Playbooks
GST Compliant Invoicing for Freelancers in India: What Actually Goes on the Invoice
A GST-compliant freelancer invoice in India needs, at minimum, an invoice number and date, your and your client's names/addresses, both parties' GSTIN if registered, place of supply, HSN/SAC codes for the service, taxable value, and the correct CGST/SGST or IGST split — issued within 30 days of completing the service. Below that threshold of detail, a client's accounts team can legally reject the invoice, and you can't claim it as valid proof of a taxable supply. This guide walks through registration thresholds, the exact fields a freelancer invoice needs, when e-invoicing kicks in, and the return filings (GSTR-1, GSTR-3B, GSTR-2A) that follow from issuing invoices correctly.
Last updated Aug 21 · 18 min read
Do freelancers actually need GST registration?
Not automatically. GST registration for a services provider in India becomes mandatory once aggregate turnover — income from all clients, platforms, and other sources under the same PAN — crosses ₹20 lakh in a financial year (₹10 lakh for special-category states: Manipur, Mizoram, Nagaland, Meghalaya, Tripura, Arunachal Pradesh, Sikkim, and Uttarakhand).
Three situations pull a freelancer into mandatory registration regardless of turnover:
1. Inter-state supply. If you're billing a client registered in a different state than you, GST registration is mandatory the moment you make that supply — turnover doesn't matter.
2. Reverse Charge Mechanism (RCM) on foreign platform subscriptions. If you pay for Canva, Adobe, Figma, AWS, Zoom, or similar foreign SaaS that doesn't charge Indian GST, you may owe GST yourself under RCM even while under the registration threshold — a detail many freelancers miss until an audit flags it.
3. Voluntary registration. Freelancers below the threshold sometimes register anyway because clients (especially larger companies) increasingly require a GSTIN on the invoice before they'll process payment, regardless of the legal threshold.
Below the threshold and without inter-state supply or RCM triggers, a freelancer can legally issue a plain, non-GST invoice. Once any of those apply, "GST compliant invoicing" stops being optional.
The mandatory fields on a GST-compliant freelancer invoice
ClearTax's breakdown of the GST invoice format lists roughly 13 core elements a compliant invoice needs:
1. Invoice number and date (sequential, unique per financial year)
2. Supplier's (your) name, address, and GSTIN
3. Customer's name and address, and GSTIN if they're registered
4. Place of supply (relevant for determining CGST/SGST vs IGST)
5. HSN or SAC code for the service rendered
6. Description of the service 7. Quantity (usually "1" for a service, or hours/units billed)
8. Taxable value (the amount before tax) 9. Tax rate applied (e.g., 18% for most professional services)
10. Tax amount, split by CGST/SGST or IGST as applicable
11. Reverse-charge notation, where applicable
12. Signature (physical or digital) of the supplier or authorized representative
13. Total invoice value, inclusive of tax There's an additional rule for unregistered clients: if you're billing an unregistered recipient more than ₹50,000, you must also include the recipient's name, address, and state code on the invoice — details that are otherwise optional when the client has no GSTIN.
The 30-day invoicing rule and what triggers it
For services, GST law requires the invoice to be issued within 30 days of providing the service. This is different from the rule for goods, which requires the invoice before or at the time of removal/delivery. For a freelancer, "providing the service" is usually interpreted as project completion, milestone delivery, or the end of a billing period for retainer work — whichever your engagement is structured around.
Missing this window doesn't just create a documentation gap. Late invoice issuance under GST can affect the time of supply calculation used to determine when GST liability arises, which in turn can affect interest liability on delayed tax payment if you're registered.
HSN/SAC codes: what freelancers actually use
HSN (Harmonized System of Nomenclature) codes classify goods; SAC (Services Accounting Code) codes classify services. Since freelancers overwhelmingly sell services, SAC codes are what actually go on a freelancer invoice. Razorpay's dedicated guide frames these codes as essential for correct invoice reporting and downstream GST return matching — get the wrong SAC code on an invoice repeatedly, and it can complicate reconciliation between your GSTR-1 and your client's GSTR-2B/2A input tax credit claim.
