For designers, translators, online tutors, creators and IT freelancers working from West Bengal (GSTIN state code 19)
If you freelance from Kolkata, GST registration is compulsory once your billing for the financial year crosses ₹20 lakh, and fees from clients abroad count towards it. Below that it is optional, but only a registered person can file an LUT. We register you as a proprietor at your home or studio, file the LUT and Udyam, and set up your invoices. Registration ₹999, or ₹2,499 for the Freelancer Starter Kit; no government fee.
| Question | Answer for a freelancer in Kolkata |
|---|---|
| When is registration compulsory? | Once aggregate turnover for the financial year passes ₹20 lakh; West Bengal is not a special category state |
| Do foreign clients count? | Yes. Exports of services are part of aggregate turnover |
| Below ₹20 lakh with clients outside West Bengal or abroad? | Registration optional; small inter-state service suppliers are exempted by Notification 10/2017-Integrated Tax |
| Indian clients, once registered | CGST 9% + SGST 9% within West Bengal; IGST 18% for other states, on most freelance services |
| Foreign client, export conditions met | Zero-rated; nil IGST under an LUT |
| Government fee | Nil for registration, the LUT and Udyam |
We register designers working for agencies in London or Dubai, translators supplying language companies in Europe, tutors teaching students in the Gulf, the UK and North America over video calls, YouTubers and Instagram creators, and IT freelancers whose clients sit in Salt Lake Sector V, New Town or abroad.
For each, the answer turns on three facts: who signs the contract, where that party is, and how the money arrives.
| Kolkata freelancer | Typical payer | Usual GST treatment once registered |
|---|---|---|
| Designer on retainer for a UK agency | The agency, by bank wire | Export of services if the five Section 2(6) conditions hold; nil IGST under LUT |
| Translator sub-contracted by a Kolkata or Delhi agency for a foreign end client | The Indian agency, in rupees | Domestic supply to the agency: CGST + SGST or IGST |
| Tutor teaching a student who lives abroad | The student or parent abroad, in foreign currency | Can be an export; fails if a parent in India pays in rupees |
| Creator with an Indian brand campaign | The brand or its Indian agency | Domestic taxable supply, generally 18% |
| Creator paid by a foreign platform entity | The platform's overseas company, in foreign exchange | Our position: export of services, zero-rated under the LUT |
| IT freelancer for a company in Sector V or New Town | The Indian company | Domestic: CGST + SGST within West Bengal |
The figure that matters is the total value of everything you supply under your PAN between 1 April and 31 March, across every state, with the GST itself left out. A Kolkata freelancer's count typically includes:
Salary stays out: if you left a Sector V job in July, only freelance billing from July counts.
Registration is due within 30 days of the running total passing ₹20 lakh, so watch it monthly once it nears ₹15 lakh.
Section 22 and the definition of aggregate turnover in Section 2(6), CGST Act, 2017; Notification 10/2017-Integrated Tax.
Private tuition is not covered by the GST exemption for educational institutions. The GST Council's guidance on education services treats private coaching, which does not lead to a qualification recognised by law, as outside that exemption, so tutoring fees are taxable once you are registered. For a live online lesson to a student who lives abroad, the place of supply is normally the student's location, and the lesson can be an export if the fee arrives in foreign exchange.
The weak point is the payer. When a grandparent in Kolkata pays a student's fee in rupees, the foreign-exchange condition fails and the lesson is domestic. Record who paid for each student.
Work often passes down a chain: European client, language company, Indian agency, then you. Your supply is to whoever engages and pays you. If that is the Indian agency, you charge it GST and the agency is the exporter. If the foreign company engages you directly, make sure its overseas name and address are on the purchase order.
Your GSTIN sits with either the Directorate of Commercial Taxes, West Bengal, or a CGST commissionerate in Kolkata. For a freelancer that authority matters at two points: a query on the application, and any refund of input tax credit on exports. Both run online; an office visit arises only if the portal calls you for biometric verification at a GST Suvidha Kendra, covered on our GST registration in Kolkata page.
| Where you work | What we upload |
|---|---|
| Your own flat | Latest property tax receipt or electricity bill in your name |
| Parents' or a spouse's flat | The owner's electricity bill or tax receipt, with a signed consent letter allowing business use |
| Rented flat | Rent agreement, plus the landlord's electricity bill or tax receipt |
| Co-working desk | Agreement with the operator, its no-objection letter naming you, and its utility bill or tax receipt |
Also: PAN, Aadhaar linked to your mobile, a photograph, bank details, two sample contracts, and for the LUT the details of two witnesses.
