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Tax & GST for freelancers and consultants.

Designers, developers, writers, consultants and creators — we help you pay the right tax, claim TDS, handle foreign income and stay GST-compliant.

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Most freelancers don't need a company

You can work in your own name as a proprietor. Consider an LLP or company once income is high enough that a flat corporate rate beats your slab rate, or when clients prefer contracting with an entity.

What you need to stay compliant

Presumptive taxation

Eligible professionals with receipts up to ₹75 lakh (when cash receipts are within 5%) can declare 50% of receipts as profit and skip detailed books.

Advance tax

If your tax for the year exceeds ₹10,000, pay advance tax in instalments — or a single instalment by 15 March under presumptive taxation.

GST threshold

GST registration is required once service turnover crosses ₹20 lakh in a year (₹10 lakh in some special-category states), including export income.

Foreign clients

Export of services is zero-rated under GST. File an LUT each year to invoice without IGST, and keep bank remittance advices for each foreign payment.

Services for freelancers

Read next: Old vs New Tax Regime: Which Saves You More? · Sole Proprietorship vs Partnership Firm: Pros, Cons & Tax

FAQs

Do I need GST if all my clients are abroad?

Export income counts towards the ₹20 lakh threshold. Once you cross it you must register, but exports are zero-rated — with an LUT you charge no GST.

Which ITR form do freelancers file?

ITR-4 if you opt for presumptive taxation (and meet the conditions), otherwise ITR-3.

Clients deducted TDS from my payments. How do I get it back?

TDS shows up in your Form 26AS and AIS. It's credited against your tax when you file your return, and any excess is refunded.

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