GST for Freelancers & Consultants

Posted Date : 08-Jan-2026 , 05:18:00 pm | Posted By CASANSAAR print

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GST for Freelancers & Consultants

During recent times we have witnessed a massive rise in the freelance economy with professionals like designers, writers, consultants, etc offering freelance services. A freelancer is a person who provides his/her professional services on a contractual basis. Under GST, freelancers are treated as service providers. To ensure business legitimacy and ensure growth the GST implications on freelance business needs to be properly understood. In this regard some of the major GST concerns affecting freelancers are addressed below:-

⚖️ When Does GST Apply to Freelancers?

Sec 22 of the CGST Act mandates compulsory registration under GST if aggregate turnover exceeds ₹20 lakhs (₹10 lakhs for special category states) in a financial year.

This turnover includes:

All taxable services (consulting, designing, content writing, etc.)
Export of services (yes, even foreign clients count toward turnover!)

Further Sec 24 of the CGST requires compulsory registration in case of inter-state supplies even if turnover is less than the limit specified. However this applies only in case of supply of goods and not service providers as service providers have been exempted from this vide notification no 10/2017-Integrated Tax dt 13.10.2017.

Hence as a freelancer or consultant providing services, registration under GST is required only when the aggregate turnover exceeds the turnover limit specified above even if inter-state supplies are made.

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