Freelancers in India—whether writers, designers, developers, or consultants—are treated as service providers under GST law. Registration is mandatory once yearly income crosses ₹20 lakh (₹10 lakh in special states) or when services are sold via e-commerce platforms. For foreign clients, exports are zero-rated, but voluntary registration lets freelancers claim Input Tax Credit (ITC) on tools, software, and professional services. The GST rate is generally 18%, though a lower 6% composition scheme applies for smaller service providers with turnover up to ₹50 lakh. Filing timely returns and issuing GST-compliant invoices are essential to stay compliant and avoid penalties. Understanding these rules helps freelancers decide when registration is compulsory and how voluntary registration can be beneficial.