Common SAC codes freelancers encounter: – 998314 — Information technology (IT) consulting and support services
– 998313 — IT design and development services
– 999599 — Other professional, technical, and business services (a catch-all many freelance categories fall under)
– 998399 — Other IT and computer services not elsewhere classified
The exact code depends on the specific service; when in doubt, freelancers should confirm the applicable code with a GST practitioner rather than guessing, since an incorrect SAC code is one of the more common invoice-rejection triggers clients cite.
CGST/SGST vs IGST — which applies to your invoice
This is determined by place of supply, not where you happen to be sitting when you send the invoice:
– Intra-state supply (you and your client are both registered in the same state): the invoice splits tax into CGST (Central GST) and SGST (State GST), each typically half the total rate — e.g., 9% CGST + 9% SGST for an 18%-rated service.
– Inter-state supply (different states, or export of services): the invoice charges IGST (Integrated GST) at the full rate — e.g., 18% IGST — instead of splitting CGST/SGST.
Getting this split wrong is a recurring freelancer mistake, especially for remote freelancers whose registered address may differ from where a client's team is physically located; what matters is the client's registered place of business on their GSTIN, not their office city.
E-invoicing: einvoice1.gst.gov.in and who must use it
einvoice1.gst.gov.in is the government's official e-invoice portal, where B2B invoice data from businesses that cross the notified turnover threshold must be authenticated by GSTN (the GST Network) before the invoice is considered legally valid for that transaction. In practice, this means the invoice gets a unique Invoice Reference Number (IRN) and QR code generated by the government system — an invoice without this authentication, if you're above the threshold, isn't treated as a valid tax invoice at all.
The turnover threshold for mandatory e-invoicing has been progressively lowered over successive years since it launched, which has pulled an increasing number of mid-size and even smaller GST-registered businesses (and by extension, higher-earning freelancers billing B2B) into the e-invoicing net. Most individual freelancers currently fall well under this threshold, but growing solo consultancies and freelancer-run agencies should check the current notified limit before assuming e-invoicing doesn't apply to them.
Certain entity categories are exempt from mandatory e-invoicing regardless of turnover: banks and financial institutions, Goods Transport Agencies, passenger transport providers, NBFCs, and SEZ units for outward supplies.
The returns that follow invoicing: GSTR-1, GSTR-3B, GSTR-2A
Issuing a GST invoice is the start of a compliance chain, not the end of it:
– GSTR-1 is the return capturing all outward supplies (i.e., every invoice you issued) during a tax period. This is where your invoice data first enters the GST system formally.
– GSTR-3B is the monthly (or quarterly, under QRMP) return for declaring your overall tax liability and paying it. It's a summary return, not invoice-by-invoice.
– GSTR-2A is an auto-generated statement, populated from your suppliers' GSTR-1 filings, used for claiming input tax credit (ITC) on your business expenses (software subscriptions, equipment, coworking rent, etc.).
For a freelancer, filing GSTR-1 correctly and on time matters beyond your own compliance — it directly affects whether your clients can claim input tax credit on what they paid you, since your invoice data flows into their GSTR-2A/2B. A late or incorrect GSTR-1 filing can hold up a client's ITC claim, which is a real reason clients push back on freelancers who are sloppy with invoicing.
Practical examples
Example 1 — Domestic freelance designer, same state as client. A freelance graphic designer in Bengaluru registered under GST bills a Bengaluru-based startup ₹1,00,000 for a logo and brand package. Since both parties are in Karnataka, the invoice splits 18% GST into 9% CGST + 9% SGST (₹9,000 each), for a total invoice value of ₹1,18,000. SAC code for design services, invoice issued within 30 days of delivery, both GSTINs on the invoice.
Example 2 — Freelance developer billing an out-of-state client. A Delhi-based freelance developer bills a Mumbai (Maharashtra) client ₹2,50,000 for a completed web app. Because the client's GSTIN is registered in a different state, this is an inter-state supply: the invoice charges 18% IGST (₹45,000) rather than splitting CGST/SGST.
Example 3 — Unregistered freelancer under the threshold. A part-time freelance copywriter earning ₹8 lakh/year, all from clients in her own state, stays under the ₹20 lakh registration threshold and issues plain invoices without GSTIN or GST line items — fully compliant, since she has no registration obligation yet.
*Illustrative only:* none of the above are real, named individuals or companies — they're worked examples following the rules described above, not case studies of specific freelancers.
Data and evidence
– Mandatory GST invoice fields (~13 elements): ClearTax, "GST Invoice: Format, Rules & Requirements."
