Most freelancers in India don't need to charge GST — but almost every invoice template online assumes you do. This guide covers exactly what a non-GST invoice needs, when you actually cross the GST threshold, and how TDS fits into the picture either way.
GST registration becomes mandatory only once your aggregate annual turnover crosses ₹20 lakh (₹10 lakh in special category states, mostly in the Northeast and hill states). Below that threshold, registering is optional — and if you haven't registered, you legally cannot charge GST on your invoices, even if a client asks for a "GST invoice."
| Field | Why |
|---|---|
| Invoice number & date | Sequential tracking for your own bookkeeping and ITR filing |
| Your PAN | Needed by the client for TDS deduction and Form 26AS reconciliation |
| Clear service description | Avoids disputes over what was actually delivered |
| Bank details | Speeds up payment — no back-and-forth for account info |
| Payment terms | Sets an explicit due date instead of an open-ended expectation |
Notice what's missing: no GSTIN, no tax breakdown, no CGST/SGST split. That's intentional — adding these without registration isn't just unnecessary, it's incorrect.
Even without GST, most Indian companies deduct TDS on payments to freelancers and consultants under Section 194J, typically at 10% for professional or technical services. This is separate from GST entirely and applies regardless of your registration status. The TDS deducted appears in your Form 26AS and can be claimed as a credit when you file your income tax return — so a payment that looks "short" against your invoice usually isn't a mistake, it's TDS working as intended.
Once your aggregate turnover crosses ₹20 lakh (or ₹10 lakh in special category states) within a financial year, you're required to register for GST within 30 days. Importantly, this applies going forward — invoices you issued before registration don't need to be retroactively reissued with GST. After registration, switch to a proper GST invoice format with your GSTIN, HSN/SAC code, and the applicable CGST/SGST or IGST split.
Fill in your details and download a clean, professional invoice as a PDF — free, no signup.
Open Freelance Invoice Generator →Only once your turnover crosses ₹20 lakh (₹10 lakh in special category states). Below that, a plain invoice with your PAN is enough.
Typically 10% under Section 194J for professional services, deducted regardless of GST status.
Register within 30 days and charge GST on invoices issued after registration — not retroactively on earlier ones.
Yes — most freelancers invoice under their own name with their personal PAN; a separate entity isn't required.
Yes — keep digital copies for at least 6-7 years to support ITR filing and any tax scrutiny.