Law firms and advocates
Billing software for advocates and law firms
Write a fee note in a minute, with the SAC code on each line, the right tax note for the client, and every court fee and stamp paper the clerk paid added back at cost.
In short
SimpleERP is billing software for advocates and law firms in India. Fee notes carry SAC 9982 codes, a business client gets a reverse charge note, an individual client prints as exempt, and court fees go back on the bill at cost.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
A GST billing day at Rangan and Iyer Advocates
It is the last week of the month at Rangan and Iyer Advocates, a six-lawyer chamber near the Madras High Court. The partner has finished a legal opinion for Kaveri Weaves Private Limited of Tiruppur, drafted a sale agreement for a family in Adyar, and appeared twice in a cheque-bounce case. Three fee notes need to go out before Friday.
Each one is different. Kaveri Weaves is a company, so the GST on the opinion is paid by the client under reverse charge and the fee note must not charge it. The Adyar family are individuals buying a home, which makes the drafting fee exempt. And the cheque-bounce client owes back a court fee, two sets of certified copies and a vakalatnama the clerk paid for in cash.
In SimpleERP the junior partner picks the client, adds the saved services and the costs, and saves. The client's tax treatment decides whether tax rows appear at all, and the notes field carries the sentence the client's accountant looks for.
SAC codes
Which SAC code goes on a legal fee note?
Legal services fall under SAC heading 9982, split by the kind of work. Save each service once with its six-digit code, and every fee note line picks it up, so the HSN and SAC summary on the print groups the lines the way your CA expects.
- Advisory and appearance split by criminal or other law, as the SAC list does.
- Documentation and certification for deeds, agreements and affidavits.
- Arbitration as its own service when you sit as arbitrator or counsel.
| Line | SAC | GST on the fee note | Amount |
|---|---|---|---|
| Legal opinion on a yarn supply contract | 998212 | None; client pays under reverse charge | ₹35,000 |
| Court fee paid on the client's behalf | None | Recovered at cost | ₹1,250 |
| Certified copies and typing | None | Recovered at cost | ₹600 |
| Total of the fee note | ₹36,850 |
Tax treatment
How does the fee note show that the client pays the tax?
There is no reverse charge switch on the invoice. Instead you leave the GST rate off fee lines for a business client and write the wording in the notes, for example "GST on these legal services is payable by the recipient under reverse charge". For an individual, mark the client as exempt and the print says "Tax: exempt" by itself.
- Tax treatment per client: registered, unregistered, consumer or exempt.
- Notes and terms saved on the fee note and printed under the lines.
- Client GSTIN checked as you type, with the state read from its first two digits.
- Fee notes numbered by financial year, such as INV-2026-27-0041.
Out-of-pocket
Can court fees and stamp paper go on the same bill?
Yes. Out-of-pocket costs such as court fee, stamp paper, notary charges and travel go on the fee note as free-text lines without tax, at the amount the clerk paid. Many CAs treat them as pure agent costs kept out of the taxable value, so confirm the treatment with yours.
- Free-text lines for one-off costs that are not saved services.
- Receipt photo kept with the expense the clerk recorded, for the client who asks.
- Credit note when a partner waives part of a fee after the bill went out.
Illustration of receivables ageing: ₹2,14,800 to collect across 5 buckets, with customer totals.
Retainers
What about monthly retainers from companies?
A company on a monthly retainer gets a fee note each month from your saved retainer service, raised by hand; nothing repeats on its own. When the company pays in advance for a quarter, the receipt waits on account and each monthly fee note takes its share.
- Saved retainer service with its SAC code and agreed amount, editable on each bill.
- Advance receipts applied to the monthly fee notes as they are raised.
- UPI QR and bank details printed on every fee note.
One system
Where a fee note goes next
Posting a fee note writes the receivable and the fee income in the ledger, and the receipt that settles it updates the client's statement.
Law firms and advocates
Fee notes under SAC 9982, client advances on account, court fees at cost and payroll for clerks.
See howAccounting for law firms
Fee income, client advances on account, TDS deducted by clients, chamber expenses and a month-end your CA can close.
See howPayroll for law firms
Monthly salaries for clerks, typists and salaried associates, with PF, PT, advances and payslips on the phone.
See howGST billing
Tax invoices with CGST, SGST or IGST by place of supply, HSN on every line and a UPI QR on the print.
See how
Honest limits
Limits to know before you bill
- E-invoice IRN and QR code, and e-way bills, are not generated through the government APIs
- Cess is not calculated; GST return filing stays with you or your accountant
- No price lists: every line is priced as you bill it
- No reverse charge flag on the invoice: the wording goes in the notes
- No matter or case reference field of its own; use the invoice reference
Getting started
Start with GST billing
Sign up with your phone
Name, phone number and a password. No card for the seven-day trial, and email is optional.
Tell us about the business
Type your GSTIN and the state fills itself. Accounts, GST rates, units, roles and numbering are seeded for you.
Add what you sell
Save your services, such as legal opinion, drafting, appearance and retainer, with SAC codes. Mark individual clients as exempt.
Post your first GST invoice
Pick the customer, add lines and save. The place of supply picks CGST and SGST or IGST for you.
FAQ
Questions, answered
Do I need a GSTIN to bill clients as an advocate?
Many advocates whose clients pay under reverse charge or are exempt never cross the registration threshold, and the client registers to pay the tax. SimpleERP works with or without a GSTIN on your business; whether you must register is a question for your CA.
Can a fee note show both the professional fee and the court fee?
Yes. The fee is a saved service with its SAC code and the court fee is a free-text line at cost, both on one fee note with one total. The client sees each cost the clerk paid on a separate line.
A client wants the fee note in the name of his company, not his own. Is that a problem?
Add the company as its own client with its GSTIN and the treatment changes with it: the fee note to the company carries the reverse charge note, the one to him personally prints as exempt. Check which applies to the work with your CA.
Can I cancel a fee note that was sent with a mistake?
A posted fee note cannot be edited or deleted. Cancel it with a reason, which reverses its journal, and raise a fresh one; or issue a credit note if only part of the fee is reduced.
Related
Keep reading
Law firms and advocates
Fee notes under SAC 9982, client advances on account, court fees at cost and payroll for clerks.
Read moreAccounting for law firms
Fee income, client advances on account, TDS deducted by clients, chamber expenses and a month-end your CA can close.
Read morePayroll for law firms
Monthly salaries for clerks, typists and salaried associates, with PF, PT, advances and payslips on the phone.
Read more
See how GST billing works in SimpleERP for law firms and advocates
Seven days free. No card. Your first GST invoice in minutes.