Assistance on GST Registration for freelancer

Supplies outside India have been ac￾corded the status of inter-State supplies under the IGST Act.
Under the GST Law, any supplier making inter-State supplies has to compulsorily get registered under GST. Thus anyone making a export supply has to necessarily obtain GST registration irrespective of turnover.

Even if you do Rs. 10000 export of services, you are required to obtain GSTIN.

You can rent a seat at a nearby coworking space may be at 5000 p.m and take the address of a coworking space for gst. Alternatively, you can put in a residential address document as your parents would give you a NOC.

It's ok working from a place which is not registered under GST in your case.

You will have to look for an address which you can show in your GST registration

To add to CA Doshi's reply. For services there is an exemption that you can provide interstate supplies without registration if your turnover is below the threshold limit.

Thanks for the responses!

I am little confused as you both have different thoughts on exemption.

Can you please also confirm if I rent a coworking space and then surrender it after I obtain GST registration, will that be a problem.

Thanks!

There can be a physical verification at the beginning.

Even after physical verification the officer can visit anytime after intimation. So I will not suggest to surrender the place you decide for gst registration.

Whether you need GST registration as a freelancer depends on a few factors.

For domestic services only (clients in India):
- If your total annual turnover from services is BELOW Rs 20 lakh, registration is NOT mandatory
- Once you cross Rs 20 lakh, apply for registration within 30 days
- Interstate domestic services: if you provide services from one state to a registered person in another state, you may need registration regardless of turnover (check if any exemption notification applies to your category)

For export of services (clients outside India):
- Export of services is a ZERO-RATED supply under GST
- You can provide export services WITHOUT GST registration as long as your total turnover (domestic + export combined) stays under Rs 20 lakh
- If you want to claim a refund of input taxes on services you purchase, you do need registration
- Exports settled in foreign currency via banking channels and meeting the Place of Supply rules count as exports

If you cross Rs 20 lakh total or do any domestic B2B supply where your client asks for a GSTIN to claim ITC, registration becomes necessary.

For the step-by-step registration process and document checklist, see this [GST registration guide for 2026](https://taxgarden.in/blog/gst-registration-process-india-2026).