Templates
GST invoice format for freelancers: Excel, Word and PDF
An invoice for billing a client by the hour or by the project, with the GST details a registered freelancer must show and the plain invoice an unregistered one should send instead.
Free download, no sign-up
Filled with the sample shown. The Excel file has formulas for tax and totals.
In short
A GST-registered freelancer's invoice needs your GSTIN, the client's GSTIN, a serial number, the SAC code, taxable value and CGST and SGST or IGST. Unregistered freelancers must not charge GST. This format is a free download; SimpleERP raises it from your saved services.
Divya Raman
GSTIN 33BQRPR5126K1ZC
Tax invoice
DR-2026-27-0009
Bill to: Kovai Textiles
- Workspace layout consultation12 Hrs
- 3D layout drawings, two options1 Nos
What this document is for
As a freelancer you are a supplier of services. Once you are registered for GST, every bill to a client is a tax invoice and carries the rule 46 details. Until then, you send a plain invoice with no GST on it.
- Registration is required once your turnover for services crosses ₹20 lakh in a year (₹10 lakh in some special category states), and you can register earlier by choice
- Not registered? Send an invoice without GST and without a GSTIN; charging GST you cannot pay over is not allowed
- Clients abroad? That is an export of services, billed on an export invoice under a letter of undertaking
Rule 46
What a freelancer's tax invoice must contain
Rule 46 does not change for one-person businesses. The full table is further down; these are the points freelancers most often miss.
- Your legal name as on the registration certificate, not only a studio or brand name
- Your own series, such as DR-2026-27-0009, kept apart from any other business you run
- The client's GSTIN, without which a business client cannot claim the GST back
- The SAC for the kind of work, such as 9983 for professional and technical services
- Hours times your rate, or the agreed project fee, before GST
- The client's state as the place of supply, which decides CGST and SGST or IGST
How to fill it
How to fill the template
The sample is a consulting bill from Divya Raman, a fictional interior layout consultant in Coimbatore, to Kovai Textiles for 12 hours of layout work and a set of drawings. Put your own name where hers is and replace the lines with your work.
Put your name, address and GSTIN in the header
Use the name on your GST registration, not a brand name alone.
Date it within 30 days of the work
Rule 47 gives you 30 days from finishing the job. Number it from your own yearly series and never reuse a number after a client cancels.
Add the work with its SAC
Hours times your rate, or one line for a fixed project fee, with the GST rate. The template does the tax.
Add how to pay you
Bank account, IFSC and UPI ID, and the due date.
| Description | HSN or SAC | Quantity | Rate | Taxable value | GST |
|---|---|---|---|---|---|
| Workspace layout consultation | 9983 | 12 Hrs | ₹1,500.00 | ₹18,000.00 | 18% |
| 3D layout drawings, two options | 9983 | 1 Nos | ₹6,250.00 | ₹6,250.00 | 18% |
| Total | How it is worked out | Amount |
|---|---|---|
| Taxable value | Sum of the lines | ₹24,250.00 |
| CGST | 9% of the taxable value | ₹2,182.50 |
| SGST | 9% of the taxable value | ₹2,182.50 |
| Round off | To the nearest rupee | ₹0.00 |
| Grand total | Taxable value plus GST, rounded | ₹28,615.00 |
SimpleERP
Make it in SimpleERP instead
Save your services once with their SAC and GST rate and each client once with their GSTIN. Each invoice is then a few keystrokes, numbered for you, with the tax split by place of supply and the amount owed tracked until it is paid.
- Services as items that never move stock
- Invoice numbers by financial year, assigned for you
- A clean A4 print with your bank details and a UPI QR
- Payments recorded against the invoice, so you see who still owes you
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.
