GST affects practically every invoice and payment you make if you work as a freelancer (design, coding, marketing, content) or sell on marketplaces (Amazon, Flipkart, Meesho, or your own Shopify/WooCommerce store). This Assistfile tutorial, which is specifically designed for Indian freelancers and online sellers, details when you need to register, how to do it step-by-step, and the ongoing compliances.

Quick take: Service providers are often required to register after their sales reaches ₹20 lakh (₹10 lakh in some NE states), whereas e-commerce vendors are required to register even if their turnover is less than that amount. TCS is taken from sellers’ marketplace sales at a rate of 0.5% (0.25% CGST + 0.25% SGST) by e-commerce companies.

Do you actually need GST registration?

You must register if any of these apply:

Turnover threshold:
- Services (freelancers): Register when aggregate turnover exceeds ₹20 lakh (₹10 lakh in Manipur, Mizoram, Nagaland, Tripura). GST Portal
- Goods: Many states allow a higher threshold (up to ₹40 lakh). Check your state’s adoption; several notifications increased the limit for goods. GST Portal
Supplying via e-commerce:
- Goods via marketplaces (e.g., Amazon): Registration is compulsory regardless of turnover (Section 24). Tax Portal
- Services via e-commerce (e.g., UrbanClap/Upwork): Exemption up to ₹20 lakh/₹10 lakh exists; below this, you may remain unregistered (specific exclusions apply). cggst.com
Inter-state supplies of services: Notification 10/2017 (IGST) grants exemption up to ₹20 lakh for inter-state services—so small freelancers serving out-of-state clients may not need immediate registration until they cross the threshold. Razorpay
Exporting services (foreign clients): Exports are zero-rated; registration is needed if you want to treat services as exports and claim refunds/ITC (under LUT or by paying IGST and claiming refund). CBIC GST

Assistfile tip: If you sell goods on marketplaces, plan for GST from day one. If you’re a service freelancer working through platforms, track your receipts closely against the threshold.

2) What documents do you need?

For a proprietor/freelancer:

PAN, Aadhaar
Photograph
Proof of principal place of business (utility bill/lease/owner NOC)
Bank account proof (passbook/cancelled cheque)
Authorization/consent where applicable

See the official GST portal’s New Registration document checklist and user manual for specifics. The Invoicing Hub Goods and Services Tax Council

3) Step-by-step: How to register on the GST Portal (gst.gov.in)

Step 1: Start a new application
Go to Services → Registration → New Registration. Fill Part A (legal name as per PAN, PAN, mobile, email). Verify with OTPs to get a TRN (temporary reference number). Goods and Services Tax Council

Step 2: Complete Part B (REG-01)
Using the TRN, log in to fill business details (constitution, trade name), place of business, bank details, goods/services (HSN/SAC), and upload documents. Goods and Services Tax Council

Step 3: Aadhaar authentication (strongly recommended)
Choose Aadhaar authentication for faster processing. If you skip authentication, the officer may mandate physical verification and longer timelines. Aadhaar-authenticated cases typically see speedier approval; risk-flagged applications can take longer (up to 30 days) and may involve biometric/document verification at designated centres. India Code Abcaus Tax2Win

Step 4: Application verification
Respond promptly to any REG-03 query (clarification notice). Once approved, you’ll receive your GSTIN and registration certificate (REG-06). India Code

Assistfile can do it for you: We prepare your documents, fill REG-01 correctly the first time, guide Aadhaar/biometric steps, and respond to REG-03 queries—so your GSTIN arrives with minimum hassle.

4) E-commerce sellers: TCS & marketplace specifics

If you sell through an e-commerce operator, the platform collects TCS on your net taxable supplies and deposits it to the government. The amount shows up in your electronic cash ledger automatically after the operator files GSTR-8; you can use it to pay your GST liability. CBIC GST

Current TCS rate: 0.5% total (0.25% CGST + 0.25% SGST/UTGST) after a 2024 rate cut (earlier 1%). gstblog.i-tax.in
Operators file GSTR-8 monthly; the data is matched with your returns. Goods and Services Tax Council

Assistfile tip: Reconcile marketplace reports with your GSTR-1/GSTR-3B every month/quarter. Mismatches delay cash flow.

5) Composition vs Regular (for small taxpayers)

If your turnover is small and you don’t sell via e-commerce (or make inter-state outward supplies), you might consider composition:

Service providers’ composition-like scheme: Pay 6% (3% + 3%) on first ₹50 lakh of supplies; rules and limits apply. Goods and Services Tax Council
Key caveats: Composition taxpayers cannot issue tax invoices, cannot collect GST from clients, and cannot claim ITC—they issue a Bill of Supply. This is often a deal-breaker for B2B freelancers whose clients want ITC. CBIC GST+1

Assistfile verdict: Most freelancers with corporate clients should stay in regular scheme to pass on ITC and stay marketplace-ready.

