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Free Freelance Invoice Template for India
Bill your Indian clients professionally with a GST-compliant freelance invoice. Our template covers SAC codes for professional services, CGST/SGST/IGST at 18%, TDS deduction provisions, and all mandatory fields under the CGST Act 2017.
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INVOICE
INV/2026-27/012
Ref: PO: PO/2026/TC-099
Arjun Nair Fullstack Studio
204, Koramangala 4th Block, Bengaluru, Karnataka - 560 034
DOCUMENT
TAX INVOICE
DATE
25 April 2026
DUE DATE
25 May 2026
TERMS
Net 30
FROM
Arjun Nair
Tax ID: PAN: ABCDE1234F · GSTIN: 07ABCDE1234F1Z5
204, Koramangala 4th Block, Bengaluru, Karnataka - 560 034
arjun@nairdev.in
+91 98765 43210
BILL TO
TechCorp Solutions Private Limited
Tax ID: GSTIN: 29AABCT1234F1Z5 · PAN: AABCT1234F
Attn: Accounts Payable
No. 1, MG Road, Bengaluru, Karnataka - 560 001, Karnataka
ap@techcorp.in
+91 80 4567 8900
PO #: PO/2026/TC-099
Tax Invoice under Rule 46 of the CGST Rules, 2017. · Supplier GSTIN: 07ABCDE1234F1Z5 · Supplier State: Delhi (NCT) · Inter-State Supply — IGST @18% applicable.
SERVICES
| SAC Code | Description | Qty / Hrs | Rate (INR) | Amount (INR) |
|---|---|---|---|---|
| 998314 | Full-stack web application development — React + Node.js (April 2026) | 1 | 1,20,000.00 INR | 1,20,000.00 INR |
| 998314 | REST API design and implementation | 1 | 40,000.00 INR | 40,000.00 INR |
| 998313 | Technical consultation and code review (16 hours @ ₹2,500/hr) | 16 | 2,500.00 INR | 40,000.00 INR |
| Subtotal | 2,00,000.00 INR |
| IGST @18% | 36,000.00 INR |
| TOTAL | 2,36,000.00 INR |
| Less: TDS @10% u/s 194J ITA 1961 (deducted by client) | - 20,000.00 INR |
| NET PAYABLE (after TDS deduction) | 2,16,000.00 INR |
PAYMENT DETAILS
Bank: ICICI Bank Ltd
Account No.: 123456789012
IFSC: ICIC0001234
UPI ID: arjun@icici
Bank: ICICI Bank Ltd
Account No.: 123456789012
IFSC: ICIC0001234
UPI ID: arjun@icici
TDS NOTE: The client is requested to deduct TDS @ 10% under s. 194J of the Income Tax Act, 1961 on the gross service fee of 2,00,000.00 INR and deposit the same to the credit of the Central Government within the prescribed time. Kindly provide Form 16A (TDS Certificate) within 15 days of deposit. Net payment to freelancer: 2,16,000.00 INR.
NOTES
Please make payment via NEFT/RTGS to the bank account above, or via UPI to arjun@icici.
Please deduct TDS @ 10% under s. 194J of the Income Tax Act, 1961 on the gross service fee and deposit with the Government of India. Kindly provide Form 16A within 15 days of TDS deposit.
Please make payment via NEFT/RTGS to the bank account above, or via UPI to arjun@icici.
Please deduct TDS @ 10% under s. 194J of the Income Tax Act, 1961 on the gross service fee and deposit with the Government of India. Kindly provide Form 16A within 15 days of TDS deposit.
If the service provider is registered as a Micro or Small Enterprise under the MSMED Act, 2006, interest on overdue payments shall be payable by the buyer at three (3) times the bank rate as notified by the RBI, pursuant to s. 16 of the MSMED Act, 2006.
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What Is a Freelance Invoice in India?
A Freelance Invoice is a billing document issued by a self-employed professional or freelancer to their client for services provided on a project or retainer basis. In India, freelancers working in fields such as software development, design, writing, consulting, digital marketing, and other professional services are increasingly required to issue GST-compliant invoices. A well-structured freelance invoice ensures timely payment, provides a clear record for taxation purposes, and satisfies the client's requirements for Input Tax Credit (ITC) under the GST framework.
Indian freelancers whose annual turnover exceeds the GST registration threshold (currently ₹20 lakh for most states, ₹10 lakh for certain special category states) are required to register for GST and issue a tax invoice. Freelancers providing services that are classified under professional services (SAC code 9983 or 9985, among others) attract GST at 18%. Even freelancers below the registration threshold may voluntarily register for GST to allow clients to claim ITC on their invoices, which often makes them more competitive for B2B clients. Freelancers exporting services to foreign clients may be eligible for zero-rated GST (0%) as an export of services under the IGST Act 2017.
Beyond GST, Indian freelancers must also account for Tax Deducted at Source (TDS) under the Income Tax Act 1961. Most Indian business clients are required to deduct TDS at the applicable rate (currently 10% under Section 194J for professional services above the threshold) from freelancer payments. The freelance invoice should reflect the gross amount, enabling the client to deduct TDS and the freelancer to claim TDS credit in their annual income tax return using Form 26AS. Freelancers registered under MSME (under the MSMED Act 2006) may have additional rights to interest on delayed payments under the MSME Act.
