GST & LUT for freelancers with foreign clients GST sorted. So you can invoice your foreign clients without the panic.
You earn in USD, GBP, EUR or AUD. Your revenue crossed ₹20 lakh. Now GST is mandatory, and you need a LUT filed every April or 18% IGST lands on your invoices. We handle all of it for ₹500 a month. Based in New Delhi, we serve businesses across Delhi NCR (Delhi, Noida, Gurugram, Ghaziabad and Faridabad) and the rest of India, entirely online.
Three things that happen when you cross ₹20L in revenue.
Step 01
GST Registration becomes mandatory
The moment your revenue from all clients (India and foreign combined) crosses ₹20 lakh in a financial year, you must register for GST. Not optional. Not "when you get around to it."
Step 02
You must file monthly GST returns
Even though your foreign income is zero-rated (no GST charged on invoice), you must file GSTR-1 and GSTR-3B every single month to report those zero-rated exports. Miss a month and late fees start accumulating.
Step 03
File a LUT every April or pay 18% IGST
Without a valid Letter of Undertaking on file, your exports are not zero-rated. Every invoice to a foreign client becomes subject to 18% IGST, which you pay out of pocket and then wait months to claim back as a refund.
⚠Most Indian freelancers discover these obligations from a GST notice, not from a professional. The penalty for late registration starts at ₹10,000 or 10% of tax due (whichever is higher). If you are already past ₹20L and unregistered, book a briefing, early correction is always better than waiting.
Pricing
Simple fees. No hidden costs.
There are no government fees for GST registration or LUT filing on the GSTN portal, those are free. You pay only our professional fee.
Monthly compliance
GSTR-1 + GSTR-3B filing every month, WhatsApp/email data submission accepted
₹500 / month
LUT filing
Letter of Undertaking filed fresh every April, without this, 18% IGST applies to your foreign invoices
₹1,500 / year
GST Registration
One-time professional fee. Government fees: ₹0 (GSTN portal is free)
₹1,500 one-time
All three together in your first year: ₹9,000. From year two onwards: ₹7,500/year (₹6,000 monthly + ₹1,500 LUT renewal).
What we handle
You send invoices. We handle the rest.
Share your monthly invoice list: client name, amount, currency. We take it from there. Every month, on time, without reminders.
GST registration on the GSTN portal
LUT filing every April before your first invoice
GSTR-1 filing by the 11th of each month
GSTR-3B filing by the 20th of each month
Correct invoice format for export of services
WhatsApp or email data submission, your choice
Annual LUT renewal reminder and filing
GST notice response (if one arrives)
With Ledger Brigade
Registered before your next invoice goes out
LUT filed every April, automatically
Monthly returns on time, every time
Correct zero-rated invoice format from day one
One professional who knows your file
₹500/month, no surprises
Without professional help
Miss registration → ₹10,000+ penalty
Miss LUT → pay 18% IGST from your pocket
Late returns → ₹50/day in late fees
Wrong invoice format → payment stuck at RBI
GST notice → panic and ClearTax rates
Common questions
What Indian freelancers actually ask.
Yes, if your total revenue from all clients (India + foreign) crosses ₹20 lakh in a financial year, GST registration is mandatory. It does not matter that the payment comes from abroad. If you are providing services to a foreign client from India, that is an "export of services" under GST law, and you must register.
Because GST registration and GST collection are different things. Once your revenue crosses ₹20L, registration is mandatory regardless of whether any tax is due. The export zero-rating only means you don't charge GST on your invoices, but you must still file monthly returns to report those zero-rated sales.
LUT stands for Letter of Undertaking. Under GST rules, a registered exporter of services can either pay Integrated GST (IGST) on exports and claim a refund later, or file a LUT at the start of each financial year and export without paying IGST. Without a valid LUT, you would have to pay 18% IGST on every invoice to a foreign client and wait months for a refund. The LUT must be filed fresh every April. Miss it, and your exports become taxable until you file it.
Just a list of your invoices raised that month: client name, invoice amount (in INR equivalent), and the currency received. You can send it over WhatsApp or email as a PDF or Excel. We handle the rest: GSTR-1, GSTR-3B, and the annual LUT renewal in April.
No. Once your LUT is in place, your exports are zero-rated and you invoice your foreign client without adding any GST. You simply show "Export of Services: LUT No. [XXXX]" on the invoice and receive payment in foreign currency. We will show you the correct invoice format when you onboard.
You should have filed a LUT before raising your first export invoice. If you have been invoicing without one, you technically owe IGST on those invoices. This is a common and correctable situation, the right steps depend on how long it has been and your transaction history. Book a briefing and we will walk through it with you.
Voluntary registration is allowed and can make sense. Some foreign clients (especially agencies or platforms) prefer to work with GST-registered vendors for their own accounting. Others do not care. If your revenue is growing and you expect to cross ₹20L in the next 6–12 months, registering now means you are ahead of the deadline rather than scrambling. We can help you decide.
The ₹500/month covers our professional fee for monthly GSTR-1 and GSTR-3B filing, plus we manage your annual LUT renewal (billed separately at ₹1,500/year). GST registration is a one-time ₹1,500 professional fee. There are no government fees for GST registration or LUT filing, these are free on the GSTN portal. You only pay us.
Broadly: you are in India, your client is outside India, and you are paid in foreign currency (or in rupees where RBI rules allow).
Yes. Your exports are reported in GSTR-1 and GSTR-3B as zero-rated supplies. Our pack covers this for ₹500/month, with GST registration at ₹1,500 and the annual LUT at ₹1,500.
Many freelancers can use presumptive taxation, where 50% of receipts are treated as profit, which simplifies filing. See our Income Tax Returns page for filing support.
Get Started
₹500 a month. All of it handled.
Tell us your current situation: registered or not, LUT filed or not, how many invoices you raise a month. We will confirm the right plan and have you compliant before your next invoice.