required for B2B invoices — allows client to claim ITC | B2B only |
| Place of supply | State where service is consumed | ✅ Mandatory |
| Signature | Physical or digital signature | ✅ Mandatory |
SAC codes for freelancers — profession-wise list
The SAC (Service Accounting Code) identifies the type of service you provide. It's mandatory on every GST invoice issued to a B2B client (from April 1, 2021). Here are the most common codes for freelancers:
| Profession | SAC Code | GST Rate |
|---|---|---|
| Web / App Developer | 998314 | 18% |
| Graphic / UI Designer | 998392 | 18% |
| Content Writer / Copywriter | 998439 | 18% |
| Business / Management Consultant | 998312 | 18% |
| Social Media Manager | 998361 | 18% |
| Digital Marketing / SEO | 998361 | 18% |
| Video Editor / Animator | 999612 | 18% |
| Photographer | 999612 | 18% |
| Accountant / CA Services | 998222 | 18% |
| Other Professional Services | 9983 | 18% |
* Most freelance services attract 18% GST. If your exact service isn't listed, SAC 9983 (Other professional, technical and business services) is the safe default. Consult your CA if unsure.
CGST vs SGST vs IGST — which one to charge?
This is where most freelancers get confused. The rule is simple:
Same state as client
CGST + SGST
You're in Bangalore (KA), client is in Mysore (KA) → CGST 9% + SGST 9%
Different state than client
IGST
You're in Bangalore (KA), client is in Mumbai (MH) → IGST 18%
International client
0% (Zero-rated)
Client is in USA, UAE, UK etc. → 0% GST. File LUT annually to avoid charging GST.
Invoicing international clients — zero-rated exports & LUT
If your client is outside India, your service qualifies as export of services under Section 2(6) of the IGST Act — and is zero-rated. You do NOT charge GST.
To export without paying GST, you must file a LUT (Letter of Undertaking) on the GST portal each financial year. It's a simple online form (RFD-11) — takes 5 minutes, approval is usually instant.
Export invoice — mandatory extra fields:
- ✦Zero-rated declaration: "Supply meant for export under LUT without payment of IGST"
- ✦LUT number & date: E.g. LUT No. RD2704250012345 dated 01/04/2025, valid till 31/03/2026
- ✦Place of supply: "Outside India, [Country Name]"
- ✦Client's foreign address: Full legal name and complete billing address
- ✦Amount in foreign currency: Plus INR equivalent with RBI rate and date
- ✦SAC code: Same as domestic invoices
Sample GST invoice format for a freelancer
Here's what a compliant GST invoice looks like for a designer in Bangalore invoicing a Mumbai client:
Rahul Sharma Design Studio
42, HSR Layout, Bangalore — 560102, Karnataka
GSTIN: 29ABCDE1234F1Z5
rahul@rdesign.in · +91 98765 00000
SAC: 998392
TAX INVOICE
INV-2026-047
Date: 08/03/2026
Due: 22/03/2026
Bill To
Acme Marketing Pvt. Ltd.
456, Andheri East, Mumbai — 400069, Maharashtra
GSTIN: 27XXXXX5678Y2ZZ
Place of Supply: Maharashtra (27)
| Description | SAC | Qty | Rate | Taxable Value |
|---|---|---|---|---|
| UI/UX Design — Website (5 screens) | 998392 | 1 | ₹45,000 | ₹45,000 |
5 common GST invoice mistakes freelancers make
❌ Using CGST+SGST for an inter-state client
✅ Fix: Always check the client's state. If they're in a different state than you → IGST. Same state → CGST + SGST.
❌ Missing or wrong SAC code
✅ Fix: From April 2021, SAC code is mandatory for B2B invoices. Use the table above to find your code. Wrong SAC can cause GST return mismatches.
❌ Charging GST on international clients
✅ Fix: File a LUT (free, takes 5 min on GST portal) and mark the invoice as zero-rated. You should never charge GST on export invoices.
❌ Not collecting the client's GSTIN on B2B invoices
✅ Fix: Without client GSTIN on the invoice, they cannot claim ITC. This is a common reason clients delay payment or reject invoices.
❌ Reusing or skipping invoice numbers
✅ Fix: Each invoice must have a unique sequential number within a financial year. Gaps or duplicates can trigger a GST audit.
Frequently asked questions
Do freelancers need to charge GST in India?
Yes, if your annual turnover exceeds ₹20 lakhs (₹10 lakhs in special category states). Below this threshold, GST registration is optional — but voluntary registration is worth it if you have B2B clients or international clients.
What SAC code should a freelancer use?
It depends on your profession. Web/IT development: 998314, Graphic design: 998392, Content writing: 998439, Business consultancy: 998312, Social media: 998361. If unsure, use 9983 (Other professional services) as a safe default.
Do I charge GST on invoices to international clients?
No. Services to foreign clients qualify as export of services and are zero-rated. File a LUT on the GST portal each financial year and write "Supply under LUT without payment of IGST" on the invoice.
What is the penalty for a wrong GST invoice?
Penalties under Section 122 of CGST Act range from ₹1,000 to ₹25,000 per invoice. Wrong invoices also prevent your B2B clients from claiming Input Tax Credit, which can seriously damage your client relationship.
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