How to Make an Invoice Without GST in India — For Freelancers & Small Businesses 2026
If your annual turnover is below ₹20 lakh, you do not need to register for GST or charge it on your invoices. This guide explains what a non-GST invoice must include, when you cross the threshold, and how to create one free using Ozydo.
Thousands of freelancers, consultants, tutors, photographers, and small service providers in India earn below the GST registration threshold. If your annual revenue is under ₹20 lakh (₹10 lakh for some North-East and special category states), you are not required to register for GST — meaning you do not charge GST on your invoices and do not file GST returns.
But you still need to send professional invoices to your clients. This guide explains exactly what a non-GST invoice needs to include, what you cannot put on it, and how to create one in under a minute using Ozydo.
Who Can Invoice Without GST in India?
- Freelancers, consultants, and service providers with annual turnover below ₹20 lakh
- Small traders and retailers below the GST registration threshold (₹40 lakh for goods)
- Composition scheme dealers — they issue a 'Bill of Supply' (not a tax invoice) and pay a flat composition tax
- Individuals in specified exempt services (e.g., certain healthcare, educational services)
- Professionals just starting out who have not yet crossed the threshold
Important: Turnover limit
The GST registration threshold is ₹20 lakh for services and ₹40 lakh for goods (as of 2024). Some North-East states have a ₹10 lakh threshold for services. Once you cross this limit in a financial year, you must register within 30 days and charge GST on invoices going forward.
What to Include on a Non-GST Invoice
A non-GST invoice (sometimes called a 'simple invoice' or 'bill of services') does not have a prescribed legal format under GST rules — but it should still be professional and contain enough information for your client's records:
- 1Your full name or business name and contact address
- 2Your PAN number (recommended — clients may need it for TDS deduction)
- 3Invoice number — sequential and unique for your records
- 4Invoice date
- 5Client's full name, address, and GSTIN (if they are GST-registered — they need this for their records)
- 6Description of services provided or goods supplied
- 7Quantity and rate for each line item
- 8Total amount in Indian Rupees
- 9A note: 'GST not applicable — below registration threshold' or 'Not registered for GST'
- 10Payment terms and your bank details or UPI ID for collection
What NOT to Put on a Non-GST Invoice
- Do not add a GSTIN — if you are not registered, using a fake or someone else's GSTIN is illegal.
- Do not show GST, CGST, or SGST as a separate line item — you are not a registered taxpayer and cannot charge GST.
- Do not use the words 'Tax Invoice' as the heading — use 'Invoice' or 'Bill for Services'.
- Do not collect GST from the client and pocket it — this is a criminal offence under the GST Act.
TDS on Invoices from Non-GST Freelancers
Even if you are not GST-registered, corporate clients in India are required to deduct TDS (Tax Deducted at Source) on payments above ₹30,000 per contract or ₹1 lakh per year under Section 194J (professional services) at 10%. Your invoice should mention your PAN so the client can file the TDS certificate (Form 16A) in your name. You claim this TDS against your income tax liability.
How to Create an Invoice Without GST Using Ozydo
- 1Sign up free at Ozydo.com — no credit card needed.
- 2In your business settings, leave the GSTIN field blank. Ozydo will automatically omit the GSTIN and GST fields from your invoice.
- 3Set the default tax rate to 0% for your line items.
- 4Create an invoice, add your client details and line items, and set total tax to 0%.
- 5The generated PDF invoice will not show any GST fields — clean and professional.
- 6Share via WhatsApp or download the PDF.
Create Your Free Invoice — GST Optional
Ozydo automatically skips GST fields when you have no GSTIN. Professional invoices in 30 seconds.
Start Free →Frequently Asked Questions
Can a GST-registered company pay a non-GST freelancer?
Yes. GST-registered companies can pay non-GST freelancers without any issue. However, the company will need to pay GST under the Reverse Charge Mechanism (RCM) for certain services — this applies mainly to directors' fees, legal services, and goods transport. For most freelance services (design, coding, consulting, photography), there is no RCM obligation on the company.
What happens if I exceed ₹20 lakh and forget to register?
You become liable for GST from the date you crossed the threshold. The GST department can demand arrears of GST on all invoices issued after crossing the limit, plus interest and penalties. Register promptly once you approach the limit — do not wait until the year end.
Should I voluntarily register for GST even below ₹20 lakh?
Sometimes yes — if you work with GST-registered B2B clients, having a GSTIN lets them claim ITC on your invoices, making you more attractive as a vendor. Voluntary registration is allowed and some freelancers register early to appear more professional. The downside is quarterly filing obligations and additional compliance.
Does Ozydo support invoices with 0% tax?
Yes. In Ozydo, you can set any line item's tax rate to 0% or leave GSTIN blank in your business profile — the invoice PDF automatically removes GST-related fields, generating a clean non-GST invoice.
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Written by the Ozydo Team
Ozydo is India's simplest free GST invoice app for small businesses and freelancers. We write practical guides on invoicing, GST, and business finance to help you get paid faster.
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