– 30-day service invoicing window: ClearTax.
– ₹50,000 threshold triggering extra recipient details for unregistered clients: ClearTax.
– ₹20 lakh general registration threshold / ₹10 lakh special-category-state threshold: corroborated across multiple 2026 guides including JustStart and RegisterKaro.
– E-invoice portal purpose and exempt entity categories: Razorpay, "einvoice1.gst.gov.in Portal Overview & Usage Guide."
– GSTR-1, GSTR-3B, GSTR-2A definitions: Razorpay's respective guides.
– RCM liability on foreign SaaS subscriptions regardless of turnover: corroborated by JustStart's 2026 freelancer GST guide.
Evidence not sufficiently verified: the exact current e-invoicing turnover threshold changes periodically by government notification; freelancers should check the live threshold on the GST portal rather than relying on any single article's stated figure, since this guide cannot confirm which exact number is currently in force without a primary government notification.
Comparisons
Registered vs. unregistered invoice. A registered freelancer's invoice must show GSTIN, HSN/SAC, and a tax breakdown; an unregistered freelancer's invoice is a plain commercial invoice with no GST line items at all — legally, charging GST without being registered is not permitted, so an unregistered freelancer should never add a GST line to "look more professional."
GST invoice vs. regular invoice. A regular (non-GST) invoice just needs to be a clear, sequentially numbered record of what was billed. A GST invoice carries legal weight for tax purposes on both sides — it's the document a client's finance team uses to claim input tax credit, so its accuracy and format matter well beyond your own bookkeeping.
CGST+SGST vs. IGST. Functionally the same total tax rate reaches the government either way; the difference is purely about which government body (state, center, or both) receives which portion, determined entirely by whether the supply is intra-state or inter-state.
Real-world use cases
Freelance consultants who bill month-to-month retainers typically batch their invoice issuance to the start of each cycle to stay inside the 30-day rule automatically, rather than risking a late invoice after a busy month. Freelancers working primarily with startups and SaaS companies — who are usually GST-registered and expect ITC — tend to register for GST early even below the ₹20 lakh threshold, specifically because unregistered freelancers get filtered out of vendor onboarding at many companies that require a GSTIN on file before approving a purchase order.
Common mistakes
– Charging GST without being registered. Adding a GST line item on an invoice when you don't hold a GSTIN is not a technicality — it's not permitted, and it creates a liability mismatch if discovered.
– Wrong HSN/SAC code. Using a generic or incorrect SAC code is a frequent invoice-rejection trigger from client accounts teams, and it complicates GSTR-1/2A reconciliation.
– Missing GSTIN entirely. An invoice missing either party's GSTIN, when both are registered, is a common reason clients bounce an invoice back for correction before payment.
– Confusing CGST/SGST with IGST. Applying an intra-state split to an inter-state supply (or vice versa) is a mechanical error that's easy to make when billing remote clients whose physical office location doesn't match their GST-registered state.
– Issuing invoices late. Missing the 30-day window for services, especially on long projects with a fuzzy "completion" date.
– Ignoring RCM on foreign subscriptions. Freelancers paying for Adobe, Canva, or AWS often don't realize this can trigger a GST liability under reverse charge even while under the registration threshold for their own outward supplies.
– Skipping the ₹50,000 unregistered-recipient rule. Leaving out the recipient's name/address/state code on a large invoice to an unregistered client.
Best practices
– Register voluntarily once you have B2B clients who expect a GSTIN, even below the ₹20 lakh threshold, to avoid being filtered out of vendor onboarding.
– Standardize your invoice template so every required field (GSTIN, SAC code, place of supply, tax split) is always populated — a generator tool with GST fields built in removes the "did I forget something" risk on every invoice.
– Issue invoices as soon as a milestone or month closes, not in a monthly batch days before the 30-day deadline.
– Track whether each client is intra-state or inter-state once, at onboarding, so the CGST/SGST vs. IGST decision is never made from memory invoice-to-invoice.
– Reconcile your GSTR-2A periodically against what you've actually claimed as input tax credit — mismatches are one of the more common sources of GST notices for small registrants.
– Keep a running SAC code reference for the specific services you bill, confirmed once with a GST practitioner, rather than re-deciding it per invoice.
Key takeaways
– GST registration is mandatory above ₹20 lakh turnover (₹10 lakh in special-category states), or immediately for inter-state supply and certain RCM situations — regardless of turnover.
