Free Invoice Templates for Freelancers in India (2026)
Invoicing is often the most stressful part of freelancing in India. If you work as an independent software engineer, UI/UX designer, digital marketer, or copywriter, questions like โDo I need to charge GST?โ, โHow do I invoice US or foreign clients?โ, and โWhat format is legally required?โ can be confusing.
This guide clarifies every GST rule for Indian freelancers and provides ready-to-use formats for both Indian clients and international export clients.
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1. Do Freelancers in India Need GST Registration?
Your GST registration requirements depend entirely on your annual aggregate turnover and where your clients are located:
| Freelancer Status | Annual Turnover Threshold | GST Registration Required? | Tax on Invoice |
|---|---|---|---|
| Domestic Clients Only | Below โน20 Lakhs (โน10L in Special Category States*) | No (Exempt) | 0% (No GST collected) |
| Domestic Clients Only | Exceeds โน20 Lakhs | Yes (Mandatory) | 18% GST (CGST 9% + SGST 9% or IGST 18%) |
| Export / Foreign Clients (USD / EUR / GBP) | Any Turnover (Cross-Border) | Yes (Mandatory under Section 24) | 0% under Letter of Undertaking (LUT) |
*Special Category States include: Manipur, Mizoram, Nagaland, Tripura.
2. Invoicing Foreign / US Clients: The Letter of Undertaking (LUT)
One of the highest-trending questions on Google Trends is: โHow do Indian freelancers invoice US clients without paying GST?โ
Under Section 16 of the IGST Act, the export of services is categorized as a โZero-Rated Supplyโ. This means you do not have to pay tax on foreign income, provided you meet the following conditions:
- File a Letter of Undertaking (LUT):
- Every financial year, you submit Form GST RFD-11 on the GST Portal. It takes 5 minutes and is 100% free with instant online approval.
- Filing an LUT allows you to export services without paying 18% IGST upfront.
- Receive Remittance in Convertible Foreign Exchange:
- Payments must enter your Indian bank account via SWIFT, Wise, Payoneer, Deel, Stripe, or PayPal, and your bank must generate an e-FIRC (Foreign Inward Remittance Certificate) or BRC.
- Mandatory Declaration on Your Invoice:
Every export invoice issued under LUT must include this exact statutory declaration:
"SUPPLY MEANT FOR EXPORT OF SERVICES UNDER LETTER OF UNDERTAKING (LUT) WITHOUT PAYMENT OF INTEGRATED TAX"
3. Ready-to-Use Invoice Template: International Client (LUT)
Use this format when billing clients in the United States, United Kingdom, Europe, or Australia:
=============================================================================
TAX INVOICE (EXPORT OF SERVICES)
"SUPPLY MEANT FOR EXPORT OF SERVICES UNDER LETTER OF UNDERTAKING (LUT)
WITHOUT PAYMENT OF INTEGRATED TAX"
=============================================================================
YOUR NAME / AGENCY NAME INVOICE DETAILS
Full Address, City, State - PIN Invoice Number : EXP-2026-008
GSTIN: 27AABCU9603R1ZM Invoice Date : 04/11/2026
PAN: AABCU9603R LUT Ref Number : ARN AD270425001234
Email: [email protected] Payment Terms : Net 15
Phone: +91 98765 43210 Currency : USD ($)
BILLED TO (CLIENT):
TechCorp Inc.
1200 Silicon Avenue, Suite 400
San Francisco, CA 94107, United States
Place of Supply: Outside India (Export)
-----------------------------------------------------------------------------
# Description of Services SAC Code Qty Rate (USD) Total (USD)
-----------------------------------------------------------------------------
1 Full-Stack React/Node.js Dev 998314 40 hrs $50.00 $2,000.00
2 Cloud Deployment & CI/CD 998313 10 hrs $60.00 $600.00
-----------------------------------------------------------------------------
SUBTOTAL: $2,600.00
IGST (0% under LUT): $0.00
-------------------------------
TOTAL AMOUNT DUE: $2,600.00
-----------------------------------------------------------------------------
WIRE TRANSFER / REMITTANCE DETAILS:
Bank Name : HDFC Bank Limited (Forex Branch)
Account Name : Your Name / Agency
Account Number : 50200012345678
SWIFT / BIC : HDFCINBBXXX
IFSC Code : HDFC0000123
Purpose Code : P0802 (Software Consultancy & Implementation)
=============================================================================4. Ready-to-Use Invoice Template: Domestic Indian Client (GST Registered)
When billing an Indian corporate client or startup:
=============================================================================
TAX INVOICE
=============================================================================
SUPPLIER: INVOICE DETAILS:
Apex Design Studio Invoice #: INV-2026-042
Bandra Kurla Complex, Mumbai, MH Date : 04/11/2026
GSTIN: 27AABCU9603R1ZM Due Date : 19/11/2026
Email: [email protected] Place of Supply: Maharashtra (27)
CLIENT:
Nexus Ventures Pvt Ltd
Floor 4, Cyber City, Gurugram, HR
GSTIN: 06AAACN1234F1ZX
-----------------------------------------------------------------------------
# Service Description SAC Code Qty Rate (โน) GST% Amount (โน)
-----------------------------------------------------------------------------
1 Mobile App UI/UX Design 998314 1 โน40,000.00 18% โน40,000.00
2 Design System & Assets 998314 1 โน15,000.00 18% โน15,000.00
-----------------------------------------------------------------------------
Taxable Subtotal: โน55,000.00
IGST (18% Inter-State): โน9,900.00
-------------------------------
GRAND TOTAL: โน64,900.00
-----------------------------------------------------------------------------
BANK PAYMENT:
Bank: ICICI Bank | A/C: 001105001234 | IFSC: ICIC0000011 | UPI: apex@icici
=============================================================================5. Frequently Asked Questions by Freelancers
Can I invoice clients if I donโt have a GST number?
Yes! If your annual income from domestic freelancing is under โน20 Lakhs, simply issue a standard invoice (or Bill of Supply) without charging GST. Do not collect GST from clients if you donโt possess a valid GSTIN.
What is the SAC code for freelance software developers and designers?
- Software Development / Web Engineering:
998314 - IT Consulting & Architecture:
998313 - Graphic Design & Creative Services:
998391 - Content Writing & Copywriting:
998397 - Digital Marketing & SEO:
998315
Why use our Free Invoice Maker?
Instead of manually tweaking text documents or broken spreadsheets, use our Free GST Invoice Maker to toggle between Tax Invoices and Bills of Supply, calculate taxes automatically, and export clean A4 PDFs with zero watermarks.