Can I raise a GST invoice before my registration is approved?

No. Until your GSTIN is issued you are not a registered supplier, so invoices must not show GST or a GSTIN. Once approved, you may issue a revised invoice for supplies made in the 30 days before registration takes effect, but the cleanest path is to invoice without tax until the number arrives.

What SAC code should a freelancer use?

9983 covers legal, accounting and most other professional services and is the default for freelance writing, design consulting and similar work. 9984 covers advertising and some related services. If you bill mixed services, invoice each under its own code.

Do I need to charge GST to a client in another Indian state?

Yes — other-state domestic supplies carry IGST at 18% on one line, instead of the CGST 9% + SGST 9% split that same-state clients see. The client pays the same total either way; only the split changes.

How often do I renew the LUT?

Once per financial year. File in April before your first export invoice of the year; the filing is free and takes minutes on the GST portal.

Is this template legally sufficient for audits?

The template covers every field Rule 46 requires for a typical freelance service invoice. It is not legal or tax advice — have a chartered accountant review your first invoices, especially if you supply through a platform or operate in multiple states.

Free GST invoice template for Indian freelancers

A compliant GST invoice is nine fields, not a mystery. Copy the skeleton below into Google Docs, Sheets or your invoicing tool, fill in your GSTIN and SAC code, and every domestic and export invoice you send will survive an audit. The export section includes the exact wording that keeps your foreign-client invoices zero-rated under an LUT.

Last reviewed 24 September 2026Template wording and compliance references checked by the editorial deskChangelog

Every field a GST invoice must carry

Section 31 of the CGST Act and Rule 46 of the CGST Rules define what a tax invoice must contain. For a freelancer supplying professional services, the practical checklist is short — miss one of these and the invoice is technically non-compliant, and a registered client may lose their input credit.

Your legal name, address and GSTIN.
A consecutive serial number, unique within the financial year (max 16 characters, any format: FY26-014 works).
Date of issue.
Client's name, address and — if they are registered — their GSTIN.
Description of the service and the SAC code (9983 covers most professional and freelance services; 9984 covers some others).
Quantity or hours and the rate charged.
Taxable value after any discount.
Tax: CGST + SGST for same-state clients, IGST for other states — each shown separately with its rate.
Place of supply, with the state name for domestic clients.
A declaration if reverse charge applies (rare for freelance services — most freelancers write 'Reverse charge: No').
Your signature or a digital signature.

The template: domestic invoice

This skeleton works in Google Docs, Word, Sheets or any invoicing tool. Replace the bracketed values and delete the tax lines you do not use — never leave a 0% CGST/SGST block on an invoice that should carry IGST.

Domestic tax invoice — copy and fill in

TAX INVOICE
--------------------------------------------------------------------
Invoice no: [FY26-014]            Date: [12 October 2026]
Place of supply: [Karnataka]      SAC: 998312
Reverse charge: No

From:
  [Priya Sharma], Content Writer (sole proprietor)
  [Address, City, State - PIN]
  GSTIN: [29ABCDE1234F1Z5]
  [Email] | [Phone]

Bill to:
  [Acme Technologies Pvt Ltd]
  [Registered address]
  GSTIN: [29AACCA1234B1Z2]        (delete line if client is unregistered)

--------------------------------------------------------------------
Description                          Qty        Rate        Amount
--------------------------------------------------------------------
Blog articles, 1,000-1,200 words      4      ₹6,000      ₹24,000
  each, incl. research & 1 revision
Content strategy session (hourly)     3      ₹2,000       ₹6,000
--------------------------------------------------------------------
                                                Subtotal    ₹30,000
                                        CGST @ 9%     ₹2,700
                                        SGST @ 9%     ₹2,700
                                             Total    ₹35,400
--------------------------------------------------------------------
Amount in words: Rupees thirty-five thousand four hundred only

Payment terms: Net 15 days. UPI: [you@upi] | Bank: [A/c, IFSC]
Thank you for your business.                           [Signature]

The template: export invoice with LUT wording

When your client is outside India, you are paid in convertible foreign exchange and the place of supply is abroad, the service is an export and is zero-rated. With a Letter of Undertaking filed, you charge no IGST — but the invoice must say so. Use the tax block below in place of CGST/SGST, and keep the FIRA for every receipt.

The currency line matters: quote and bill in the foreign currency, and show the INR conversion from your bank's rate on the day of receipt for your books.

