Freelancer Tax Guide India: GST, ITR, Advance Tax and Foreign Clients

Income tax

• Freelance income is business/professional income. Under 44ADA, you may declare 50% of receipts as profit.
• Pay advance tax if the liability is significant.
• Keep FIRC/bank advice for foreign receipts.

GST

• Register once aggregate turnover crosses the services threshold (₹20 lakh, ₹10 lakh in special category states) or earlier if you supply inter-state in notified cases.
• Export of services can be zero-rated under a Letter of Undertaking (LUT) when conditions are met.

Check eligibility with the GST registration checker and see tax filing for freelancers.

General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.