– A compliant invoice needs roughly 13 fields, most critically GSTIN, SAC code, place of supply, and the correct CGST/SGST vs. IGST tax split.
– Services must be invoiced within 30 days of the service being rendered.
– E-invoicing via einvoice1.gst.gov.in only applies once turnover crosses a separately notified (and periodically lowered) threshold — most solo freelancers are currently below it, but growing agencies should check.
– Your invoicing accuracy directly affects your clients' ability to claim input tax credit, which is why sloppy invoices get bounced back before payment.
Relevant tools.scult.in resources
Getting the format right on every invoice — GSTIN, SAC code, tax split, and the rest of the mandatory fields — is easier with a template built for it than a blank document reconstructed from memory each time. The Invoice Generator gives freelancers a structured starting point for building invoices with the fields this guide covers.
If this is a gap worth closing properly rather than patching once, get in touch about what Scult builds.
For a related, free starting point, try the AI Visibility Checker.
Frequently asked questions
What does GST stand for?
Goods and Services Tax — India's unified indirect tax on the supply of goods and services, replacing the earlier VAT/service tax regime.
Do all freelancers in India need to register for GST?
No — only once aggregate turnover crosses ₹20 lakh (₹10 lakh in special-category states), or if inter-state supply/RCM triggers apply regardless of turnover. (ClearTax)
What is a GSTIN?
A GST Identification Number — a 15-digit registration number assigned to every GST-registered person or business, required on invoices once registered.
Can a freelancer voluntarily register for GST below the threshold?
Yes, and many do, specifically because B2B clients increasingly require a GSTIN before processing a vendor invoice.
What is the difference between HSN and SAC codes?
HSN codes classify goods; SAC codes classify services. Freelancers, who almost always sell services, use SAC codes on invoices. (Razorpay)
What tax rate applies to most freelance professional services?
18% is the standard GST rate for most professional and IT services in India, though some categories differ — always confirm the rate tied to your specific SAC code.
Is an invoice legally required for every freelance transaction?
Yes, once GST-registered — every taxable supply of service needs a corresponding invoice, issued within the 30-day window. (ClearTax)
What happens if I never register even though I've crossed the threshold?
Operating above the mandatory registration threshold without registering is a compliance violation that can expose you to penalties and interest on unpaid tax once discovered.
Do I need a separate invoice for every milestone on a long project?
Not necessarily — invoices can be issued per milestone, per month, or at project completion, as long as each invoice is issued within 30 days of the service (or milestone) it covers.
Can I use a free invoice generator instead of hiring an accountant just for invoicing?
Yes, for the invoice document itself — a generator that includes GST fields (GSTIN, SAC code, tax split) handles the formatting; you'd still want a GST practitioner for return filing and interpretation questions.
What is the exact GST invoice mandatory field list?
Invoice number/date, supplier and recipient details, GSTIN (if registered), place of supply, HSN/SAC code, description, quantity, taxable value, tax rate and amount by CGST/SGST or IGST, reverse-charge notation if applicable, and signature. (ClearTax)
Why does "place of supply" matter on a freelance invoice?
It determines whether CGST/SGST or IGST applies, which changes how the tax is split between state and central government — get it wrong and your tax filing won't match reality.
What is reverse charge and when does it apply to a freelancer invoice?
Reverse charge shifts GST liability from the supplier (you) to the recipient in specific notified situations; the invoice must note this rather than charging tax normally when it applies.
Do I need to charge GST on export of services (an overseas client)?
Export of services is generally treated as inter-state/zero-rated under specific conditions (payment in convertible foreign exchange, etc.); the exact treatment depends on meeting the export-of-services definition under GST law — freelancers billing overseas clients should confirm this classification rather than assume it.
Is GST charged on the full invoice amount or just the fee, excluding reimbursed expenses?
This depends on how the contract and invoice are structured — reimbursements billed as a "pure agent" arrangement can be treated differently from the taxable service fee; this is a common area for a GST practitioner's input rather than a one-size-fits-all answer.
What is "aggregate turnover" for threshold purposes?
All income from all clients, platforms, and other sources under the same PAN — not just income from one client or one platform.
Why do foreign SaaS subscriptions matter for GST even if I'm not registered?
