How To Create Invoices as a Freelancer : GST and Non-GST Format

Creating an invoice in Canva, Excel or Word is easy. The difficult part is keeping invoice numbers in order, calculating GST correctly and tracking which clients have paid or following up with clients for payments.

The format you need depends on one question: Are you registered under GST?

Most freelancers will use either a regular invoice or a GST tax invoice.

You can create and send professional invoices on Variabl for free. Set up your details once and Variabl keeps the invoice numbering, client details and GST calculation organized. You can also ask Maya AI to create a draft invoice for you, review it and send it.

If you are not registered under GST

You can issue a normal professional invoice, but you cannot charge GST. Include:

• Your name or business name and address
• Invoice number and date
• Client's name and address
• Description of the work
• Fee and total amount
• Due date and payment terms
• Bank or payment details
• PAN, if required by the client for TDS

Do not add GST, CGST, SGST or IGST. A non-GST invoice is also not the same as a bill of supply.

If you are registered under GST

Adding GST to a normal template does not automatically make it a valid GST invoice. It must contain the required details

GST invoice checklist :

• Your legal name, registered address and GSTIN
• A consecutive invoice number, unique for the financial year
• Invoice date
• Client's name, address and GSTIN, if registered
• Place of supply and state code for an interstate supply
• SAC code and description of the service
• Taxable value
• GST rate and tax amount
• CGST and SGST, or IGST
• Final invoice total
• Whether reverse charge applies
• Signature or digital signature, where required.

These particulars come from Rule 46 of the CGST Rules and it needs to be followed very strictly to be a compliant invoice.

Should you charge CGST and SGST or IGST?

For most freelance services:

• If your GST registration and your client are in the same state, charge CGST and SGST.
• If your client is in a different state, charge IGST.

For example, on a ₹1,00,000 service taxed at 18%:

• If you are registered in Karnataka and your client is also registered in Karnataka: ₹9,000 CGST + ₹9,000 SGST.
• If you are registered in Karnataka and your client is registered in Maharashtra: ₹18,000 IGST.

What if your client is outside India?

A foreign client does not automatically make the service an export. If the legal conditions for export of services are met, the supply is zero-rated.

A GST-registered freelancer will usually file an LUT and issue the export invoice without charging IGST. Another route is to pay IGST and claim a refund. The invoice must include the required export endorsement.

Confirm your export status and LUT before invoicing a foreign client.

How to create the invoice in Variabl

You can create an invoice with Maya AI on Variabl under 30 seconds, you can simply say:

Create an invoice for ABC Studios for ₹50,000 for social media consulting, due in 15 days. Maya prepares the draft using your saved details. You review it and send it, without rebuilding a template or calculating GST every time. Or you can also create an invoice manually on Variabl as follows. 

1. Add or select the client.
2. The invoice number is auto calculated.
3. Add the service, SAC code and amount to be invoiced.
4. Review, send and track the invoice.

Variabl automatically tracks the correct GST treatment depending on your situation whether you are GST registered or not, where your client is setup and applies the correct tax treatment.

Common mistakes to avoid

• Charging GST without being registered
• Using the wrong SAC code, GST rate or tax split
• Repeating or changing invoice numbers
• Treating every foreign-client invoice as an export
• Creating invoices but not tracking whether they are paid

Templates help you design an invoice. Software manages the complete process. 

Variabl is built for freelancers, creators and consultants and creating and sending invoices is free.

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Frequently Asked Questions - FAQs

This guide explains the general rules for freelancers in India. GST treatment can vary based on the service, contract and place of supply.