Invoicing

What should an Indian freelancer's invoice to a foreign client include?

Author:: Editorial team, serviceexportguide.com
Verified by:: Editorial team
Published: 28 October 2026
Last modified: 30 October 2026
Reading time: 7 min read

Short answer

A GST-registered freelancer's export invoice must carry the rule 46 particulars, including GSTIN and a unique serial number.¹ Under an LUT, it carries the rule 46 export endorsement.¹ An unregistered freelancer issues an ordinary invoice without GST wording.¹ For a registered supplier, the invoice is due within 30 days of supply.¹ The invoice date starts the nine-month realisation period.⁵

Item	Applies to	Governed by	Deadline	Penalty	Last verified
Rule 46 invoice particulars and endorsement	GST-registered freelancers¹	CGST Rules, rule 46¹	Not applicable	Not covered on this page	28 October 2026
Invoice timing	GST-registered freelancers¹	CGST Rules, rule 47¹	30 days from the date of supply¹	Not covered on this page	28 October 2026
Plain commercial invoice	Unregistered freelancers up to ₹20 lakh aggregate turnover³	Notification 10/2017-Integrated Tax³	Not applicable	Not applicable	28 October 2026
Realisation and EDF	Every service exporter⁴	FEMA (Export and Import of Goods and Services) Regulations, 2026⁴⁵	EDF within 30 days from the end of the invoice month; realised within nine months⁴⁵	Not covered on this page	28 October 2026

An invoice to a foreign client does three jobs for an Indian freelancer. It tells the client what to pay and how. It records the export for GST, if you are registered. And it is the document your bank matches against the incoming money when it issues a foreign inward remittance advice and tracks realisation.¹⁴

This page gives a field-by-field template that a copywriter, illustrator, developer, tutor or consultant can adapt. The full field-by-field explanation for registered businesses is in the export invoice format guide, and you can build one with the export invoice generator.

What is an international freelance invoice?

An international freelance invoice is the document an Indian freelancer issues to a foreign client, and for a GST-registered freelancer it follows rule 46 of the CGST Rules with the export endorsement.¹

For the client: what to pay, in which currency, by when, and how.
For GST: the export record, if you are registered.¹
For the bank: the document matched against the incoming money.⁴

Who does each international invoice template apply to?

The invoice template depends on whether you are registered under GST: rule 46 says a tax invoice "shall be issued by the registered person" with the listed particulars.¹

Freelancer type	Template	Why	Best for
GST-registered freelancer	Rule 46 export invoice with endorsement	Rule 46 applies to registered persons¹	Freelancers above the limit or registered voluntarily
Unregistered freelancer	Plain commercial invoice, no GST fields	Exempt up to ₹20 lakh aggregate turnover (₹10 lakh in special category States)³	New freelancers below the limit

Many new freelancers are therefore unregistered. Only registered persons file a Letter of Undertaking (LUT), in FORM GST RFD-11 on the GST portal.² See GST registration for freelancers who export.

How do you prepare an invoice for a foreign client?

You prepare an invoice for a foreign client by choosing the right template, then filling in the fields below for your registration status.¹

Choose the template: rule 46 if registered; a plain invoice if not.¹
Your and the client's details: your name as registered, and the client's legal entity name and full address abroad.
Number and date: registered suppliers use a serial number of up to 16 characters, unique for the financial year.¹
Service, amount and currency: name the deliverable and period, and the amount in the agreed currency.
Endorsement: if registered under an LUT, copy the rule 46 wording.¹
Due date and payment details: for a direct bank wire, your account name exactly as the bank holds it, account number, bank name and branch, and SWIFT code. For a collection account or platform, use the details that platform gives you. See bank details for international payments and how freelancers receive international payments.

What does the invoice template look like for a GST-registered freelancer?

A GST-registered freelancer's international invoice uses the rule 46 fields plus the export proviso.¹ Illustrative example for a content writer; all names and numbers are made up:

Field	What to write	Example
Your name and address	Legal or trade name as registered	Meera Iyer Content Services, Chennai
GSTIN	Your GSTIN	33XXXXXXXXXXXZX
Invoice number	Up to 16 characters, unique for the financial year	INV/26-27/031
Invoice date	Date of issue	02-11-2026
Client name and address	Client's legal entity and full address	Brightline Media Pty Ltd, Sydney NSW 2000
Address of delivery	Usually the client's address	Same as above
Country of destination	Client's country	Australia
Place of supply	Outside India, with country	Outside India (Australia)
Description and SAC	Service, period and Services Accounting Code	Blog articles, 8 pieces, October 2026; SAC [your code]
Amount and currency	Value in the agreed currency	A$2,400.00
Exchange rate and rupee value	Rate under your accounting method	[rate] = ₹[amount]
IGST	Nil under LUT	Nil
Endorsement	Rule 46 export wording	See below
Reverse charge	Whether tax is on reverse charge	No
Signature	Signature, or note that it is electronic	Authorised signatory

The table follows the particulars in rule 46 and its export proviso.¹ The endorsement for an LUT export, word for word from rule 46:¹

SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX

See how to file an LUT.