Paying for services like Canva, Adobe, Figma, AWS, or Zoom that don't charge Indian GST can trigger a Reverse Charge Mechanism liability, pulling even sub-threshold freelancers into a GST obligation on that specific transaction.
What is the difference between GSTR-1, GSTR-3B, and GSTR-2A?
GSTR-1 reports your outward supplies (invoices issued); GSTR-3B is the summary return where you declare and pay overall tax liability; GSTR-2A is an auto-generated statement used to claim input tax credit on your own expenses. (Razorpay)
Does a client's ability to claim input tax credit depend on my invoice?
Yes — your GSTR-1 filing populates your client's GSTR-2A/2B, which they use to claim ITC on what they paid you; errors or delays on your end can hold up their credit claim.
What is a Letter of Authorisation for GST used for?
It's a document delegating GST-related responsibilities (like filing) to another person, such as an accountant — relevant for freelancers who outsource their GST compliance rather than filing themselves. (Razorpay)
How do I generate a GST-compliant invoice as a freelancer?
Use a template or generator with fields for GSTIN, SAC code, place of supply, and a CGST/SGST/IGST tax split, fill in the required 13 elements, and issue it within 30 days of the service.
How do I find the correct SAC code for my freelance service?
Cross-reference the official SAC code list against your specific service category, or confirm with a GST practitioner — using a generic catch-all code repeatedly is a common source of client pushback.
How do I know if a client counts as inter-state or intra-state?
Compare your GST-registered state to the state on the client's GSTIN (not their physical office location) — that comparison determines CGST/SGST vs. IGST.
How do I use the e-invoice portal if I'm above the notified threshold?
Businesses above the notified turnover threshold submit invoice data to einvoice1.gst.gov.in for authentication, receiving an Invoice Reference Number (IRN) and QR code that make the invoice legally valid. (Razorpay)
How do I add the required extra fields when billing an unregistered client over ₹50,000?
Include the recipient's name, address, and state code on the invoice in addition to the standard fields — this is specifically required above that ₹50,000 threshold for unregistered recipients. (ClearTax)
How often do I need to file GSTR-1?
Typically monthly, though smaller registrants may be eligible for quarterly filing under the QRMP scheme — check your specific eligibility on the GST portal.
How do I correct a mistake on an already-issued GST invoice?
Through a credit note or debit note referencing the original invoice, rather than editing or deleting the original — GST invoices, once issued, are generally not meant to be silently altered.
How do I track which invoices have and haven't been paid for GST purposes?
Maintain an invoice register alongside your accounting system; GST liability is generally tied to invoice issuance/time of supply rules, not to when payment is actually received, so unpaid invoices can still carry a tax filing obligation.
What's a practical way to avoid missing the 30-day invoicing rule?
Tie invoice issuance to a fixed calendar trigger (e.g., "issue within 3 business days of milestone sign-off") rather than an open-ended "I'll get to it," since the rule is measured from service completion, not from when you remember to invoice.
How do I check the current e-invoicing turnover threshold?
Check the latest notification on the official GST portal (gst.gov.in) directly, since this threshold has been lowered progressively over time and any specific figure quoted in an article can go stale.
What advanced compliance risk applies to freelancer-run agencies billing across multiple states?
As turnover and multi-state billing grow, agencies risk crossing the e-invoicing threshold and needing multiple state-wise GST registrations if they have a physical presence (not just clients) in more than one state — a materially more complex compliance profile than a solo freelancer.
Can input tax credit be claimed on equipment purchased for freelance work?
Generally yes, for a GST-registered freelancer, on GST paid for business-use equipment and services, subject to standard ITC eligibility rules and matching against GSTR-2A/2B.
Does GST registration change how freelance income is treated for income tax?
No — GST and income tax are separate regimes; GST registration doesn't itself change income tax liability, though it does add a parallel compliance obligation.
What's the compliance difference between the regular scheme and the Composition Scheme for a freelancer?
The Composition Scheme offers simplified, lower-rate compliance but comes with restrictions (no ITC claims, no inter-state supply, turnover caps) that make it unsuitable for many freelancers who bill inter-state or B2B clients expecting ITC — evaluate this trade-off with a practitioner rather than defaulting to it for simplicity.
Does raising an invoice in a foreign currency change the GST treatment?
It can, particularly around export-of-services classification and the requirement that payment be received in convertible foreign exchange for certain export benefits — this is a specific area to confirm rather than assume.