| Work | SAC | Description in the classification scheme |
|---|---|---|
| Graphic, brand and product design | 998391 | Specialty design services |
| Translation and interpretation | 998395 | Translation and interpretation services |
| Software development | 998314 | Information technology design and development services |
| IT consulting and support | 998313 | Information technology consulting and support services |
| Online tutoring and coaching | 999293 | Commercial training and coaching services |
| Sponsored content and brand promotion | 998361 | Advertising services |
| Video production and editing | 999612 | Motion picture, videotape, television and radio programme production services |
From the GST Council's Scheme of Classification of Services; we confirm the code against your contracts.
| Step | Typical time | What can slow it |
|---|---|---|
| Billing review and documents | 1 to 2 business days | Missing contracts or an unsigned consent letter |
| Officer decision on REG-01 | Up to 7 working days; up to 30 days if physical verification is needed | Address papers in another person's name without consent |
| LUT | ARN on filing; treated as accepted if not acted on within 3 working days | Witness details not ready |
Periods under Rule 9, CGST Rules and CBIC Circular 8/8/2017-GST; approval is not guaranteed.
| Item | Government fee |
|---|---|
| GST registration (REG-01) | Nil |
| LUT (RFD-11) | Nil |
| Udyam registration | Nil |
| West Bengal professional tax registration or enrolment | Separate, under the state Act, if it applies to you |
| Plan | Fee | What you get |
|---|---|---|
| Starter: GST registration for freelancers | ₹999 one-time | Billing review, REG-01 filing, Aadhaar or Suvidha Kendra coordination, query reply, GSTIN certificate |
| Standard: Freelancer Starter Kit | ₹2,499 | GST registration, LUT for the financial year and Udyam registration. Bought separately: ₹999 + ₹3,599 (LUT) + ₹499 (Udyam) = ₹5,097, so the Kit saves ₹2,598 |
| Pro: Kit + first-year compliance | Custom quote | The Kit plus GST returns for the year, refund claims where worthwhile, advance tax and the income-tax return |
Fees exclude GST. The government fee for GST registration, the LUT and Udyam is nil. Payment: 50% upfront, 50% on delivery.
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.
The contract decides whether work is an export; the payment route decides what proof you will hold.
Payment for an export under LUT must arrive within one year of the invoice, or the longer period the Commissioner allows, or IGST becomes payable with interest.
| Task | When |
|---|---|
| File a fresh LUT | Each April, before the first foreign invoice of the year |
| GSTR-1 and GSTR-3B | Quarterly under QRMP if turnover is up to ₹5 crore, which suits most freelancers; otherwise monthly |
| Tax on West Bengal and other-state clients | Paid with GSTR-3B, or by PMT-06 in the first two months of a quarter under QRMP |
Nil returns still attract late fees if missed. Our GST return filing and freelancer bookkeeping services keep this running.
Professional tax in Kolkata is levied under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. Under that Act an employer liable to pay the tax on its employees' salaries obtains a certificate of registration, and a person who is liable to pay the tax on their own account obtains a certificate of enrolment.
Take on a paid assistant whose salary is within the taxable slabs and you become an employer for this purpose. The state's FAQ puts registration within 90 days of liability, payment by the 21st of the next month and an annual return. Whether you need an enrolment for yourself depends on the Schedule; we check it with your GST registration. See professional tax in West Bengal.
| Exposure | What it means |
|---|---|
| Tax on Indian invoices | Payable from the date you became liable, even though you did not charge it, with interest |
| Penalty | ₹10,000 or the tax evaded, whichever is higher, where Section 122 applies |
If a Salt Lake or New Town company wants to claim credit on your fee, it needs your GSTIN on the invoice: 9% CGST and 9% SGST it can set off. Unregistered, you bill without GST and the company gets no credit. For foreign-only freelancers below ₹20 lakh this rarely matters.
Our head office is at 129A, Bangur Avenue, Block A, Lake Town, Kolkata 700055. We are a CA and CS practice that has supported 2,500+ companies.
| Reference | Relevance |
|---|---|
| Sections 2(6), 22 and 25, CGST Act, 2017, with the West Bengal GST Act, 2017 | Aggregate turnover, threshold and registration |
| Notification 10/2017-Integrated Tax | Small inter-state service suppliers exempted from compulsory registration |
| Sections 2(6) and 16, IGST Act, 2017 | Export of services and zero rating |
| Rule 96A, CGST Rules; CBIC Circular 8/8/2017-GST | Export under LUT |
| West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, Section 5 | Professional tax registration and enrolment |
Sources consulted: gst.gov.in, cbic-gst.gov.in, gstcouncil.gov.in, comtax.wb.gov.in and the West Bengal professional tax FAQs at egov.wbcomtax.gov.in.
