GST registration for freelancers: documents, fees and the step-by-step process

Once your turnover crosses the GST limit, you have to register. The good news: you can do it yourself, online, without paying anyone. This guide covers what it costs, which documents you need, and each screen of the process, written for freelancers, consultants and creators registering as individuals (proprietors).

First: do you need to register?

For most freelancers and creators, who supply services, you must register once your aggregate turnover in a financial year crosses ₹20 lakh (₹10 lakh in Manipur, Mizoram, Nagaland and Tripura). If you only sell goods, the limit in most states is ₹40 lakh.

Aggregate turnover includes income from foreign clients and platforms like AdSense, Upwork and Fiverr, even though you don't charge GST on exports. Below the limit, registration is optional.

Once you cross the limit, apply within 30 days.

GST registration fees

The government charges no fee for GST registration. The application on the GST portal is free.

If someone quotes you a "GST registration fee", that's their service charge for filling the form on your behalf. That's fine if you want help, but you can do it yourself in about an hour with the documents below.

Documents you need

For an individual registering as a proprietor, keep scanned copies ready (PDF or JPEG, small file sizes):

• PAN of the proprietor
• Aadhaar, with your mobile number linked, because you'll verify by OTP
• A recent photograph of yourself
• Proof of your place of business, one of:
  • electricity bill, property tax receipt or municipal document for the premises
  • rent or lease agreement, if you rent
  • a consent letter or no-objection letter from the owner if the place belongs to someone else (for example, a parent's home), along with their address proof
• Bank account proof: a cancelled cheque, the first page of your passbook, or a bank statement showing your name, account number and IFSC
• Your email address and mobile number, for OTPs and all GST communication

Make sure your name and address are spelled the same way across PAN, Aadhaar and the address proof. Mismatches are the most common reason applications get questioned.

The step-by-step process

Step 1: Part A, get your TRN

1. Go to the GST portal (gst.gov.in) and choose Services → Registration → New Registration.
2. Select Taxpayer, your state, and enter your name as on PAN, your PAN, email and mobile number.
3. Verify the OTPs sent to your email and mobile.
4. You'll get a Temporary Reference Number (TRN). Note it down.

Step 2: Part B, fill in the application

Log in with your TRN and fill the application (Form GST REG-01). It has several tabs:

• Business details: trade name (can be your own name), constitution (proprietorship), and the date you crossed the limit or want registration to start
• Promoter / partner: your personal details and photo
• Principal place of business: address, nature of the premises, and the address proof
• Goods and services: the code for your service. Most freelance and creator services fall under codes starting with 9983, 9985 or 9987. Search the portal's list for your work.
• Bank account: add your account and upload the bank proof
• State-specific information, if your state asks for it

Save each tab as you go.

Step 3: Aadhaar authentication

Choose to authenticate with Aadhaar. You'll get a link on your Aadhaar-linked mobile and email to verify by OTP. In some cases the portal asks you to book an appointment at a GST Suvidha Kendra for photo and biometric verification instead; follow the instructions it shows.

Aadhaar authentication usually makes approval faster and reduces the chance of a physical visit.

Step 4: Submit and get your ARN

Submit the application with an EVC (OTP). You'll receive an Application Reference Number (ARN) by email and SMS. Use it to track the status on the portal.

Step 5: Approval

A GST officer reviews the application. If everything matches, it's approved, usually within a few working days when Aadhaar authentication is done. If the officer needs clarification, you'll get a notice on the portal; reply with the requested details within the time given, or the application can be rejected.

Once approved, you'll receive your GSTIN and can download your registration certificate from the portal.

After you're registered

Registration comes with responsibilities from day one:

• Charge GST on invoices to Indian clients. Most creator and freelance services are taxed at 18%: CGST + SGST for clients in your state, IGST for clients in other states.
• Show your GSTIN on every invoice, with the other details a tax invoice needs.
• File returns (GSTR-1 and GSTR-3B) on time, even in months with no income. Missed nil returns still attract late fees.
• Foreign clients: exports of services are zero-rated. File a Letter of Undertaking (LUT) on the portal each financial year so you can invoice without paying IGST.
• Claim input tax credit on GST you pay on business purchases such as laptops, software and co-working.

Why applications get rejected

• Name or address mismatched between PAN, Aadhaar and the address proof
• Unclear or cropped document scans
• A home address used without a consent letter from the owner
• Not replying to the officer's clarification notice in time

Not sure you've crossed the limit yet? The GST registration checker compares your turnover with the limit for your state, counting foreign income correctly.