Do I need GST registration if I only have foreign clients and earn under ₹20 lakh?

A content writer billing a US publisher, a video editor working for a UK YouTube channel or a UI designer with clients in Germany usually asks this before the first invoice. The answer turns on one number: your aggregate turnover for the financial year (April to March).¹

When does a freelancer with only foreign clients have to register?

A freelancer has to register once aggregate turnover in a financial year exceeds ₹20 lakh, under section 22(1) of the Central GST (CGST) Act.¹ The limit is ₹10 lakh for suppliers in special category States.¹

Exports are inter-State supplies under section 7(5)(a) of the IGST Act, and section 24(i) of the CGST Act normally requires every inter-State supplier to register regardless of turnover.⁴⁶ Notification No. 10/2017-Integrated Tax lifts that requirement for persons making inter-State supplies of taxable services whose all-India aggregate turnover stays within ₹20 lakh (₹10 lakh in special category States other than Jammu and Kashmir).³ So exporting alone does not force registration.

Does foreign income count towards the ₹20 lakh?

Yes. Section 2(6) of the CGST Act defines aggregate turnover to include taxable supplies, exempt supplies and exports of goods or services under the same PAN, excluding the taxes themselves.² A translator earning ₹14 lakh from European agencies and ₹3 lakh from Indian clients has aggregate turnover of ₹17 lakh, which is under the limit.¹²

Track your billing month by month. If a large project would push you past ₹20 lakh during the year, plan the registration before that invoice.¹ The GST registration guide for freelancers explains the thirty-day window and the process.

What do I do on my invoices while unregistered?

You charge no GST on any invoice, foreign or Indian, and you do not file a Letter of Undertaking (LUT). Rule 96A of the CGST Rules applies to registered persons who export without paying integrated tax.⁵ Your invoice still needs your name, the client's name and address, a description of the work and the amount; see the export invoice format.

When might registering early make sense?

Registering early makes sense mainly when you pay GST on Indian costs, such as a co-working desk or studio rent, and want to claim it back as a refund on zero-rated exports. It also helps if Indian business clients insist on a GSTIN. The cost is regular returns, even in months with no billing. Registered agencies and firms should read GST registration for service exporters.

Other clauses of section 24, such as reverse charge liability on services bought from abroad, can require registration regardless of turnover.⁴ If that may apply to you, or you are close to the limit, confirm your position with a chartered accountant (CA).