Freelancers are businesses in the eyes of GST law. Whether you design, code, consult or create content, the same rules apply to you as to any service provider.
When a freelancer must register
- Your receipts cross the prescribed services threshold for your state
- You supply services to clients in other states beyond the exempted categories
- You work through platforms that require a GSTIN
- You export services and want to claim benefits properly
The good news for exporters of services
Serving foreign clients? Exports of services are zero-rated. With an LUT filed, you can invoice without charging GST and still claim credit on your inputs β but the paperwork must be right, including receiving payment in convertible foreign exchange.
What filing looks like
Registered freelancers file the standard returns. With clean records this takes minutes a month β the pain comes only from ignoring it until notices arrive.
We set up and run GST for independent professionals: registration, returns and LUT. Book a free consultation.