GST for Freelancers in India — When You Must Register

When mandatory

• Annual turnover > ₹20L (services) or ₹40L (goods)
• Export of services (always, for LUT benefits)
• Inter-state supply

When optional but useful

• Foreign clients (LUT lets you bill without IGST)
• B2B clients (they want to claim input credit)

DIY registration

gst.gov.in → New registration. Takes 7 days, ₹0 govt fee. A CA charges ₹1,500–₹3,000 if you want help.

Quarterly returns

QRMP scheme — file 4 times/year, not 12. Lifesaver for freelancers.