GST for Freelancers Returning to India: LUT + Export
GST registration for remote freelancers: ₹20L threshold, export of services, LUT filing, and FIRC reconciliation.
The 60-second version
Returning developers and consultants often keep foreign clients. India GST applies to services supplied from India — export treatment needs LUT and FEMA-compliant invoices.
Location of supply is India
If you perform services while physically in India, GST location of supply is generally India even if the client is abroad.
Export of services can be zero-rated with LUT — no GST on invoice if conditions met and FEMA realization proof kept.
Threshold: aggregate turnover above ₹20 lakh (₹10 lakh special states) triggers registration requirement.
Income tax presumptive Section 44ADA may parallel GST — different thresholds and rules.
Freelancer compliance stack
| Obligation | Trigger | Typical due |
|---|---|---|
| GST registration | Turnover > threshold | Within 30 days of liability |
| LUT (export) | Zero-rated exports | Before export invoice |
| GSTR-1 / 3B | Registered | Monthly/quarterly |
| ITR-4 / ITR-3 | Business income | 31 July |
| FEMA realization | Foreign inward remittance | Per invoice FIRC |
GST setup from week one
Estimate turnover
Foreign + Indian clients combined.
Register on gst.gov.in
PAN, address proof, bank, photo.
File LUT annually
Export invoices without IGST.
Invoice with SAC code
Match service category for export.
Reconcile FIRC
Bank inward remittance vs invoices.
Export service flow
Freelancer GST kit
- GSTIN certificate.
- LUT ARN for FY.
- Export invoice template.
- FIRC from AD bank.
- Separate business current account.
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RNOR ≠ no GST
RNOR affects income tax on foreign income, not necessarily GST on services performed in India.
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Do I need GST for US client?
If turnover exceeds threshold and service from India, usually yes — export LUT path.
Can I use personal savings account?
GST registration wants business bank account.
Section 44ADA vs GST?
44ADA is income tax presumptive; GST is separate compliance.
OIDAR services?
Online information database access — special GST rules if applicable.
Reverse charge?
Foreign client B2B may trigger reverse charge in some cases — verify SAC.
Cancel GST if moving abroad again?
Surrender registration when permanently ceasing India supply.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.