How to Make Your First Freelance Invoice (GST, TDS and a Free Template)

You've finished your first paid freelance project. The client is happy, and then their accounts team emails: "Please share your invoice so we can process payment." You don't have a company, a GST number or an accountant, and you're not sure what an invoice is supposed to contain.

This guide covers what to put on a freelance invoice, when GST does and doesn't apply, and how to make one in a few minutes with the free Invoice Generator.

This is general information, not tax or legal advice. GST and TDS rules have exceptions, so confirm your own situation with a chartered accountant or the official GST and Income Tax portals.

What every freelance invoice should show

An invoice is a formal request for payment and a record of what you sold. Even if you aren't registered for GST, a clear invoice gets you paid faster because the client's accounts team has nothing to chase. Include:

• Your details: name or business name, address, email and phone.
• Client details: the company's legal name and billing address (ask them for it rather than guessing).
• A unique invoice number that follows a sequence, such as INV-001, INV-002.
• Invoice date and due date.
• Line items: a specific description, quantity, rate and amount for each piece of work.
• Totals: subtotal, any discount, any tax, and the final amount.
• Payment details: bank account name, number and IFSC, or your UPI ID.

"Website work: ₹30,000" invites questions. "Homepage and 4 inner pages, responsive design, 2 revision rounds" doesn't.

Do you need to charge GST?

For most new freelancers in India, the answer is no, at least at first.

• Below the threshold: service providers generally must register for GST only once aggregate turnover crosses ₹20 lakh in a financial year (₹10 lakh in special category states). Until you register, you can't charge GST, so your invoice simply shows no tax.
• Once registered: your invoice becomes a tax invoice. Under Rule 46 of the CGST Rules, it must carry your GSTIN, a serial number of up to 16 characters that is unique for the financial year, the client's GSTIN if they have one, the SAC code for your service, the place of supply, and the tax rate and amount split into CGST and SGST (same state) or IGST (different state). Many freelance services are taxed at 18%, but check the rate for your SAC.
• Foreign clients: services exported outside India can be zero-rated. Registered freelancers usually file a Letter of Undertaking (LUT) on the GST portal before invoicing, and the invoice states that the supply is for export under LUT without payment of IGST. Payment generally needs to come in foreign exchange.

If you're close to the threshold or working with overseas clients, a short consultation with a CA is money well spent.

How to make your invoice with the Invoice Generator

1. Open the Invoice Generator. In the From tab, enter your Business Name (your own name is fine), Address and Email. A logo is optional.
2. In the To tab, add the Client Name, Address and Email.
3. In the Items tab, add one line per piece of work with a Description, Qty and Rate. The Amount column fills in automatically.
4. In the Settings tab, switch the currency to INR (it starts in US dollars), set your invoice number, invoice date and due date, and enter Tax % and Discount % if they apply.
5. In the Notes tab, add your bank or UPI details and payment terms. If you're GST-registered, add your GSTIN and SAC code here, because the tool has no separate fields for them.
6. Check the preview, then click Download PDF and choose Save as PDF in the print dialog. Everything stays in your browser.

The tool applies the discount to the subtotal first, then calculates tax on the discounted amount. It uses one tax percentage for the whole invoice and doesn't split it into CGST and SGST, so a registered freelancer should write that split in the notes or check with their CA whether a dedicated GST billing tool suits them better.

Two worked examples

A content writer who isn't GST-registered

• 8 blog posts × ₹2,500 = ₹20,000
• 1 keyword research report × ₹3,000 = ₹3,000
• Subtotal: ₹23,000, Discount 0%, Tax 0%
• Total: ₹23,000

A GST-registered designer billing a client in the same state

• 1 brand identity package × ₹25,000 = ₹25,000
• 3 social media templates × ₹4,000 = ₹12,000
• Subtotal: ₹37,000
• Discount 5%: −₹1,850, leaving ₹35,150
• Tax 18% on ₹35,150: ₹6,327
• Total: ₹41,477

In the notes, the designer would show the tax as CGST 9% (₹3,163.50) and SGST 9% (₹3,163.50). To double-check figures like these, the GST Calculator handles inclusive and exclusive amounts, and our guide on calculating GST explains the maths.

Why the client might pay you less than the invoice

Businesses paying for professional services often deduct TDS before paying you. From 1 April 2026 this falls under section 393 of the Income-tax Act, 2025, at 10% for professional services and 2% for technical services, once payments cross the ₹50,000 threshold. Individual clients who aren't liable for a tax audit are generally exempt.

So on a ₹60,000 invoice for professional services, a company may pay you ₹54,000 and deposit ₹6,000 against your PAN. That isn't lost money. It appears in your annual tax statement on the income tax portal and counts toward your income tax when you file your return. Don't reduce your invoice total to account for TDS; the client handles the deduction.

Tips and mistakes to avoid

• Leaving the currency on USD. It's the tool's default, so change it to INR for Indian clients.
• Reusing or skipping invoice numbers. Keep one simple sequence and never repeat a number.
• Vague due dates. "Due on receipt" is often ignored. A specific date that matches what you agreed works better.
• Charging GST without registration. If you aren't registered, don't add a tax line.
• Not keeping copies. The tool keeps only one draft, so save each final PDF in a folder with the invoice number in the file name.
• Skipping the quotation. Agreeing the scope and price in writing first makes the invoice uncontroversial. See our guide to writing a quotation, or use the Quotation Maker.

Frequently Asked Questions

Can I send an invoice without a GST number?

Yes. If you aren't required to register and haven't registered voluntarily, you can issue an invoice without a GSTIN. Just don't charge GST on it.

What invoice number should I start with?

Any simple sequence works, such as INV-001 or INV-2026-001. What matters is that each number is unique and the series stays in order.

Should I include my PAN on the invoice?

It's a good idea when billing businesses, since they need your PAN to deduct and report TDS. Without it, the deduction rate can be higher.

Does the Invoice Generator split GST into CGST and SGST?

No. It applies a single Tax % to the discounted subtotal. You can show the CGST and SGST split, your GSTIN and SAC code in the Notes section.

Is my invoice data uploaded anywhere?

No. The invoice is built in your browser, and drafts are saved in your browser's local storage until you clear them.