6) After registration: invoices, returns & e-invoicing

Invoicing:
Use SAC codes for services and show correct place of supply. Exports of services (to overseas clients) are zero-rated—export under LUT without paying tax or pay IGST and claim refund. CBIC GST

Returns & due dates:

GSTR-1 (sales) and GSTR-3B (summary)—monthly by default.
If your aggregate turnover (PAN-level) is ≤ ₹5 crore, you can opt for QRMP (Quarterly Return, Monthly Payment): file GSTR-1 and GSTR-3B quarterly, pay tax monthly via PMT-06. Opt-in/out on the portal. GST Portal DCMSME

E-invoicing:
As of 2025, e-invoicing applies if your aggregate turnover > ₹5 crore in any FY from 2017-18 onwards. Most freelancers remain below this, but many online sellers cross it. GST Portal

Assistfile can manage it end-to-end: From setting up compliant invoice formats (domestic, export, e-commerce) to filing GSTR-1/3B and QRMP planning.

7) Common scenarios

Freelancer with domestic clients in multiple states: You can remain unregistered until ₹20 lakh/₹10 lakh threshold (inter-state services exemption applies), but registering early helps with B2B clients who demand GST invoices. Razorpay
Designer/Developer with foreign clients (PayPal/WISE): Register to treat supplies as export of services (zero-rated) and claim refunds/ITC under LUT; maintain FIRC/Bank Realisation Certificates. CBIC GST
Amazon/Flipkart seller: Register from day one; factor in TCS @ 0.5% and monthly GSTR-8 reconciliation. gstblog.i-tax.in CBIC GST

FAQs (for 2025)

1) I’m a freelancer making ₹12 lakh/year from clients around India. Do I need GST?
Not until you cross ₹20 lakh (₹10 lakh in certain NE states). Inter-state service supplies enjoy an exemption up to this threshold. That said, many B2B clients prefer GST invoices, so voluntary registration can help. GST Portal Razorpay

2) I sell handmade goods on Amazon with ₹6 lakh turnover. Do I need GST?
Yes. Suppliers of goods through e-commerce must register irrespective of turnover. Expect TCS @ 0.5% on net taxable supplies. Tax Portal gstblog.i-tax.in

3) I offer services through an online marketplace (e.g., UrbanClap). Under ₹15 lakh—register?
Often not required due to the specific exemption for services supplied via e-commerce up to the threshold. Confirm your exact service and platform conditions. cggst.com

4) What is TCS and how do I claim it?
Marketplaces collect TCS from sellers and deposit it. It appears in your electronic cash ledger after they file GSTR-8; you can use it to pay your GST. CBIC GST

5) Can I opt for the composition scheme as a freelancer?
You can consider the 6% scheme for service providers (limits and conditions apply), but you cannot issue tax invoices or collect GST—a drawback for B2B work. Goods and Services Tax Council CBIC GST

6) What returns do I file after registration?
Normally GSTR-1 and GSTR-3B monthly. If ≤ ₹5 crore, choose QRMP to file quarterly and pay monthly. GST Portal

7) Is e-invoicing mandatory for freelancers?
Only if your aggregate turnover exceeds ₹5 crore (PAN basis) in any year since 2017-18. Many freelancers are below this. GST Portal

8) How fast is GST registration with Aadhaar authentication?
Aadhaar authentication usually accelerates approval; without it, officers may do physical/document verification, which can extend timelines. India Code

9) I export services. Do I charge GST to my overseas client?
Treat as zero-rated: export under LUT (without tax) and claim refunds of accumulated ITC, or charge/pay IGST and claim refund. Keep documentary evidence (agreement, payment in convertible forex, place of supply outside India). CBIC GST

10) Can I wait until the exact day I cross ₹20 lakh to register?
Apply as you approach the limit. Delayed registration can trigger tax and interest from the date you became liable.

Final word (and how Assistfile helps)

GST is manageable when you break it down: eligibility → registration → clean invoicing → timely returns → reconciliations. Where people struggle is the edge cases (e-commerce TCS, exports under LUT, QRMP vs monthly, composition trade-offs, e-invoicing readiness).

Assistfile can:

Assess whether you need registration and when
Prepare REG-01, document set, and Aadhaar/biometric steps
Set up invoice formats (domestic, export, marketplace)
File GSTR-1/3B, enable QRMP, and reconcile TCS (GSTR-8)

GST Registration for Freelancers & Online Sellers in India (2025): A Step-by-Step Guide by Assistfile