How to Send a GST-Compliant Invoice as a Freelancer in India (Step-by-Step)

Step-by-step guide to GST-compliant invoices for Indian freelancers — mandatory fields, SAC codes, place of supply and free templates.

Last reviewed 2026-01-05 · 10 min read · By the Software Today desk.

Who this is for

Freelancers in India — registered under GST or not — who want to send invoices that clients’ finance teams accept without back-and-forth.

Quick summary

• Not GST-registered? Send a simple bill of supply — no GSTIN needed, but keep the format clean.
• Registered? Your invoice needs the mandatory fields: GSTINs, SAC code, place of supply and tax breakup.
• Free tools like Zoho Invoice generate compliant formats automatically — don’t hand-build these in Word.

What you’ll need

• Your GSTIN (if registered) and your client’s GSTIN for B2B invoices
• The right SAC code — 9983 and 9984 cover most professional and design services
• Place of supply — usually the client’s state
• A sequential invoice number series you never reuse

Step 1 — Registered or not?

If your turnover is under the GST registration threshold and you haven’t registered, you cannot charge GST — send a “bill of supply” or a plain invoice without tax lines. If you’re registered (voluntarily or because you crossed the threshold), every B2B invoice must carry the full GST format.

Step 2 — The mandatory fields

• Your name, address and GSTIN; client’s name, address and GSTIN
• Invoice number (sequential) and invoice date
• SAC code for your service and a clear description
• Taxable value, CGST/SGST (intra-state) or IGST (inter-state) breakup
• Place of supply and whether reverse charge applies (usually “No”)

Step 3 — Send it right

Export as PDF, name the file clearly (Invoice-2026-014-ClientName.pdf), and send it with a short message stating the amount and due date. Add your UPI ID or a payment link in the invoice itself — it removes the most common excuse for delay.

Tools mentioned in this guide

• Zoho Invoice — Free · generates compliant GST formats

Pros & cons

Pros

• Compliant invoices get processed by finance teams without queries
• Clean records make GSTR filings and ITR straightforward
• Clients deduct TDS correctly when the invoice is unambiguous

Cons

• The format has no room for error — a wrong SAC or place of supply means reissuing
• Keeping the number series clean requires discipline across tools

Our recommendation

Set up one invoicing tool with your GST details saved as a template, and never send an invoice from anywhere else. Consistency is what keeps your CA bill low.