LatestGoods & Service Tax (GST) 6 November 2026
GST Compliance Guide for Indian Freelancers on Global Platforms
Indian freelancers earning from overseas clients on platforms such as Upwork and Fiverr must navigate GST rules, including registration thresholds, invoicing requirements, LUT usage, and compliance with recent FIRC guidelines. The analysis clarifies when registration is mandatory, how to issue GST invoices, and steps to avoid penalties.
Key GST Points for Freelancers
- Registration required if annual turnover exceeds ₹20 lakhs (₹10 lakhs for special category states).
- Issue GST invoices for services rendered abroad; include GSTIN and HSN code.
- Use Letter of Undertaking (LUT) to export services tax‑free, but file LUT before the 7th of the month.
- Follow latest FIRC rules for foreign currency receipts to stay compliant.
Read the full analysis here.
Need help understanding this update?
Connect with our domain experts instantly via WhatsApp for customized legal guidance.