What's Covered in This Freelance Invoice Template
Our India-specific freelance invoice template includes all fields required for a GST-compliant professional services invoice.
Freelancer & Client Details
Captures the freelancer's name, GSTIN (if registered), PAN, and bank details alongside the client's name, GSTIN, and address.
Invoice Number & Date
Includes a consecutive invoice number and date, as required under Rule 46 of the CGST Rules 2017 for GST-registered freelancers.
SAC Code for Services
Specifies the Services Accounting Code (SAC) for the professional service provided — e.g., 9983 for professional/technical services, 9985 for support services — which determines the applicable GST rate.
Description of Services
Clearly describes the services provided, including project name, deliverables, and the period of work covered by the invoice.
Taxable Value & GST
Shows the taxable value (fee before GST) and the applicable CGST + SGST (18% intra-state) or IGST (18% inter-state/export) amounts.
TDS Deduction Provision
Includes a line for TDS deduction by the client under Section 194J of the Income Tax Act 1961 at the applicable rate, showing the net payable amount.
Place of Supply
States the place of supply to determine whether CGST+SGST or IGST applies. For export of services, notes zero-rated status under IGST Act 2017.
Payment Terms & Due Date
Specifies the payment due date, accepted payment methods (NEFT, RTGS, UPI, cheque), and late payment terms.
Bank Account Details
Provides complete bank account details — bank name, account number, IFSC code, and branch — for NEFT/RTGS transfers, the most common payment method for Indian business clients.
MSME Registration Note
Optional field for freelancers registered as MSMEs under the MSMED Act 2006, noting the right to interest on payments delayed beyond 45 days.
Digital Signature
Space for a digital or physical signature to authenticate the invoice under the IT Act 2000 for electronically transmitted invoices.
How to Create a Freelance Invoice in India
Follow these steps to issue a professional, GST-compliant freelance invoice to your Indian client.
- 1
Confirm Your GST Registration Status
Determine whether you need to be GST-registered (turnover above ₹20 lakh). If registered, include your GSTIN and issue a tax invoice. If unregistered, issue a bill of supply without GST (and note that the client cannot claim ITC).
- 2
Identify the SAC Code & GST Rate
Determine the correct SAC code for your professional service. Most freelance professional services attract 18% GST. Use the GST HSN/SAC search tool on the GST portal to confirm your SAC code.
- 3
Complete All Invoice Fields
Fill in all mandatory fields — both parties' details with GSTINs, place of supply, SAC code, description of services, taxable value, and GST breakdown.
- 4
Note TDS Deduction
If the client is a business required to deduct TDS, note the TDS deduction on the invoice (or as a separate line item). The net payable by the client is the invoice amount minus TDS. You will recover the TDS credit when filing your income tax return.
- 5
Send & Follow Up
Send the invoice by email (PDF) within 30 days of service completion. Follow up before the due date if payment is not received. For Indian clients with MSME registration, note your rights under the MSMED Act 2006 for late payment interest.
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Legal Considerations for Freelance Invoicing in India
These are the key Indian tax and legal requirements for freelance invoicing.
This template is for informational purposes only and does not constitute legal advice. Consult a qualified Indian chartered accountant or tax practitioner for advice specific to your situation.
Reviewed for Indian GST and income tax law
GST Registration Threshold
Indian freelancers with aggregate annual turnover exceeding ₹20 lakh (₹10 lakh for certain special category states) from taxable services must register for GST and issue tax invoices under the CGST Act 2017. Freelancers providing inter-state services are required to register regardless of turnover. Unregistered freelancers issue a bill of supply instead of a tax invoice, and their clients cannot claim ITC.
TDS Under Section 194J
Under the Income Tax Act 1961, Section 194J requires businesses (meeting the specified criteria) to deduct TDS at the applicable rate from payments for professional or technical services. TDS deducted is visible in the freelancer's Form 26AS and can be claimed as a credit when filing the annual income tax return. Freelancers should maintain a record of TDS deductions to reconcile with Form 26AS.
Export of Services — Zero-Rated GST
Indian freelancers providing services to foreign clients where the place of supply is outside India may qualify as export of services under the IGST Act 2017. Export of services is zero-rated, meaning no GST is charged. The freelancer may claim a refund of any input taxes paid on business expenses under the GST refund procedure. Proper documentation (foreign inward remittance certificate from the bank) is required to support the export of services claim.
MSME Registration & Late Payment Rights
Freelancers who register as Micro, Small, or Medium Enterprises under the MSMED Act 2006 are entitled to payment within 45 days of delivery or acceptance. If payment is delayed beyond this period, compound interest at three times the RBI bank rate is payable by the buyer. MSME-registered freelancers can also access the MSME Samadhaan portal for facilitated dispute resolution for payment defaults.
Frequently Asked Questions
Invoice Your Indian Clients Like a Pro
Use Doxuno's free Freelance Invoice template to bill Indian clients with a GST-compliant, professional invoice. Covers SAC codes, TDS, and all mandatory CGST Act 2017 fields. Free PDF download.
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