How to make an invoice without GST

Many freelancers and consultants are not registered under GST — usually because their annual turnover is below the registration threshold. You can and should still issue proper invoices.

Do I need GST registration?

For service providers, GST registration is generally required once your aggregate turnover crosses ₹20 lakh in a financial year (₹10 lakh in a few special category states). Some situations require registration regardless of turnover, so check with a chartered accountant if you are unsure.

What to include on a non-GST invoice

• Your name (or business name), address, email and phone
• Your PAN — clients need it to deduct and report TDS
• A unique invoice number and the invoice date
• Your client's name and address
• Description of work, quantity or hours, rate and total
• Payment terms, due date, and your bank / UPI details

What not to include

• Don't call it a “Tax Invoice” and don't add CGST, SGST or IGST — only registered persons can collect GST.
• Don't show a GSTIN you don't have.

What about TDS?

Business clients often deduct TDS from professional fees (commonly under section 194J). Your invoice shows the full fee; your client pays the fee minus TDS and gives you a TDS certificate. In Cruzeviz, record the amount received and the TDS separately — the invoice closes correctly and your TDS total for the year is tracked.

This guide is general information, not tax advice. Thresholds and rules change — confirm your situation with a chartered accountant.