Legal Invoice Format
A GST-ready invoice format for a lawyer / advocate / law firm 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.
In India, legal services supplied by an individual advocate or a firm of advocates to a business entity are almost always taxed under the Reverse Charge Mechanism (RCM) — meaning your business client pays the 18% GST directly to the government, not you. Your invoice therefore usually shows the fee only and carries the note "GST payable by recipient under reverse charge (RCM)." Services to individuals/non-business clients, and to business entities with turnover below the GST registration threshold, are exempt.
What a lawyer / advocate / law firm typically bills for
| Item / service | Billed | Typical rate |
|---|---|---|
| Legal consultation / opinion (per hour) | hour | ₹3,000 |
| Drafting of agreement, contract or legal notice | document | ₹5,000 |
| Court appearance / representation (per hearing) | appearance | ₹10,000 |
| Retainer fee (monthly) | month | ₹25,000 |
| Case handling / litigation (lump-sum brief fee) | case | ₹50,000 |
| Due diligence / legal vetting report | report | ₹15,000 |
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 legal 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 998212.
Pick 18% GST, choose CGST+SGST or IGST, and download the PDF.
What a GST-compliant legal 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 (998212 for legal); 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. Advocates commonly bill a retainer or advance up front, with the balance on hearing dates or case milestones; retainer clients are invoiced monthly. Net 15-30 days is typical for corporate clients, and out-of-pocket disbursements (court fees, stamp duty, travel) are billed at actuals.
Invoice format by profession
Legal invoice — frequently asked questions
Do I charge GST on my invoice as an advocate?
Usually no. Legal services from an individual advocate or firm of advocates to a business entity fall under Reverse Charge Mechanism (RCM), so the client pays the 18% GST directly to the government. You raise the invoice for your fee only and add the note: 'Tax payable on reverse charge basis by the recipient.' You do not collect the tax yourself.
When are my legal services fully exempt from GST?
Services to an individual/non-business client are exempt, as are services to a business entity whose aggregate turnover in the preceding year was below the GST registration threshold (Rs. 20 lakh, or Rs. 10 lakh in special-category states). Representation before any court or tribunal is also exempt. In these cases no GST applies under RCM or otherwise.
Do I even need GST registration as a lawyer?
Often not. Because most of your outward supplies are covered by RCM (client pays) or are exempt, many advocates and law firms are not required to register for GST. Register only if you cross the threshold on non-RCM taxable supplies or opt in voluntarily. If unregistered, simply omit any GSTIN and issue a plain professional fee invoice with the RCM note.
What SAC code and rate should I mention?
Use SAC 998212 for legal advisory and representation services (998211 for criminal-law matters). The applicable rate is 18%. Even when the tax is paid by the client under RCM, quoting the SAC code and the 18% RCM note on your invoice keeps it compliant and audit-ready.