A translator who lives in Salt Lake works for a language company in Berlin for €1,000 a month and edits for a Kolkata publisher for ₹45,000 a month. At an illustrative ₹90 to the euro, she bills ₹1.35 lakh a month. In September a US e-learning company adds $800 a month, about ₹68,000 at ₹85 to the dollar.
| Period (FY 2026-27) | Monthly billing | Running total |
|---|---|---|
| April to August | ₹1,35,000 | ₹6,75,000 |
| September to December | ₹2,03,000 | ₹14,87,000 |
| January | ₹2,03,000 | ₹16,90,000 |
| February | ₹2,03,000 | ₹18,93,000 |
| March | ₹2,03,000 | ₹20,96,000 |
Her Indian work is only ₹5.4 lakh; the ₹15.56 lakh of foreign work takes her past ₹20 lakh. Seeing the projection in December, she registers in January and files the LUT for 2026-27 that week.
Her February invoice to Berlin then looks like this:
| Field | Entry |
|---|---|
| Supplier | Her name, trade name, Salt Lake address and GSTIN beginning 19 |
| Invoice number and date | Next number in her series, dated within 30 days of completing the work |
| Recipient | The Berlin company's name and full address, Germany |
| Service and SAC | Translation services, 998395 |
| Value | €1,000, shown with its rupee value at the rate used |
| Tax | IGST nil |
| Declaration | "Supply meant for export under Letter of Undertaking without payment of integrated tax", with the LUT ARN |
The publisher's invoice for the same month is ₹45,000 plus CGST ₹4,050 and SGST ₹4,050, which the publisher can claim as credit. In April she files a new LUT for 2027-28 before invoicing Berlin again.
Illustrative; exchange rates assumed. Treatment depends on the actual contracts.
In Kolkata: GST registration in Kolkata for general registration questions, monthly bookkeeping in Kolkata and OPC registration in Kolkata if you outgrow a proprietorship. Other cities: GST registration for freelancers in Delhi 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 GST on export of services and the LUT.
Only once your aggregate turnover for the financial year crosses ₹20 lakh, and fees from foreign clients are included in that total. Below it, registration is optional.
Yes. Exports of services form part of aggregate turnover, so ₹21 lakh billed only to foreign clients means registering within 30 days of crossing the limit, though those invoices carry no GST under an LUT.
Yes, if you work from there. Upload the owner's electricity bill or property tax receipt and a signed consent letter allowing business use of the address.
It can be. Private coaching is outside the educational-institution exemption, but a live online lesson to a student abroad, paid in foreign exchange, can qualify as an export. A fee paid in rupees by a relative in India does not.
No. Your supply is to the Indian agency that engages and pays you, so it is a domestic supply. The agency is the exporter.
Our position is that payouts from a foreign platform entity received in convertible foreign exchange are an export of services, provided the Section 2(6) IGST Act conditions hold. Brand deals with Indian companies remain domestic taxable supplies.
GST registration, the LUT for the financial year and Udyam registration for ₹2,499, excluding GST. Bought separately they cost ₹999 + ₹3,599 + ₹499 = ₹5,097, so the Kit saves ₹2,598. Payment is 50% upfront, 50% on delivery.
If you employ staff whose salaries fall within the taxable slabs, you need a certificate of registration as an employer under the West Bengal professional tax Act, within 90 days of becoming liable. Whether you need an enrolment for yourself depends on the Schedule to the Act. See professional tax in West Bengal.
Not for whether the work is an export; the contract decides that. It matters for proof: keep the FIRA or remittance advice from your bank, or the payout statement from the service's partner bank, for each receipt.
Most freelancers choose quarterly QRMP returns. They are due even when every invoice was an export and no tax is payable.
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Reviewed by CorporateWalla's CA and CS team · Last Updated 23 October 2026 · · Sources: GST portal, GST portal: furnishing a Letter of Undertaking, CBIC Circular 8/8/2017-GST on LUT, GST Council: Scheme of Classification of Services, GST Council: GST on education services, Directorate of Commercial Taxes, West Bengal, West Bengal professional tax FAQs
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