Freelancer GST & Net Income Calculator
You billed ₹1,00,000. How much actually reaches your bank? See GST, TDS and net cash, instantly.
Invoice details
Most services: 18%. Some categories (training/education): 0% / 5%.
Default 10% (Section 194J — professional fees). 2% for Section 194C contractors. 0% if client is an individual.
Result
TDS deducted by your client can be claimed as a refund or set off against your final income tax liability when you file ITR.
GST + TDS basics for Indian freelancers
- GST registration: mandatory above ₹20 L turnover (₹10 L in special-category states) or for any inter-state services.
- GST rate for services: 18% is the default for most professional / IT / consulting work.
- TDS deducted by clients: companies typically deduct 10% under Section 194J for professional fees. You claim it back on ITR.
- Section 44ADA (presumptive): if gross receipts < ₹75 L, you can declare 50% as profit, no books required.
- Quarterly advance tax: if your tax liability exceeds ₹10,000 in a year, pay advance tax in 4 instalments to avoid interest.
Frequently asked questions
Do freelancers need GST registration in India?
Mandatory if your annual turnover exceeds ₹20 lakh (₹10 lakh in special-category states) or if you do any inter-state services. Below that, GST registration is voluntary but recommended if your clients want input credit on your invoices.
What GST rate applies to freelance services?
Most professional services (consulting, IT, design, content) attract 18% GST. Some categories (training, education) may be different. Always cross-check with a CA for your specific service code.
How does TDS work on freelance income?
Indian companies typically deduct 10% TDS (under Section 194J for professional fees) before paying you. You can claim this back as a refund or set it off against your final income tax. The calculator above shows TDS-deducted net.
What is presumptive taxation under Section 44ADA?
Eligible professionals (gross receipts < ₹75 lakh) can declare 50% of receipts as taxable income, no books required. The remaining 50% is presumed as expenses. This is a major simplification for solo freelancers.
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Money Track lets freelancers log income, separate GST collected, and see monthly net cash in one calm view.
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