For freelancers & service exporters
Earning From Abroad? Get Your GST and ITR Right
Developers, designers, consultants and agencies paid in dollars, pounds or euros: we handle GST registration, the yearly LUT for 0% GST on exports, and your income tax return — fully online from Ambala, Haryana.
- ✓ No GST charged to foreign clients — done the legal way
- ✓ Simple ITR under the presumptive scheme where you qualify
- ✓ Clear fees, confirmed before we start
Free Freelancer Tax Checker
GST, LUT and ITR — see what applies to you in 30 seconds.
Who This Is For
- Software developers and IT consultants working for foreign clients
- Designers, writers, editors and marketers on Upwork, Fiverr or direct contracts
- Consultants, engineers and other professionals billing companies abroad
- Small agencies exporting services with a few team members
The Rules in Plain Words
As they stand in September 2026.
When is it an 'export of service'?
All five conditions in Section 2(6) of the IGST Act: you are in India, the client is outside India, the place of supply is outside India, payment comes in convertible foreign exchange (or rupees where RBI allows), and you are not just two branches of the same entity.
GST registration — ₹20 lakh
Export of services counts as an inter-state supply, but service providers are exempt from compulsory registration until aggregate turnover crosses ₹20 lakh in a financial year (Notification 10/2017-Integrated Tax). Below that, registration is optional.
LUT — 0% GST without blocked money
Once registered, file a Letter of Undertaking (Form GST RFD-11) on the GST portal. It lets you invoice foreign clients without charging IGST. It is valid for one financial year, so it must be filed again every April. Without it, you pay 18% IGST first and claim a refund later.
Income tax — presumptive scheme
Resident professionals can declare 50% of gross receipts as income without keeping books — Section 58 of the Income-tax Act, 2025 (old Section 44ADA). Limit: ₹75 lakh if cash receipts are within 5%, otherwise ₹50 lakh. Advance tax can be paid in one instalment by 15 March.
Proof of foreign payment
Keep the bank's foreign inward remittance proof (FIRC / bank advice) for every payment and match it to the invoice. It supports your export claim under GST and your income in the ITR.
Services & Fees
Starting fees for a standard case — the exact fee is confirmed before we start.
GST Registration (Freelancer / Proprietor)
Starting fee
₹2,000
When turnover crosses ₹20 lakh, or to claim back GST on expenses
- Document check before filing
- Application filing
- Reply to officer's queries (REG-03)
- Guidance for biometric Aadhaar authentication
ITR for Freelancers & Consultants
Starting fee
₹2,500
Foreign and Indian professional income, presumptive or regular
- Presumptive (44AD / 44ADA) or regular computation
- 26AS, AIS and GST turnover check
- Filing and e-verification
These are starting fees for a standard case. If your case needs more work (several years pending, notices, large number of transactions), we tell you the exact fee before starting — no surprises later.
Also Available — Quote on Request
- LUT filing every financial year (Form GST RFD-11)
- GST returns for exporters (monthly / quarterly)
- GST refund of tax paid on expenses (ITC refund)
- Advance tax planning and payment
- Bookkeeping for freelancers and agencies
- Reply to GST or income tax notices
How It Works — Fully Online
WhatsApp or book a call
Tell us what you do and roughly how much you earn from abroad.
Share documents online
PAN, Aadhaar, bank statements, invoices — on WhatsApp or email.
We set it up
GST registration and LUT if needed, and a simple invoicing and record-keeping routine.
Filed every year
Returns, LUT renewal and ITR on time — with reminders before each due date.
Detailed guides: GST & LUT for freelancers · Presumptive tax for professionals · GST refund for exporters · Advance tax calculator
Frequently Asked Questions
Do I have to charge GST to my foreign clients?
No, if your service qualifies as an export under Section 2(6) of the IGST Act, it is zero-rated. If you are not GST registered (turnover within ₹20 lakh), you simply don't charge GST. If you are registered, file a LUT each financial year so you can invoice at 0% without paying IGST first.
Is GST registration compulsory for freelancers with foreign clients?
Only once aggregate turnover crosses ₹20 lakh in a financial year. Service providers making inter-state supplies — which includes export of services — are exempt from compulsory registration below that limit under Notification 10/2017-Integrated Tax. Some freelancers register earlier to claim back GST paid on laptops, software and other expenses.
How long is a LUT valid?
One financial year (1 April to 31 March). It has to be filed again every year before you issue export invoices under it. We file it on the GST portal for you.
Which section applies to freelancers' income tax now — 44ADA?
From 1 April 2026 the Income-tax Act, 2025 applies, and the presumptive scheme for professionals (old Section 44ADA) is in Section 58. The idea is the same: resident professionals can declare 50% of gross receipts as income without keeping books, within the ₹50 lakh / ₹75 lakh limit.
Can you help if I am an NRI earning from abroad?
The presumptive scheme for professionals is only for residents. If you live abroad, see our NRI tax services — we handle your Indian income and returns there.
When do I pay your fee?
For GST registration and ITR, you pay once the application or return is ready, before we submit it. For ongoing work like monthly returns, we agree a fixed fee upfront. Payment by UPI or bank transfer, with a receipt every time.
Living outside India? See our NRI tax services.
Get in Touch
Contact Us
Have a question about GST, Income Tax, Accounting or Business Compliance? Contact us for professional assistance.
Contact Information
Professional SupportWhen You Need It
Reach us by phone, WhatsApp, email or visit our office for professional tax, accounting and compliance assistance.
Call
+91 93549 53603
Message us — send documents here too
info@rajputlalitassociates.in
Office Address
1805, Sector-9,
Ambala City, Haryana - 134003
Office Hours
Monday – Saturday: 10:00 AM – 7:00 PM
Sunday: Closed
WhatsApp: message anytime, we reply in office hours
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