GST registration for feeelancers


Query: Does a freelancer service provider needs to take GST registration.


  • If the amount of taxable goods or services is greater than Rs 20 lacs, it is a must.
  • In case, the freelancer needs to give services outside the state of fixed place of business, the above limit of Rs 20 lacs doesn’t apply. He is required to take registration irrespective of turnover
  • If the freelancer occasionally undertakes transaction involving taxable supply of goods or services outside the state of his fixed place of business, he needs to take temporary registration in the state wherein the supply has been made.