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Tax guide

GST for freelancers in India: registration, rate and export

When do you need GST registration as a freelancer, what do you charge, and what happens with foreign clients? Here is what is reported for FY 2026-27 (AY 2027-28, 1 April 2026 to 31 March 2027), and what still needs a chartered accountant.

When you must register for GST

The reported threshold for services is ₹20 lakh of aggregate turnover in a year, or ₹10 lakh in special category states. No change for services is reported for FY 2026-27 (AY 2027-28, 1 April 2026 to 31 March 2027).

Inter-state services: sources disagree

ClearTax lists inter-state suppliers among those who must register from the first rupee, while another source says a notification exempts service providers up to the threshold. We could not settle this. If you serve clients in other states and you are below the threshold, check it with a chartered accountant before you decide.

GST rate for freelancers

The usual reported rate for common freelance services is 18%: 9% CGST and 9% SGST within a state, or 18% IGST between states. Charge GST on your invoice only if you are registered.

Working with foreign clients

Export of services under section 2(6) of the IGST Act has five cumulative conditions, including payment in convertible foreign exchange, or in rupees where the RBI permits. When they are met:

  • Zero-rated: an export is zero-rated.
  • LUT: a Letter of Undertaking (Form GST RFD-11) lets you export without paying IGST. Renew it every financial year.
  • Below the threshold: you are reported as having no obligation to register just because you export. You can register voluntarily if you want an LUT or a refund.
  • Proof of receipt: keep your bank's proof of foreign remittance (often called a FIRC or FIRA). We could not confirm that GST rules require a specific document.

Keep it simple

  • Track your turnover every month so you see the threshold coming.
  • State on your quote whether the amount is before or after GST.
  • Ask a chartered accountant about GST returns: the details for export of services are not covered in this guide.
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Valid for FY 2026-27 (AY 2027-28, 1 April 2026 to 31 March 2027), checked on 9 November 2026. General information only, not tax or legal advice. These figures come from secondary sources such as ClearTax, Taxguru and Business Today: official pages could not be opened when we checked. Confirm your situation with a chartered accountant (CA) before you act.

Sources: ClearTax GST registration limits, Taxaj on GST for freelancers, Taxguru on export of services, RegisterKaro on GST and export of services.

Frequently asked questions

Do freelancers need GST registration?

Above ₹20 lakh of turnover for services, or ₹10 lakh in special category states, registration is required. Below that, it can depend on your situation: sources disagree on whether an inter-state service provider must register from the first rupee. Check before you rely on it.

What is the GST rate for freelancers?

The usual rate reported for common freelance services is 18%: 9% CGST and 9% SGST within a state, or 18% IGST between states.

Do I charge GST on export of services?

Export of services is zero-rated, if the conditions in section 2(6) of the IGST Act are met, including payment in convertible foreign exchange (or in rupees where the RBI permits it). With a Letter of Undertaking (LUT), Form GST RFD-11, you do not pay IGST on exports. The LUT is renewed each financial year.

Do I need to register for GST if I only work with foreign clients?

A freelancer below the threshold who only exports is reported as having no obligation to register just because of exporting. You can register voluntarily to get an LUT or claim refunds. Ask a chartered accountant.

Do I need a FIRC or FIRA?

Keep proof of your foreign receipts from your bank, often called a FIRC or FIRA. We could not confirm that a specific document is required under GST rules, so ask your bank and a chartered accountant.

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