What does the invoice template look like for an unregistered freelancer?

An unregistered freelancer's invoice is a commercial document with no GST fields.¹

Field	Example
Your name, address, email	Rahul Verma, Jaipur, Rajasthan
PAN (optional)	Many freelancers include it for their own records
Invoice number and date	RV-2026-014, 02-11-2026
Client name and address	Client's legal entity name and full address abroad
Description	"Logo and brand guidelines for X, delivered 30 October 2026"
Amount and currency	$1,200.00
Due date	16-11-2026
Payment details	Bank name, account name and number, SWIFT, or the platform link

The example values are illustrative. Do not write "GST: 0%" or an LUT endorsement if you are not registered; those apply only to registered persons.¹²

What deadlines and bank checks apply to an international freelance invoice?

An international freelance invoice starts the nine-month realisation period from 1 October 2026, or twelve months for rupee invoices, and the EDF clock.⁴⁵

Item	Deadline or check	Rule
Invoice issue (registered)	Within 30 days from the date of supply¹	Rule 47¹
EDF	Within 30 days from the end of the invoice month, or for non-software services on or before the payment date⁴	2026 Regulations⁴
Realisation	Nine months from the invoice date; twelve if in rupees⁵	Regulation 5⁵
Bank genuineness check	AD bank satisfies itself before crediting⁴	Regulation 4⁴

The fields that help the bank most are the client's exact legal name, the invoice number, the amount and currency, and a specific service description.⁴ Ask the client to quote the invoice number in the payment reference. If the payer's name differs from the client on the invoice, keep a document linking them. See EDF for service exporters.

What happens if an international freelance invoice is wrong?

If an international freelance invoice is wrong, the bank may not be able to match the payment, and a registered freelancer's invoice may not meet rule 46.¹⁴

Bank cannot match: the AD bank must satisfy itself of the genuineness of a transaction before crediting it.⁴
Missing endorsement: a registered exporter's invoice needs the rule 46 export wording.¹
LUT not in place: rule 96A expects the LUT to be in place before the export.⁶

What is the timeline for an international freelance invoice?

The timeline for an international freelance invoice runs from the date of supply to the invoice (within 30 days for a registered supplier), then to the EDF and realisation deadlines.¹⁴⁵

For example, say a writer finishes October 2026 articles on 31 October and invoices on 2 November 2026: the EDF falls due within 30 days from the end of November, and the invoice must be realised within nine months of 2 November 2026.⁴⁵

What are the common mistakes on international freelance invoices?

The common mistakes on international freelance invoices are vague descriptions, the wrong client name, and GST wording that does not match the freelancer's registration.¹

Vague descriptions: such as "services" or "work done". Name the deliverable and period.
Wrong legal name: for the client, such as a brand name instead of the company.
No due date or currency: the client and the bank both need them.
Wrong GST wording: GST wording on an unregistered invoice, or a missing endorsement on a registered one.¹
Late invoices: for registered suppliers, rule 47 sets 30 days from the date of supply.¹
Reusing or skipping numbers: within a financial year.¹

For clients you bill every month, see recurring international invoices. If your situation has unusual features, such as billing a client's Indian office or an overseas branch of an Indian company, check with a chartered accountant.

How did we verify this?

We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.

Frequently asked questions

Do I need a GSTIN on my invoice to a foreign client?+

A GSTIN is needed on an invoice to a foreign client only if you are registered under GST. Rule 46 of the CGST Rules requires a registered supplier's GSTIN on a tax invoice.¹ An unregistered freelancer has no GSTIN to show and issues a plain commercial invoice without any GST fields or endorsement.

Can I invoice a foreign client in US dollars?+

An Indian freelancer can invoice a foreign client in US dollars, because the CGST Rules do not fix the invoice currency. For a registered supplier, the rupee taxable value is worked out under rule 34(2) using the exchange rate under generally accepted accounting principles.¹ Show the rate and rupee value on the invoice.

What is the LUT wording for a freelance export invoice?+

The LUT wording for a freelance export invoice under rule 46 of the CGST Rules is "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX".¹ Copy it word for word onto each export invoice.

How soon after the work should I send the invoice?+

For a registered supplier, rule 47 of the CGST Rules requires the invoice for a taxable service within 30 days of the date of supply.¹ The invoice date also starts the nine-month realisation period under FEMA, or twelve months for rupee invoices, so a late invoice does not buy extra time.⁵

Should I write the purpose code on the invoice?+

The purpose code is not one of the invoice particulars listed in rule 46 of the CGST Rules.¹ What matters is that the purpose code you give the bank when the payment arrives matches the service described on the invoice, so the bank can match the remittance to the export.

Should I add my LUT number to the invoice?+

Many freelancers add their LUT acknowledgement number and financial year below the export endorsement. Rule 46 does not require the LUT number, but it shows the LUT was in place before the export, as rule 96A expects.¹⁶ It also helps answer later questions from the GST department.

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.

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