Guide

GST Invoice Format for Freelancers — Complete Guide 2026

June 2026 · 8 min read

The GST invoice format for freelancers in India has specific requirements under the CGST Act 2017. Whether you’re a designer, developer, writer, or consultant, you must issue a GST-compliant invoice for every client billing if you’re registered under GST. This complete guide covers every field, common SAC codes, and how to generate your invoice in under a minute.

Who needs to issue a GST invoice?

You must register for GST and issue GST invoices if your annual service income exceeds:

₹20 lakhs — for most states
₹10 lakhs — for special category states (Manipur, Mizoram, Nagaland, Tripura)
Any amount — if you provide services to clients outside India (export of services), even if turnover is below the threshold

Below these limits, you can issue a regular bill of supply without GST.

Mandatory fields in a GST invoice format

Rule 46 of the CGST Rules 2017 mandates the following on every tax invoice:

Field	Details
Supplier name	Your registered business name
Supplier address	Registered address under GST
GSTIN	Your 15-digit GST Identification Number
Invoice number	Unique sequential number (e.g. QB-2026-001)
Invoice date	Date of issue
Recipient name & address	Client's billing name and address
Recipient GSTIN	Client's GSTIN (if registered)
Place of supply	State where service is delivered
SAC code	Service Accounting Code for your service
Description of service	Clear description of work done
Taxable value	Your fee before GST
GST rate	Applicable rate (5%, 12%, 18%, or 28%)
CGST / SGST or IGST	Tax amount split correctly
Total amount	Taxable value + GST
Signature	Physical or digital signature

SAC codes for common freelance services

The SAC (Service Accounting Code) identifies the type of service for GST classification. Use the correct SAC on your invoice:

Service	SAC code	GST rate
Web / software development	998314	18%
Graphic / UI design	998392	18%
Content writing	998391	18%
Digital marketing	998361	18%
Business consulting	998311	18%
Photography	998382	18%
Video production	998392	18%
Training / e-learning	999293	18%
Data entry / processing	998313	18%

CGST + SGST vs IGST — which to use?

The GST split depends on the location of your client:

Same state client: Split GST as CGST (half) + SGST (half). E.g., 18% GST = 9% CGST + 9% SGST.
Different state client: Charge IGST at the full rate. E.g., 18% IGST.
Foreign client (export): Zero-rated (0% GST) — you must have a Letter of Undertaking (LUT) filed with GST portal.

QuikBil automatically applies the right split based on the state you select for your client.

Invoice numbering rules

GST rules require invoice numbers to be:

Unique within a financial year (April to March)
Sequential — no gaps allowed
Not more than 16 characters
Can include letters, numbers, and hyphens (e.g., QB-2026-001)

Never reuse an invoice number or skip numbers. If you void an invoice, mark it cancelled — do not delete it.

Time limit for issuing a GST invoice

For services, you must issue the invoice within 30 days of the date of supply (i.e., completion of service or receipt of payment, whichever is earlier). Banking and financial services have a 45-day limit.

Digital vs physical GST invoice

A GST invoice can be issued digitally — as a PDF sent by email or WhatsApp. There is no requirement to print it. The invoice must include a digital signature or the supplier’s name printed in lieu of a signature.

Generate your GST invoice in 60 seconds

QuikBil generates GST-compliant invoices automatically. Enter your client details, add your service line items, select the GST rate, and download your PDF — all in under a minute. Your GSTIN, invoice number, and correct CGST/SGST split are calculated for you.

Create a GST invoice now — free

Correct format guaranteed. Free for your first 5 invoices.

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