Registered vs. unregistered invoice — which should a growing freelancer choose?
Below the mandatory threshold, it's a business decision: unregistered keeps compliance simple, but many B2B clients require a GSTIN before onboarding a vendor, effectively forcing early registration for freelancers targeting larger clients.
GST invoice vs. regular invoice — is one "better" for freelancers?
Neither is inherently better; which one applies is dictated entirely by registration status, not preference — a regular invoice from a registered freelancer who should be charging GST is non-compliant, not simpler.
CGST+SGST vs. IGST — does the total tax amount differ?
No — the total rate is the same either way; only the split between state and central government changes based on whether the supply is intra-state or inter-state.
e-invoicing vs. regular GST invoicing — which applies to most freelancers?
Most individual freelancers currently fall under the e-invoicing turnover threshold and issue regular (non-e-invoiced) GST invoices; e-invoicing becomes relevant mainly for higher-turnover registrants and growing freelance-run businesses.
Manual invoice templates vs. a GST-aware invoice generator — what's the practical difference?
A manual template risks a missing field (GSTIN, SAC code, tax split) slipping through on a busy day; a generator built with GST fields structurally prevents that specific class of mistake by making the fields part of the form.
My invoice keeps getting rejected by the client's accounts team — what's usually wrong?
Most commonly: a missing or incorrect GSTIN, wrong SAC code, or an incorrect CGST/SGST vs. IGST split — check those three fields first.
My GSTIN doesn't show up correctly on the invoice — why?
Usually a data-entry error or an outdated GSTIN stored in your invoicing tool/template — verify the GSTIN directly on the GST portal's "Search Taxpayer" feature before reissuing.
I issued an invoice more than 30 days after finishing the work — what now?
The invoice is still generally required, but the delay may affect time-of-supply calculations and could trigger interest on late tax payment if you're registered; document the reason and consult a practitioner if this happens repeatedly.
My client says they can't claim input tax credit on my invoice — why?
Likely causes: your GSTR-1 wasn't filed or matched correctly, the invoice is missing required fields, or there's a mismatch between the invoice details and what appears in their GSTR-2A/2B.
I forgot to register for GST after crossing the ₹20 lakh threshold — what should I do?
Register as soon as possible and consult a GST practitioner about any exposure for the period you should have been registered but weren't — this isn't something to leave unresolved once discovered.
Is it worth hiring a GST practitioner as a solo freelancer, or can I self-file?
Many solo freelancers self-file successfully with a good invoicing template and basic bookkeeping discipline; complexity (inter-state billing, RCM triggers, multiple clients with different GST statuses) is usually the point where a practitioner starts paying for themselves in avoided errors.
Is a free invoice generator enough, or do I need paid accounting software?
For invoice creation itself, a good free generator with GST fields is enough for most solo freelancers; paid accounting software adds value mainly around automated return preparation, reconciliation, and multi-client bookkeeping at higher volume.
Should I register for GST before or after I actually cross the threshold?
Registering slightly before crossing the threshold (if you can see it coming) avoids any gap-period compliance risk and lets you start invoicing correctly from day one of the client relationship that pushes you over it.
Is it worth switching to GST-registered status specifically to unlock enterprise clients?
For freelancers targeting mid-size or larger companies as clients, yes — GSTIN-on-file is frequently a hard requirement in vendor onboarding, independent of your actual turnover.
What's the single highest-leverage habit for staying GST-compliant as a freelancer?
Standardizing your invoice template so every mandatory field is populated automatically, and issuing invoices promptly on a fixed trigger rather than in a backlog — most of the common mistakes above trace back to one of these two habits breaking down.
Sources
- https://cleartax.in/s/gst-invoice
- https://razorpay.com/learn/einvoice1-gst-gov-in-portal-guide/
- https://razorpay.com/learn/gstr-1/
- https://razorpay.com/learn/gstr-3b-return-filing/
- https://razorpay.com/learn/gstr-2a/
- https://razorpay.com/learn/hsn-sac-code-full-form-meaning-explained/
- https://razorpay.com/learn/what-is-freelancing/
- https://razorpay.com/learn/letter-of-authorization-for-gst/
- https://juststart.co.in/blog/gst-registration-for-freelancers/
- https://www.registerkaro.in/post/gst-registration-for-freelancers
