GST Calculator for Freelancers India

Most freelance services like IT consulting, design, writing, marketing attract 18% GST. Some educational services may be exempt. Always check the specific HSN/SAC code for your service category.

Threshold is ₹20 lakh annual turnover for services (₹40 lakh for goods). For special category states (NE states, J&K, etc.), it is ₹10 lakh. Turnover includes both taxable and exempt supplies.

Yes, registered freelancers can claim ITC on business expenses: laptop/computer, software subscriptions, internet, phone, office rent, professional services, etc. Keep proper invoices to claim credit.

File GSTR-1 (outward supplies) by 11th of next month, GSTR-3B (summary return) by 20th. Quarterly filing option available for turnover up to ₹5 crore. Late filing attracts ₹50/day penalty.

Composition scheme (6% for services, turnover up to ₹50 lakh) is simpler but: No ITC claim, Can't provide taxable services to regular GST persons, Lower compliance but might cost more if you have significant input credits.

Common SAC codes: IT Services - 998314, Web Design - 998314, Writing/Content - 998399, Marketing/Consulting - 998311. Use correct code on invoices. Check CBIC website for specific service codes.

Export of services (to clients outside India) is zero-rated. You can claim full ITC on inputs. Conditions: Payment received in convertible foreign exchange, service delivered outside India, place of supply rules met.

TDS (Section 194J) is on base amount before GST. Client pays: Base + GST - TDS. Example: ₹1L invoice + ₹18K GST - ₹10K TDS = ₹1,08,000 received. Claim TDS credit in ITR and pay GST separately.

Maintain: All invoices issued (with GST), Purchase invoices (for ITC), Bank statements, Contracts/agreements, E-way bills (if applicable), Input credit register. Keep records for 6 years from return filing date.