GST Invoice Format for Freelancers

Essential Fields Required in a Freelancer GST Invoice

1. Invoice Number & Date: Sequential invoice number (e.g., INV-2026-001) and billing date.
2. GSTIN & PAN: Your 15-digit GSTIN and client's GSTIN (or "Export under LUT" note).
3. SAC Code (Services Accounting Code): 998314 for IT & Software, 998313 for Graphic Design, 998311 for Management Consulting.
4. Place of Supply (POS): State code of the client for domestic GST (CGST + SGST vs IGST).
5. Bank Account & IFSC: Account number, UPI ID, and SWIFT/BIC code for foreign inward remittances.

LUT Notice Clause for Export Invoices

"SUPPLY MEANT FOR EXPORT UNDER LETTER OF UNDERTAKING (LUT) WITHOUT PAYMENT OF INTEGRATED TAX (IGST)"