Fields
Every field on a tax invoice, and why
Rule 46 lists what a tax invoice must carry; services use SAC where goods use HSN. Rule 47 sets the deadline for services: issue the invoice within 30 days of supplying the service.
| Field | Required | Why |
|---|---|---|
| Your legal name, address and GSTIN | Mandatory | The name on your registration; a studio or brand name can sit beside it, not in place of it. |
| Invoice number | Mandatory | Your own consecutive series for the financial year, at most 16 characters, such as DR-2026-27-0009. |
| Date of issue | Mandatory | Within 30 days of finishing the work, under rule 47. |
| Client's name, address and GSTIN | Mandatory | A registered client claims input tax credit against it; leave the GSTIN blank only for a private person. |
| SAC code on each line | Mandatory | The code for the kind of work, such as 9983 for professional and technical services. |
| Description with hours or the project fee | Mandatory | What you delivered, so the client can match it to what they agreed. |
| Taxable value and the rate and amount of GST | Mandatory | CGST and SGST for a client in your state, IGST for one in another. |
| Place of supply with state name | Mandatory | For a registered client, usually the client's state. |
| Whether tax is payable on reverse charge | Mandatory | A plain No for almost all freelance work, but it must be stated. |
| Signature | Mandatory | Yours, or a digital signature on a PDF. |
| Bank account, IFSC and due date | Good practice | Clients pay a freelancer faster when they do not have to ask how. |
Source: CGST Rules 2017, rules 46 and 47, verified 10 October 2026.
Common mistakes
Mistakes to avoid on a tax invoice
- Charging GST before you are registered, or showing a GSTIN that is not yours
- Billing a client in another state with CGST and SGST instead of IGST
- Leaving out the SAC code because the work is hard to classify
- Invoicing under a brand name that does not match the name on your GST registration
- Adding CGST and SGST to a client abroad: an export of services is zero rated, billed under a letter of undertaking or with IGST
Honest limits
What this format does not cover
The template and SimpleERP make the tax invoice itself. These are separate steps.
- E-invoice IRN and signed QR code through the government API: if your turnover requires e-invoicing, generate the IRN on the IRP portal
- E-way bills: generate them on the e-way bill portal
- Cess on invoice lines
- Reverse charge indicator as a field: type "Tax payable on reverse charge: Yes" or "No" in the invoice notes
- Filing GST returns: SimpleERP prepares the registers, your filer files
- Export invoices in foreign currency for clients abroad
Getting started
From your first client to your first paid invoice
Sign up as yourself
Use the name and GSTIN on your registration. The state fills itself from the GSTIN.
Save the work you sell
Consultation by the hour, drawings by the set: each a Service with its SAC and GST rate, so it never touches stock.
Add each client once
Name, address and GSTIN. The client's state then decides CGST and SGST or IGST on every bill.
Bill, share, get paid
Raise the invoice, send the PDF, and record the payment against it when the money lands.
FAQ
Questions, answered
Do I need GST registration as a freelancer?
Once your turnover from services passes ₹20 lakh in a financial year, or ₹10 lakh in some special category states. Below that it is your choice. Until you register, send an invoice with no GST and no GSTIN on it.
Which SAC code should a freelancer use?
The code for the kind of work, not for you. Interior and other specialty design falls under 998391, software development under 998314, and most consulting in the 9983 group. When one job spans two kinds of work, ask your CA which one leads.
Will my client deduct TDS from my invoice?
A business client paying fees for professional or technical work usually deducts TDS under section 194J and pays you the rest. Your invoice still shows the full fee and GST. Record the TDS when you record the payment; SimpleERP does not work it out for you.
Can I bill by the hour on a GST invoice?
Yes. Put the hours in the quantity column with Hrs as the unit and your hourly rate as the rate. The taxable value is hours times rate, so the sample's 12 hours at ₹1,500 come to ₹18,000.00 before GST.
Related
Keep reading
GST billing
Tax invoices with CGST, SGST or IGST by place of supply, HSN on every line and a UPI QR on the print.
Read moreGST invoice for services
A GST invoice format for services, with SAC codes and no stock columns, as a free Excel, Word and PDF download.
Read moreGST registration threshold
The aggregate turnover above which GST registration is compulsory: ₹40 lakh for goods, ₹20 lakh for services in most states.
Read more
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