GST Invoice Format for Freelancers in India (Free Template, 2026)

If you are a freelancer in India earning over ₹20 lakh a year (₹10 lakh for special-category states), you are required to register for GST and issue GST-compliant invoices.

Even if you are under the threshold, many business clients will demand a GST invoice because they can claim input tax credit (ITC). Issuing proper GST invoices makes you look professional and often determines whether a corporate client will work with you.

Here is the exact format Indian freelancers must follow, every field explained, and a free PDF generator at the end.

Is GST mandatory for you?

Annual turnover	GST registration
Under ₹20 lakh (or ₹10 lakh NE/hill states)	Not mandatory. You can still issue regular invoices without GST.
Over ₹20 lakh	Mandatory. Must register, charge GST, file returns.
Selling services abroad (exports)	Register as LUT (Letter of Undertaking) — zero-rated exports, no GST charged.
Selling on Upwork/Fiverr/international platforms	Treat as export; LUT registration if over threshold.

You can voluntarily register for GST even if under the threshold. This is often worth it if you have business clients who want ITC.

Mandatory fields on a GST invoice

As per CGST Rules 2017 (Rule 46), a tax invoice must contain:

1. Supplier name, address, and GSTIN — your legal name, registered address, GSTIN
2. Invoice number — a unique sequential number (alphanumeric allowed, e.g. INV-001/2026-27)
3. Invoice date
4. Recipient name, address, and (if registered) GSTIN + state code
5. HSN code of services — for freelancers, use HSN 9983 (Other professional, technical and business services) or 9989 (Other miscellaneous services)
6. Description of service — e.g. "Brand identity design services"
7. Place of supply — state name (e.g. Karnataka)
8. Taxable value (amount before GST)
9. CGST + SGST (or IGST) rate and amount — see table below
10. Total amount (in figures and words)
11. Your signature (digital is fine)

Which GST rate?

Most freelance services — design, development, writing, marketing, consulting — fall under 18% GST.

• Intra-state (your client is in the same state as you): charge 9% CGST + 9% SGST (total 18%)
• Inter-state (client in different state): charge 18% IGST
• Export outside India (client abroad): 0% GST under LUT

Invoice numbering rules

• Must be sequential for the financial year (April–March)
• Must be unique — you cannot reuse numbers
• Can include prefixes and slashes (e.g. INV/AAR/26-27/001)
• If you switch formats mid-year, you cannot go back and renumber already-issued invoices

Format we recommend:

INV/[your-initials]/[FY]/[serial]

Example: INV/AAM/26-27/042 for your 42nd invoice of FY 2026-27.

Place of supply cheat sheet

• Services to a registered person (B2B): the client's location
• Services to unregistered person (B2C): your (supplier's) location
• Export: recipient's country outside India; charge 0% under LUT

TDS reminder

Clients paying you will deduct 10% TDS under Section 194J (professional/technical services) on your invoice amount (excluding GST if they are smart; on total for some clients). This:

• Is not your cost — it's tax paid on your behalf that counts against your final income tax liability
• Requires them to issue you a TDS certificate (Form 16A) quarterly
• You can claim credit while filing ITR

You do NOT deduct TDS from your own invoices — the client does.

Sample GST invoice structure

[Your logo]
[Your name / business name]
[Address]   [GSTIN]   [PAN]
[Email]     [Phone]

                   INVOICE

Invoice No: INV/AAM/26-27/042
Invoice Date: 7 September 2026
Due Date: 22 September 2026
Place of Supply: Maharashtra (27)

Bill To:                              [Your Client's details]
BrightBloom Studios Pvt. Ltd.
12, Koramangala 5th Block
Bengaluru, Karnataka 560095
GSTIN: 29AABCB1234F1Z2

#  Description                   HSN    Qty   Rate (₹)   Amount (₹)
1  Brand identity design         9983    1    1,00,000    1,00,000
2  Business card design          9983    1       10,000       10,000
3  Letterhead design             9983    1        5,000        5,000
4  Email signature design        9983    1        2,500        2,500
                                         Subtotal:       1,17,500
                                         CGST @ 9%:       10,575
                                         SGST @ 9%:       10,575
                                         TDS @ 10%:      -11,750
                                         Total:        1,26,900

Total (in words): INR One lakh twenty six thousand nine hundred only.

Payment due by 22 September 2026
Bank: [bank details]
UPI: [your UPI ID]

Signature

Note: TDS deduction happens at the client's end. You show the total before TDS; the client pays you net of TDS and you claim credit.

Common mistakes to avoid

1. Forgetting the invoice number — invalid invoice, client can't claim ITC.
2. Using wrong place of supply — CGST+SGST on an inter-state invoice is wrong; charge IGST.
3. Not showing GSTIN of both parties — required for B2B ITC.
4. Using old dates across financial years — reset your numbering every April.
5. Not keeping copies — keep all invoices for at least 72 months (6 years) from filing annual return.

Free GST invoice PDF generator

We built a free GST invoice generator that:

• Auto-calculates CGST/SGST/IGST based on your state vs client's state
• Lets you add line items with HSN codes
• Auto-numbers invoices
• Computes totals and grand total
• Outputs a clean, professional PDF

No account needed. Enter your details, add line items, download PDF. Takes 2 minutes.

→ Generate a free GST invoice PDF now