Quick summary
Bangalore has one of India's largest freelance and consulting workforces. If your turnover exceeds ₹20 lakh, you are likely liable for GST registration. Here's what that means in practice.
Do Bangalore freelancers need to register for GST?
If your aggregate turnover from freelance or consulting services exceeds ₹20 lakh in a financial year (₹10 lakh if you are in a special category state. Karnataka is not), you are required to register for GST.
Export of services (billing international clients) has a ₹20 lakh threshold and is zero-rated. Meaning you charge 0% GST but can still claim input tax credit on your expenses. If you have even ₹1 of domestic service revenue, the ₹20 lakh threshold applies to all revenue combined.
GST returns a freelancer or consultant must file
Once registered, a freelancer or consultant files:
- GSTR-1: outward supplies (invoices raised). Monthly if turnover > ₹5 crore, quarterly otherwise
- GSTR-3B: summary return with tax payment. Monthly
- GSTR-9: annual return. By 31 December following the FY
- LUT (Letter of Undertaking): filed annually if you export services without charging GST
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Find a verified tax consultant in BengaluruCommon GST issues for Bangalore consultants
Invoicing in USD for export services without a valid LUT forces you to either collect IGST from the foreign client (impractical) or apply for a refund. Which takes months. File the LUT before your first export invoice each financial year.
Reverse charge on imported services: if you pay for Zoom, Notion, or AWS (services from outside India), you are liable to self-assess IGST under reverse charge. Most freelancers miss this. It's technically their liability even if no one chases it today.
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