I'm a student freelancing for a US startup: what do I need to do?
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Short answer
A student in India who bills a US startup is an exporter of services like any other freelancer: GST registration is not needed until aggregate turnover crosses ₹20 lakh, but the payment must come through an authorised bank or provider and be realised within nine months of the invoice date.1345 The fees are taxable in India as professional or business income, and the US client generally should not withhold US tax if you give it Form W-8BEN.67
Being a student does not change how the rules treat you. If you are in India and a startup in the US pays you for design, code, research or writing, you are supplying a service from India to a client abroad. The same GST, Reserve Bank of India (RBI) and income tax rules apply as for a full-time freelancer, only usually at smaller amounts.
Do I need to charge GST or register?
Not at first. Notification No. 10/2017-Integrated Tax exempts suppliers of inter-State taxable services from registration until aggregate turnover exceeds ₹20 lakh in a financial year (₹10 lakh in special category States).1 Exports count in aggregate turnover under section 2(6) of the CGST Act, so add up all your client receipts.2 An unregistered person charges no GST on any invoice. Once you register, file a Letter of Undertaking each year to keep invoicing without GST; see GST registration for freelancers who export.
How must the US startup pay me?
The payment must come through an authorised bank or authorised person, in rupees or a foreign currency.3 That can be a bank wire or an RBI-regulated payment provider; compare options on the compare hub. Keep the Foreign Inward Remittance Advice (FIRA) your bank or provider issues for each receipt.
From 1 October 2026, every service exporter gives an Export Declaration Form (EDF) to its bank within 30 days from the end of the month of the invoice, or for non-software services on or before the date payment arrives.4 The money must be realised within nine months of the invoice date.5 See EDF for service exporters.
What does the US client need from me?
A US payer asks foreign individuals for Form W-8BEN. You give it to the client, not the IRS, and without it the client may have to withhold at 30%.7 See Form W-8BEN for Indian freelancers.
How is the income taxed in India?
A resident is taxed on income from all sources, including foreign clients, under section 5 of the Income-tax Act, 2025.6 For tax year 2026-27 the new regime taxes income up to ₹4 lakh at nil, and the section 156 rebate covers tax on income up to ₹12 lakh.6 Record each receipt in rupees and keep invoices.
If you are on a visa abroad, or your scholarship or college restricts paid work, the answer may depend on those terms; a chartered accountant can confirm your position. The first international client payment checklist lists the practical steps.
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
- [1]Notification No. 10/2017-Integrated Tax (exemption from registration for inter-State suppliers of taxable services), GSTZen reproduction
- [2]CBIC: CGST Act, 2017 (as amended up to 31 August 2021), section 2(6) (aggregate turnover)
- [3]RBI: Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2023, Notification No. FEMA 14(R)/2023-RB, as amended (regulation 3)
- [4]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026 (regulations 3 and 5)
- [5]RBI: Notification No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026 (amendment to regulation 5)
- [6]Income-tax Act, 2025 as amended by Finance Act, 2026: sections 5, 156 and 202 (Income Tax Department)
- [7]IRS: Instructions for Form W-8BEN (Rev. October 2021) (checked 28 October 2026)
Frequently asked questions
Do I need GST registration as a student freelancer?+
Not until your aggregate turnover in a financial year exceeds ₹20 lakh (₹10 lakh in special category States). Export receipts count towards that figure.12
Can I be paid into my student savings account?+
The 2026 Regulations do not name an account type, but the receipt must come through an authorised bank or authorised person.34 Ask your bank whether your account can receive export proceeds.
Will I pay income tax on a few thousand dollars?+
Possibly not. Under the new regime for tax year 2026-27, income up to ₹4 lakh is taxed at nil and a rebate under section 156 applies up to ₹12 lakh of income, but the fees still count as your income.6
Do I fill in Form W-9 or W-8BEN?+
A non-US individual gives Form W-8BEN to the payer, not to the IRS. Without it, the payer may have to withhold at 30%.7
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
What should you do before and after your first payment from a foreign client?
A step-by-step checklist for getting paid by your first foreign client from India: GST and LUT, the invoice, bank details, purpose code, FIRA, EDF and realisation.
GSTDo freelancers with foreign clients need GST registration?
An individual freelancer billing foreign clients must register for GST only above ₹20 lakh aggregate turnover. How to count it, and when registering early makes sense.
TaxHow should an Indian freelancer fill Form W-8BEN for a US client?
What Form W-8BEN and W-8BEN-E are, why US clients and platforms ask for them, which India-US treaty articles apply, key lines, and validity.
RBI and FEMAWhat is the EDF and how do service exporters file it from October 2026?
From 1 October 2026 every Indian service exporter files an Export Declaration Form (EDF). Who files, the 30-day deadline, where it goes and examples by profession.
TaxHow is foreign income taxed for a freelancer living in India?
How India taxes a resident freelancer's fees from foreign clients under the Income-tax Act, 2025: residence, worldwide income, foreign tax credit, filing duties.