When freelancers must register — thresholds
You issue a GST invoice only after you are registered. Aggregate turnover from services of ₹20 lakh in a financial year is the usual test. In special-category states, including the North-East, Himachal Pradesh, and Uttarakhand, the figure is ₹10 lakh. That test sits in Section 22 of the CGST Act.
Under the limit, still send an invoice. Leave off your GSTIN, the SAC code, and any tax split. Do not print 18% if you are not registered. A client cannot take credit for tax you were not allowed to collect.
An inter-state client does not, by itself, replace that turnover test. Older checklists treated every inter-state supply as compulsory registration. Confirm marketplace sales with a chartered accountant before you skip registration.
Apply on the GST portal once turnover crosses the limit. You need PAN and a bank account. This guide does not walk the portal screens. A chartered accountant can file the application if you would rather not.
Invoice format — required fields with a filled example
A GST invoice names the seller, the client, a unique number, the work, the SAC, the taxable value, and the tax. Send a PDF the day the client approves the work. Word or Excel is fine as a draft. WebJi does not host a blank file.
| Line | What to print |
|---|---|
| Seller | Legal name, address, PAN, and GSTIN if you are registered |
| Buyer | Client name, address, and GSTIN if they have one |
| Invoice | A number unused this financial year, the invoice date, and the due date |
| Work | What you delivered, not a one-word label such as design |
| Tax | SAC, taxable value, then CGST and SGST, or IGST |
| Payment | Bank account or UPI, and the total payable |
The next figures are an example, not a WebJi fee. A developer in Jaipur bills a client in Bengaluru ₹80,000 for a website. The states differ, so the tax is IGST at 18%, which is ₹14,400. The total is ₹94,400. The SAC on that line is 998313.
You know the invoice is usable when the tax equals 18% of the taxable value and that number has not appeared earlier in the same financial year.
- Pick a series such as WEB26-001 and do not reuse a number.
- Ask the client for a GSTIN if they are registered.
- Name the service and the SAC, then choose CGST plus SGST or IGST from the states.
- Export a PDF and send it the day the work is approved.
- Keep the PDF. It is the row you report on GSTR-1 if you are registered.
Freelance service SAC codes and the 18% rate
Once you are registered, most freelance services on the invoice are taxed at 18%. A client in your state is 9% CGST plus 9% SGST. A client in another state is 18% IGST. A pure service uses a SAC, not an HSN.
| Where the client is | Tax lines | Rate |
|---|---|---|
| Same state | CGST and SGST | 9% + 9% |
| Another state | IGST | 18% |
| Qualifying export with an LUT | Zero-rated | No 18% line |
- 998313 — web design and development
- 998314 — IT design and development, including many software builds
- 9983 — other professional, technical, and business services, including a lot of writing and consulting
Guides read on 30 October 2026 put 18% on these codes. Ask a chartered accountant to match the code to the job. Hosting that WebJi bills you is a different line, usually SAC 998315, which the GST on web hosting guide covers. Do not paste a design SAC onto a hosting resale.
Foreign clients — exports, LUT and zero-rating
A client outside India does not automatically zero the tax. If you are not registered, you do not add Indian GST at all. If you are registered, print 18% IGST unless the supply qualifies as an export and a Letter of Undertaking is in force.
With that LUT, the invoice is zero-rated and has no 18% line. Without it, do not type 0% and assume a refund later. Ask a chartered accountant before the first overseas bill, including how the client must pay.
Input credit on hosting and software you buy
A registered freelancer can claim input tax credit on hosting and business software when the supplier's tax invoice shows their GSTIN. The credit reduces the GST you pay on your own invoices. WebJi prices on plan tables are before 18% GST. The invoice adds that 18%.
Save the 15-character GSTIN on the billing profile before you pay. If a paid invoice left it off, email support@webji.services with the invoice number. The office phone is not a support line. The average first reply is under 60 minutes, in Hindi or English.
A foreign design subscription is not a WebJi bill. Since 1 October 2023, the foreign firm often charges Indian GST itself when the buyer is not registered. A registered buyer may pay that GST under reverse charge instead. Confirm which case is yours. WebJi does not file the return.
Hosting resale billing on a GST invoice
Reselling hosting creates two invoices. WebJi invoices you in INR and adds 18% GST. You invoice your client, in your name, for the plan you sold. Those are not the same document.
If you are registered, your client invoice carries GST on the supply you make, and you may claim credit for the GST on the WebJi invoice when your GSTIN is printed on it. If you are under the threshold and not registered, you cannot add GST for the client, and you cannot claim the 18% you paid.
White-label reseller hosting is the product built for that model. The price is on that page and is before 18% GST. This guide does not repeat a plan grid. Your client sees your bill. WebJi remains the supplier on the invoice you receive.
GSTR-1 and 3B filing basics
GSTR-1 is where a registered freelancer lists outward supplies, including each GST invoice in this guide. GSTR-3B is the summary where you pay net tax after credit. If you are not registered, you file neither.
The portal prints the due date for that period. This guide does not, because the date depends on the return. You are done for the month when every tax invoice is on GSTR-1 and the 3B payment matches output tax minus the credit you may take. More hosting notes sit on the WebJi blog.
Penalties for skipping a GST invoice
There is no single rupee fine that covers every skipped GST invoice. The Act sets different amounts for collecting tax without registration and for leaving tax off after you are registered. Ask a chartered accountant for the figure that fits that period. Do not treat an example on a blog as the penalty.
The practical damage shows up sooner than a notice. A client who needed input credit may reject the bill, and interest can run on tax that should have been paid. Fix the invoice before the return for that period is filed.
Frequently Asked Questions
Do freelancers have to charge GST?
Only after you are registered. Under ₹20 lakh of service turnover in a financial year, or ₹10 lakh in special-category states, send a plain invoice with no tax line. After registration, most freelance services are 18%.
What is the GST limit for freelancers?
₹20 lakh of aggregate turnover from services in a financial year, and ₹10 lakh in special-category states such as the North-East, Himachal Pradesh, and Uttarakhand. That is the Section 22 test for whether the invoice carries GST.
How do I raise a GST invoice as a freelancer?
Use a number you have not used this financial year. Print your GSTIN, the client's GSTIN if they have one, the SAC, the taxable value, and CGST plus SGST or IGST. Send a PDF the day the work is approved.
Should I include GST on a freelance invoice?
Include it only when you are registered. Show 9% CGST and 9% SGST for a client in your state, or 18% IGST for a client in another state. Leave the tax lines off if you are not registered.
How do I apply for GST as a freelancer?
On the GST portal, after turnover crosses ₹20 lakh, or ₹10 lakh in a special-category state. You need PAN and a bank account. This guide does not list the portal screens. A chartered accountant can file the application.
Can freelancers claim input tax credit on hosting?
Yes, when you are registered, the hosting is for the business, and the WebJi invoice shows your GSTIN. Plan prices are before 18% GST. Email support@webji.services if the number is missing. Your chartered accountant confirms the claim. WebJi does not file the return.
Do I charge GST to foreign clients?
Not if you are unregistered. If you are registered, a qualifying export with a Letter of Undertaking is zero-rated instead of 18% IGST. Confirm the export test before you print 0%.
Which SAC code should a web developer use?
Web design and development is commonly SAC 998313. IT design and development is commonly 998314. Both are 18% once you are registered. Match the code to the work, and ask a chartered accountant before you lock it in.
Does WebJi provide a GST invoice?
Yes. A paid order is invoiced in INR, and 18% GST is added to the pre-tax price. Save your GSTIN in the client area before you pay if you need it printed. For a copy, email support@webji.services. The office phone is not a support line.