Freelancer GST Compliance Checklist: Slabs, Thresholds, and LUT Exports

GST compliance is mandatory for growing freelance businesses in India. Failing to invoice correctly or delay in tax filings can lead to interest penalties and cancelation of your registration.

The Freelancer GST Compliance Checklist: 1. **Track the Registration Threshold**: You are only required to register for GST if your annual gross domestic services turnover exceeds **₹20 Lakhs** (or ₹10 Lakhs in Special Category States). 2. **File a Letter of Undertaking (LUT)**: If you bill overseas clients in USD or other foreign currencies, file Form GST RFD-11 (LUT) on the GST portal before April 1st of each financial year. This allows you to bill export services at **0% GST**. 3. **Use the Correct SAC Codes**: Ensure your invoice lists the appropriate services code: - Web development, design, SEO: SAC 998313 or 998314. 4. **Distinguish Intra-state vs Inter-state Splits**: - Within your state: Charge 9% CGST + 9% SGST. - Outside your state: Charge 18% IGST. 5. **File Monthly/Quarterly Returns**: Regularly file GSTR-1 (outward supplies) and GSTR-3B (summary return) under the QRMP scheme to keep your GSTIN active and allow your clients to claim input tax credits.