Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Taxable, above the threshold
Unlike exempt healthcare, consulting, freelancing and most professional services are taxable. You must register once receipts cross ₹20 lakh (₹10 lakh in special-category states), and charge 18% GST to clients thereafter. Inter-state supply can require registration regardless of turnover.
Exports and voluntary registration
If you serve foreign clients, those are exports of services — zero-rated under a LUT (no GST charged, ITC refundable) if conditions like foreign-currency receipt are met. Some freelancers register voluntarily below the limit to claim input credit and look established to business clients. Confirm thresholds and export conditions.
A worked example
Example: a freelance designer billing ₹25 lakh to Indian companies must register and charge GST. One billing ₹25 lakh to US clients files a LUT and charges no GST, reclaiming input credit as a refund. A ₹12 lakh local freelancer is below the limit but may register voluntarily. The client mix drives the answer. Our team can set up your GST correctly.