Freelance Invoice Format
A GST-ready invoice format for a freelancer (generic services) in India — with the correct SAC code, the right GST rate, and the line items you actually bill. Fill it in and download a PDF, free and no sign-up.
A freelancer's invoice should clearly list each service you delivered, your rate, and the total — plus your GSTIN and the SAC code 998399 ("other professional services") with 18% GST if you're registered. Using 998399 as a residual code is fine only when no more specific SAC (like 998314 for IT/software or 998361 for advertising) describes your work. A clean, Rule 46-compliant invoice with your PAN also helps clients deduct the right TDS and pay you faster.
What a freelancer (generic services) typically bills for
| Item / service | Billed | Typical rate |
|---|---|---|
| Professional services / consulting retainer (monthly) | per month | ₹40,000 |
| Project-based deliverable (fixed scope) | per project | ₹25,000 |
| Hourly professional work | per hour | ₹1,200 |
| Day rate for on-site / dedicated work | per day | ₹8,000 |
| Revisions / additional scope beyond agreement | per revision | ₹2,000 |
| Rush / priority delivery surcharge | per project | ₹5,000 |
Indicative market rates — set your own. Add these as line items and the invoice totals GST for you.
Opens the free GST invoice generator, pre-filled with these items.
How to make a freelance invoice
Your name / business, GSTIN if registered, and the client's details.
List what you delivered — use the items above as a starting point — under SAC 998399.
Pick 18% GST, choose CGST+SGST or IGST, and download the PDF.
What a GST-compliant freelance invoice must include
A GST tax invoice should carry: your name, address and GSTIN; a unique invoice number and date; the client's name, address and GSTIN (if registered); a description of the service with its SAC code (998399 for freelance); the taxable value; the GST rate and amount split as CGST + SGST (same state) or IGST (inter-state); the total in words; and your signature. Freelancers in India typically ask for a 30-50% advance before starting, with the balance due on delivery or within 15-30 days (Net 15/Net 30); a late-payment note of 1.5-2% per month is common on larger projects.
Invoice format by profession
Freelance invoice — frequently asked questions
Which SAC code should I put on my freelance invoice?
Use the specific SAC that matches your work first — e.g. 998314 for software/IT development, 998361 for advertising/design, 999293 for content and training. Only fall back to 998399 ("other professional, technical and business services") when no specific code fits. All of these attract 18% GST.
Do I need to charge GST if I earn under the registration threshold?
If your annual turnover is below Rs 20 lakh (Rs 10 lakh in special-category states) you are not required to register or charge GST. Once you cross the threshold — or if you export services and want to claim refunds — you must register, add your GSTIN, and charge 18% on domestic invoices.
How do I invoice a foreign client — do I add 18% GST?
Service exports are zero-rated. If you're GST-registered, you can invoice without charging GST by filing a LUT (Letter of Undertaking); mention "Export of service under LUT, GST not charged" on the invoice. Bill in the foreign currency and keep FIRC/bank realisation proof for your records.
Why do clients deduct TDS from my payment, and how does it show on the invoice?
Business clients deduct 10% TDS under Section 194J on professional/technical fees (2% for some technical services) if annual payments exceed Rs 30,000. Show your full invoice value plus GST; the client pays you net of TDS and you claim that TDS as credit when filing your income tax return, so always put your PAN on the invoice.