For consultants, agency owners, creators and developers billing from Delhi (GSTIN state code 07), including those who also work from Gurugram or Noida
A Delhi freelancer has to register for GST once the year's billing passes ₹20 lakh, and invoices to US, UK or other foreign clients count towards it. Registering earlier is allowed and is what lets you file an LUT so foreign invoices carry no IGST. If you also work from a desk in Gurugram or Noida, that is another state and may need its own GSTIN. We work out which registrations you need, file them, and set up the LUT and Udyam. Registration ₹999; Freelancer Starter Kit ₹2,499; no government fee.
| Point | Position for a Delhi freelancer |
|---|---|
| Compulsory registration | Above ₹20 lakh aggregate turnover in the financial year |
| Foreign billing | Counted in aggregate turnover |
| Below ₹20 lakh | Optional, including for clients outside Delhi and abroad (Notification 10/2017-Integrated Tax) |
| Clients in Delhi | CGST + SGST, 9% each on most freelance services |
| Clients in Gurugram, Noida or elsewhere in India | IGST, 18% on most freelance services |
| Foreign clients meeting the export conditions | Nil IGST under an LUT |
| Working from Gurugram or Noida too | A place of business in another state may need a separate GSTIN |
| Government fee | Nil |
Our Delhi files come from four groups: independent strategy, policy and marketing consultants working from home offices in Greater Kailash, Vasant Kunj or Hauz Khas; owners of small design, content and performance-marketing agencies; creators and influencers paid by brands and platforms; and developers in places such as Mayur Vihar, Pitampura and Rajouri Garden who build for US and UK companies.
| Profile | Where GST usually gets complicated |
|---|---|
| Independent consultant | Retainers routed through an Indian subsidiary of the foreign client, which makes the supply domestic |
| Agency owner | Paying sub-contractors abroad, and commission-style income from placing talent |
| Creator or influencer | Mixing Indian brand deals, foreign brand deals, platform payouts and barter |
| Developer for US/UK clients | Timing the registration and the LUT, and keeping proof of each foreign receipt |
| Anyone with an NCR desk | Whether Gurugram or Noida is a second place of business in another state |
Add up every invoice under your PAN from 1 April: Delhi clients, clients in other states and clients abroad, plus the value of any barter. Leave out salary and the GST itself. The day that total passes ₹20 lakh, you have 30 days to apply.
Two Delhi-specific points. First, consultants often have one large foreign retainer and a few small Indian jobs; the foreign retainer alone can take them over the line. Second, the count is per PAN, not per GSTIN, so if you later hold a Delhi and a Haryana registration, both feed one total.
Section 22 and Section 2(6), CGST Act, 2017, with the Delhi GST Act, 2017; Notification 10/2017-Integrated Tax.
GST registration is PAN-based but state-specific. The GST Council's registration guide says a supplier registers in each state or union territory from where it makes supplies, and that there is no centralised registration for units in several states. Gurugram is in Haryana and Noida is in Uttar Pradesh, so a place of business there is outside Delhi's registration.
The question is whether you actually have a place of business there. The CGST Act defines it to include a place from where the business is ordinarily carried on and a place where you keep your books. In our view, sitting at a client's office in Cyber City for a project does not by itself make that your place of business; renting your own co-working desk in Noida and working from it most weeks may well do so. We look at the facts before deciding.
| Your setup | Registration we would expect |
|---|---|
| Home office in Delhi only; visit clients in Gurugram | Delhi GSTIN only |
| Delhi home office plus a second desk you rent in South Delhi | Delhi GSTIN, with the desk added as an additional place of business |
| Delhi home office plus your own co-working desk in Gurugram used regularly | Delhi GSTIN and, once liable, a Haryana GSTIN on the same PAN |
| You moved from Delhi to Noida | A new Uttar Pradesh GSTIN; the Delhi registration is cancelled, since an address cannot be moved across states |
| Total billing below ₹20 lakh | No registration compulsory in either state |
Each GSTIN files its own returns, needs its own LUT for exports billed from it, and is treated as a distinct person under the CGST Act, so costs shared between your Delhi and Haryana registrations can themselves be supplies. Most solo freelancers avoid this by working, invoicing and keeping books from one base. Adding a place within Delhi is a simpler additional place of business amendment.