Export invoice — tax block and declaration

INVOICE (EXPORT OF SERVICE WITHOUT PAYMENT OF IGST)
--------------------------------------------------------------------
Invoice no: [FY26-015]            Date: [12 October 2026]
Place of supply: [Outside India — Texas, USA]
Currency: USD
SAC: 998312

From:
  [Priya Sharma], Content Writer (sole proprietor)
  [Address, City, State - PIN]
  GSTIN: [29ABCDE1234F1Z5]        (IEC not required for services)

Bill to:
  [Acme Inc], [Address, USA]

--------------------------------------------------------------------
Description                          Qty        Rate        Amount
--------------------------------------------------------------------
Content strategy & writing, Oct       1       $1,500       $1,500
--------------------------------------------------------------------
                                     Subtotal (USD)          $1,500
       IGST: Nil — Supply meant for export of services under
       Letter of Undertaking (LUT) without payment of IGST,
       as per Notification No. 16/2017-Integrated Tax (Rate)
                                             Invoice total    $1,500
--------------------------------------------------------------------
Payment received via [wire transfer] — FIRA reference [____]
LUT reference no: [____], filed [April 2026], valid for FY 2026-27

LUT declaration text (Form GST RFD-11 annexure)

The LUT itself is filed electronically on the GST portal as Form GST RFD-11; the portal generates the form and you upload a scanned annexure. The self-declaration text below is the wording the annexure asks you to furnish — replace the placeholders, sign it, and keep a copy with your records. Filing takes minutes and is valid for the whole financial year.

LUT self-declaration — annexure to Form GST RFD-11

LETTER OF UNDERTAKING / DECLARATION
(Annexure to Form GST RFD-11, sub-rule (1) of rule 96A of the CGST Rules)

I, [full name], son/daughter of [name], proprietor/partner/director of
[legal name of business], having GSTIN [____] and permanent account
number [____], engaged in the supply of professional services
(content writing / translation / [your service]) from [address], India,
hereby furnish this letter of undertaking for the financial year
[2026-27] and declare:

1. That I undertake to pay the integrated tax leviable on the export of
   services, together with interest, if I fail to furnish the details of
   export or the foreign inward remittance certificate required under
   rule 96A, or if I otherwise fail to comply with the provisions of
   rule 96A of the said rules, within the time specified.

2. That I have not been prosecuted for any offence under the CGST Act,
   the SGST Act, the IGST Act or any existing law where the amount of
   tax evaded exceeds two hundred and fifty rupees.

3. That the particulars furnished above are true and correct to the
   best of my knowledge and belief.

Place: [city]                        Signature: _____________
Date: [date]                         Name: [full name]
                                     Status: Proprietor / Partner

Common invoicing mistakes that cost money

These are the errors that show up in notices and blocked input credits — and they are all avoidable with the template above.

Invoicing exports without the LUT declaration line, then blocking cash in IGST refunds.
Leaving the old year's invoice series running in April — restart numbering for the new financial year.
Writing 'GST extra' on the invoice but not in the quote, so the client treats the agreed fee as tax-inclusive.
Using a generic SAC code when 9983 applies — codes drive the tax rate logic, so use the right one.
Deleting the place of supply 'because the client is abroad'. For exports it is the single most important field.

Frequently asked questions

The questions freelancers ask before using this template.

Can I raise a GST invoice before my registration is approved?: No. Until your GSTIN is issued you are not a registered supplier, so invoices must not show GST or a GSTIN. Once approved, you may issue a revised invoice for supplies made in the 30 days before registration takes effect, but the cleanest path is to invoice without tax until the number arrives.
What SAC code should a freelancer use?: 9983 covers legal, accounting and most other professional services and is the default for freelance writing, design consulting and similar work. 9984 covers advertising and some related services. If you bill mixed services, invoice each under its own code.
Do I need to charge GST to a client in another Indian state?: Yes — other-state domestic supplies carry IGST at 18% on one line, instead of the CGST 9% + SGST 9% split that same-state clients see. The client pays the same total either way; only the split changes.
How often do I renew the LUT?: Once per financial year. File in April before your first export invoice of the year; the filing is free and takes minutes on the GST portal.
Is this template legally sufficient for audits?: The template covers every field Rule 46 requires for a typical freelance service invoice. It is not legal or tax advice — have a chartered accountant review your first invoices, especially if you supply through a platform or operate in multiple states.

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