GST invoice format for freelancers in India (with template)

If you’re a freelancer in India and your turnover has crossed (or will cross) ₹20 lakh, you need to register for GST and start issuing GST-compliant invoices. This guide covers exactly what those invoices must contain — nothing more, nothing less.

The 14 fields a GST invoice must have

Per Rule 46 of the CGST Rules, every tax invoice issued by a registered supplier must include:

1. Your name, address, and GSTIN.
2. A unique, sequential invoice number — max 16 characters, alpha-numeric, no breaks in the series.
3. Date of issue.
4. Client name, address, and GSTIN (if registered).
5. For inter-state supplies to unregistered clients above ₹50,000: the “address of delivery” with state name + code.
6. HSN / SAC code (more on this below).
7. Description of the service.
8. Quantity / unit (or “1 service”).
9. Total value of supply.
10. Discount, if any.
11. Taxable value.
12. Tax rate (5/12/18/28%) and the amount of tax charged.
13. Place of supply — this decides whether you charge CGST+SGST or IGST.
14. Your signature (or e-signature).

HSN / SAC code — do you really need it?

SAC codes are 6-digit identifiers for services. For freelancers most likely codes are:

• 998314— IT and software design / consulting
• 998311— Management consulting
• 998363— Advertising services
• 998391— Photography
• 998599— Other support services

If your aggregate turnover in the previous financial year was below ₹5 crore, you only need the first 4 digits of the SAC code.

CGST + SGST or IGST? The place-of-supply rule

Place of supply for services is governed by Section 12 of the IGST Act. The simplest version of the rule:

• Client’s state = your state— charge CGST (rate/2) + SGST (rate/2). Both go to the central government’s pool but appear as two line items.
• Client’s state ≠ your state— charge IGST (full rate).

For freelance services to unregistered clients (B2C), the place of supply is generally the location of the recipient (when known) or your location (default).

What about the e-invoice mandate?

E-invoicing (IRN generation through the GST portal) is mandatory only if your aggregate turnover crosses ₹5 crore. Below that, plain GST tax invoices are perfectly valid.

The fastest legal template

Need a copy-paste template that hits all 14 fields plus a clean PDF layout? Two options:

1. Email usfor the free Excel template (we’ll send it). Hits every Rule-46 field, computes the tax split automatically.
2. Or skip the template entirely: start Stackivo free — we generate the invoice, the PDF, the place-of-supply logic, and the email-to-client in one click.

Common mistakes to avoid

• Skipping the invoice number when an invoice is voided. (You can’t — the sequence must be continuous. Issue a credit note instead.)
• Charging CGST + SGST on inter-state work. (Wrong tax type = client can’t claim input tax credit.)
• Forgetting your GSTIN on the invoice. (Without it, the client can’t claim ITC and may dispute the bill.)
• Issuing an invoice from a Word doc. (Fine legally; brutal practically — tracking sequence + filing GSTR-1 becomes painful.)