If the agency has outgrown a proprietorship, see OPC registration or private limited company registration in Delhi; a company needs its own GSTIN.
| Income | GST once registered |
|---|---|
| Campaign for an Indian brand | Domestic taxable supply, generally 18%: CGST + SGST if the brand is in Delhi, IGST if elsewhere |
| Payouts from a foreign platform entity in convertible foreign exchange | Our position: export of services, zero-rated under your LUT, if the Section 2(6) conditions hold |
| Campaign contracted and paid by a brand abroad | Can be an export if the five conditions are met |
| Campaign arranged and paid by an Indian agency | Domestic supply to the agency |
| Products kept in return for posts | Barter: valued for GST and counted towards ₹20 lakh |
Creators who manage other creators' deals should read the agency point on intermediaries above. The income-tax side, including TDS on benefits from brands, is covered on our national GST registration for freelancers page.
The allocation is automatic: your Delhi GSTIN goes either to the state's Department of Trade and Taxes or to one of the Centre's CGST commissionerates in the city. For a freelancer it decides who queries the application and who processes any refund of input tax credit on exports. A Haryana or Uttar Pradesh GSTIN, if you need one, sits with that state's administration or the Centre.
| Premises | Proof we upload |
|---|---|
| Your own flat or builder floor | Recent electricity bill or MCD/NDMC property tax receipt in your name |
| A floor of the family house | The owner's bill or tax receipt with a signed consent letter for business use |
| Rented flat | Rent agreement and the landlord's bill or tax receipt |
| Co-working desk | Operator agreement, its no-objection letter and the building's bill or tax receipt |
With it: PAN, Aadhaar linked to your phone, a photograph, bank details, a short note on your work with one or two contracts, and two witnesses for the LUT.
| Work | SAC |
|---|---|
| Management, strategy and marketing consulting | 998311 |
| Business consulting including public relations | 998312 |
| IT consulting and support | 998313 |
| Software design and development | 998314 |
| Advertising and brand promotion by creators | 998361 |
| Other professional services not elsewhere classified | 998399 |
Codes from the GST Council's Scheme of Classification of Services, confirmed against your contracts.
| Stage | Usual period |
|---|---|
| Review and filing | 1 to 2 business days once papers are ready |
| GSTIN | Officer decides within 7 working days, or 30 days where physical verification is needed |
| LUT | ARN on filing; deemed accepted if not acted on within 3 working days |
Statutory and portal periods; approval is the officer's decision.
Nil for GST registration, for the LUT and for Udyam. A second-state registration in Haryana or Uttar Pradesh also has no government fee.
| Plan | Fee | Covers |
|---|---|---|
| Starter: GST registration for freelancers | ₹999 one-time | Billing and NCR review, REG-01, Aadhaar or Suvidha Kendra coordination, query reply, certificate |
| Standard: Freelancer Starter Kit | ₹2,499 | GST registration, LUT for the financial year, Udyam. Separately ₹999 + ₹3,599 (LUT) + ₹499 (Udyam) = ₹5,097; you save ₹2,598 |
| Pro: Kit + first-year compliance | Custom quote | Kit plus a year of GST returns, refund claims where worthwhile, advance tax and the ITR |
Fees exclude GST; government fee nil. Payment: 50% upfront, 50% on delivery. A second-state GSTIN is quoted separately.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
US and UK clients pay Delhi freelancers by international wire, through payment platforms, or through cross-border collection accounts that receive the money abroad and pay it out in rupees through an Indian partner bank. For GST the route matters only for evidence:
| Item | Timing |
|---|---|
| LUT | Fresh one each April, before the year's first export invoice; one per GSTIN |
| GSTR-1 and GSTR-3B | Quarterly under QRMP (turnover up to ₹5 crore) or monthly |
| Tax on Indian clients | With GSTR-3B, or monthly through PMT-06 under QRMP |
Returns are due even for quarters with only exports. See GST return filing.
Found that your billing crossed ₹20 lakh some months back? Apply now and put the LUT in place immediately after. Tax on Indian invoices is due from the date you became liable, with interest, and the penalty for failing to register is ₹10,000 or the tax evaded, whichever is higher. We rebuild the period since liability before the department does.
| Delhi GSTIN only | Delhi and Haryana GSTINs | |
|---|---|---|
| Returns | One set | Two sets |
| LUT | One a year | One a year for each GSTIN that exports |
| Threshold | ₹20 lakh on the PAN | Still ₹20 lakh on the PAN, counted across both |
| Shared costs | No issue | Supplies between distinct persons to consider |
Our Delhi office is at 04 Malook Singh Marg, Arjun Nagar, Krishan Nagar, Delhi 110051. We are a CA and CS practice that has supported 2,500+ companies.
| Reference | Relevance |
|---|---|
| Sections 2(6), 2(85), 22 and 25, CGST Act, 2017; Delhi GST Act, 2017 | Turnover, place of business, threshold, state-wise registration and distinct persons |
| Notification 10/2017-Integrated Tax | Small inter-state service suppliers not required to register |
| Sections 2(6) and 16, IGST Act, 2017 | Export of services and zero rating |
| Rule 96A, CGST Rules; CBIC Circular 8/8/2017-GST | LUT |
Sources consulted: gst.gov.in, cbic-gst.gov.in, gstcouncil.gov.in and delhitradetax.delhi.gov.in.
