GST Registration for Freelancers — Threshold, Exports and LUT
The number you have probably heard is ₹40 lakh. It is not yours. For a supplier of services the threshold is ₹20 lakh in most states and ₹10 lakh in special-category states, and that catches freelancers far earlier than they expect.
If your clients are overseas, there is a second reason to register that has nothing to do with the threshold — and it is worth money rather than costing it.
How it works
Send your documents
Pick your service, fill in a short form and pay. Takes about three minutes.
We check before we file
The step that prevents rejections. Address mismatches and missing consent letters get caught here, not by the department three weeks later.
We file and track the ARN
You get the acknowledgement number immediately. We follow it daily and answer any clarification the officer raises.
GSTIN issued in 3–7 days
Certificate delivered digitally, ready for invoices and marketplace onboarding.
What you’ll receive
- Your GSTIN and digital registration certificate
- SAC classification for the services you actually provide
- A consent letter drafted if you work from home
- Guidance on the LUT route if you invoice overseas clients
- ARN tracking and clarification replies until the certificate is issued
- A GST invoice for our fee
GST registration limit for freelancers: ₹20 lakh, not ₹40 lakh
The ₹40 lakh threshold applies to suppliers of goods. Services carry a ₹20 lakh limit in most states and ₹10 lakh in the special-category states, and freelancers supply services.
The limit is aggregate turnover across everything you supply under that PAN in a financial year — all clients, all services, exports included. It is not per client and not per platform.
Export of services under GST and why an LUT matters
Invoicing an overseas client is an export of services and is zero-rated, provided the payment arrives in convertible foreign exchange. Zero-rated is not the same as exempt — you can still claim input credit, which exempt suppliers cannot.
You realise that either by paying IGST and claiming a refund, or by filing a Letter of Undertaking and invoicing without tax at all. The LUT is free, filed annually, and is the route almost every freelancer should take. Registration is the prerequisite for both.
Do freelancers on Upwork and Fiverr need GST registration?
The platform is not the deciding factor — where your client is, and how much you turn over, are. Income through Upwork or Fiverr from overseas clients still counts toward your aggregate turnover, and still qualifies as export of services when the client is abroad and payment arrives in foreign currency.
Watch the mechanics: the export test looks at where the recipient is, not where the platform is incorporated. If the end client is Indian, that invoice is a domestic supply whatever the platform's address.
SAC codes for freelance services: getting the classification right
Services are classified under SAC codes rather than the HSN codes used for goods — 998314 for IT consultancy, 998361 for advertising services, and so on. The code chosen at registration follows you into every invoice.
Choosing something vaguely adjacent because it was quicker is a common shortcut and it creates a recurring mismatch in your returns. We classify against what you actually deliver.
Place of supply for freelancers working with clients in other states
For services to a registered business, the place of supply is the client's location — so a Bengaluru client billed from Guwahati is an inter-state supply and carries IGST rather than CGST and SGST.
This does not require a registration in the client's state. One registration where you operate covers clients across India, and the invoice simply carries the right tax.
GST invoice format for freelancers: what a client will accept
Your GSTIN, the client's GSTIN where they have one, an invoice number in a continuous series, the SAC code, the taxable value, the rate and the tax split. A corporate accounts payable team will bounce an invoice missing any of these.
For exports the invoice also states that the supply is meant for export under a Letter of Undertaking without payment of integrated tax. That wording is what lets you invoice at zero rather than 18%.
Everything included
- New registration application (REG-01) under your PAN
- SAC code classification for your services
- Aadhaar authentication so the application is not routed to physical verification
- Consent letter drafting for a residential address
- Advice on export of services and whether LUT applies to you
- Clarification response (REG-04) if required
Who orders this most often
Freelancers approaching ₹20 lakh
The services threshold arrives much sooner than the ₹40 lakh figure people quote at each other.
Anyone invoicing overseas clients
Export of services is zero-rated, but only through a registration and an LUT.
Consultants onboarding with companies
Corporate vendor onboarding asks for a GSTIN before the first purchase order.
Agencies billing Indian businesses
Your client cannot claim input credit unless your invoice carries a GSTIN.
The honest bit about freelancers and GST
Registering adds 18% to what Indian business clients pay you, and they reclaim it — so it is neutral to them and neutral to you. Registering when your clients are individuals rather than businesses is different: they cannot reclaim it, so either your price rises 18% or your margin falls by it. Know which kind of client you have before you register voluntarily.
If you are below ₹20 lakh, working only with Indian clients, and nobody is asking for a GSTIN, there is no advantage to registering and there is a monthly or quarterly return either way. The calculus flips entirely the moment an overseas client appears.
Pricing
Published in full, before you commit. These are our own service fees as a private assistance platform.
GST Registration
Everything needed to get your GSTIN, handled end to end.
₹3,499
All inclusive · no GST added at checkout
- New GST registration (GSTIN)
- Document check before we file — the step that prevents rejections
- HSN/SAC classification done properly at registration
- ARN tracking until approval
- Clarification replies handled if the department queries anything
- Digital GST certificate emailed to you
- Consent letter drafted if you work from home
Priority Registration
Front of the queue when the delay is costing you money.
₹4,999
All inclusive · for blocked accounts and rejections
- Everything in GST Registration
- Same-day document review, filed within one working day
- Priority handling if a marketplace account is blocked
- Re-filing handled if a previous application was rejected
- Direct line to the person handling your file
- Unlimited clarification replies
Frequently asked
What is the GST threshold for freelancers?+
₹20 lakh of aggregate turnover in most states and ₹10 lakh in special-category states. The ₹40 lakh figure applies to suppliers of goods, not services.
Do I need GST if all my clients are overseas?+
Exports are zero-rated but still count toward aggregate turnover. Most freelancers with overseas clients register deliberately, because an LUT lets you invoice without tax and still claim input credit.
What is an LUT and does it cost anything?+
A Letter of Undertaking lets you export services without paying IGST upfront and reclaiming it later. It is free, filed once a year on the GST portal, and requires registration first.
Is income from Upwork or Fiverr an export of services?+
It depends on where the end client is, not the platform. An overseas client paid in convertible foreign exchange is an export. An Indian client through the same platform is a domestic supply.
Should I register if my clients are individuals, not businesses?+
Consider it carefully. Business clients reclaim the 18%, so it is neutral to them. Individuals cannot, so either your price rises or your margin falls. Below the threshold there is often no advantage.
Do I need a registration in every state my clients are in?+
No. One registration where you operate covers clients across India. Supplies to other states carry IGST on the invoice rather than needing a separate GSTIN.
Can I register with my home address?+
Yes, and most freelancers do. If the property is not in your name you need a consent letter from the owner with their ownership proof and a utility bill. We draft it.