A developer in Mayur Vihar bills a US SaaS company $2,000 a month (about ₹1.7 lakh at an illustrative ₹85) and a Noida startup ₹30,000 a month. From July a UK agency adds £500 a month, about ₹55,000 at ₹110.
| FY 2026-27 | Monthly billing | Running total |
|---|---|---|
| April to June | ₹2,00,000 | ₹6,00,000 |
| July to October | ₹2,55,000 | ₹16,20,000 |
| November | ₹2,55,000 | ₹18,75,000 |
| December | ₹2,55,000 | ₹21,30,000 |
His Indian billing for the whole year is only ₹3.6 lakh; exports take him past ₹20 lakh in December. He applies in late November, receives the GSTIN in early December and files the LUT for 2026-27 before the December invoices. He works only from home, so a Delhi GSTIN is enough.
| December invoice | Value | GST |
|---|---|---|
| US SaaS company | $2,000 (rupee value shown) | IGST nil under LUT, with the export declaration and LUT ARN |
| UK agency | £500 (rupee value shown) | IGST nil under LUT |
| Noida startup | ₹30,000 | IGST 18% = ₹5,400, because Uttar Pradesh is another state; total ₹35,400 |
The startup takes credit for the ₹5,400. In April he files a new LUT for 2027-28.
Illustrative; exchange rates assumed. Treatment depends on the contracts and receipts.
In Delhi: GST registration in Delhi for general registration questions, monthly bookkeeping in Delhi and accounting and bookkeeping in Delhi. Other cities: GST registration for freelancers in Kolkata and in Bangalore. Nationally: GST registration for freelancers, LUT filing, MSME/Udyam registration, GST refund, ITR filing for freelancers and our guides GST for freelancers with foreign clients and proprietorship for freelancers and influencers.
Within 30 days of aggregate turnover for the financial year passing ₹20 lakh. Billing to foreign clients is part of that figure, so a consultant with one large US or UK retainer can cross it on exports alone.
Usually not. In our view a client's premises where you work on a project is not by itself your place of business. A desk you rent and regularly work from in Gurugram is different and may need a Haryana registration once you are liable. We check the facts.
No. Registration is state-specific, and Gurugram is in Haryana and Noida in Uttar Pradesh. A place of business there needs a separate GSTIN on the same PAN. Only a second place inside Delhi is added to the Delhi registration.
It is if all five conditions in Section 2(6) of the IGST Act hold, chiefly that the US company is your contracting party and pays you in convertible foreign exchange. If the client's Indian subsidiary signs or pays, the supply is domestic.
Yes. The LUT in Form GST RFD-11 is filed by each registration that exports without paying IGST, for each financial year, before the first export invoice of that year.
Our position is that payouts from a foreign platform entity in convertible foreign exchange are an export of services, provided the Section 2(6) conditions hold. Brand deals with Indian companies are domestic taxable supplies.
Once your agency is registered, buying services from a supplier outside India is an import of services and GST is generally payable by you under reverse charge, with credit available.
₹2,499, excluding GST, for GST registration, the LUT for the financial year and Udyam registration. Separately they cost ₹999 + ₹3,599 + ₹499 = ₹5,097, a saving of ₹2,598. Payment is 50% upfront, 50% on delivery.
Not for whether the work is an export. It matters for proof: keep the payout statement and remittance document from the service's partner bank, or your bank's FIRA, for each receipt.
Possibly not in the way you expect: arranging a supply between two others can be an intermediary service. The Finance Act, 2026 changed where such services are treated as supplied, earlier invoices keep the old position, and we confirm it on the facts.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CorporateWalla's CA and CS team · Last Updated 23 October 2026 · · Sources: GST portal, GST Council: registration under GST law, GST portal: furnishing a Letter of Undertaking, CBIC Circular 8/8/2017-GST on LUT, GST Council: Scheme of Classification of Services, Department of Trade and Taxes, Government of NCT of Delhi
Canonical: https://corporatewalla.com/delhi/gst-registration-for-freelancers
