How to Create an Invoice Without GST in India (Free Guide)

You are not GST-registered. You still need to invoice professionally.

A lot of freelancers and small business owners in India assume that because they are not registered for GST, they cannot send a proper invoice. Or they are not sure what to put on one. Or they worry that sending an invoice without GST somehow looks unprofessional or informal.

None of that is true.

If your annual turnover is below the GST threshold, you are not required to charge GST. You are not required to register. And you are absolutely required to issue proper invoices for the work you do - both for your own records and for the client's.

A non-GST invoice is a real, legally valid document. It just does not include tax lines. Everything else works the same way.

This guide covers exactly what goes on a non-GST invoice, what you should and should not include, and how to create one in under two minutes.

Who does not need to charge GST?

You are not required to register for GST or charge it on invoices if:

Your annual turnover is below Rs. 20 lakhs. This is the standard threshold for most states in India for service providers. Below this, GST registration is not mandatory.

Your annual turnover is below Rs. 10 lakhs if you are based in certain North-Eastern and special category states (Manipur, Mizoram, Nagaland, Tripura, Meghalaya, Arunachal Pradesh, Puducherry, Sikkim, Uttarakhand, and Himachal Pradesh).

Your annual turnover is below Rs. 40 lakhs if you are a supplier of goods only (not services) in most states.

If you fall below these thresholds, you do not charge GST, you do not file GST returns, and you do not include GST fields on your invoices.

Important: these thresholds apply to your total annual turnover from all sources combined. If you have multiple clients or income streams, add them all together. Once you cross the threshold, registration becomes mandatory.

What goes on a non-GST invoice?

A non-GST invoice contains all the same fields as a standard invoice, just without the tax section. Here is everything it should include:

Your details:

• Your full name or business name
• Your complete address
• Your phone number and email address
• Your PAN number (optional but useful, especially for clients who need it for TDS deduction)

Client details:

• Client name or company name
• Client address
• Client contact details

Invoice information:

• A unique, sequential invoice number (INV/2026-27/001)
• Invoice date
• Due date

Work details:

• Clear description of services provided
• Quantity or hours (if applicable)
• Rate per unit
• Line item totals

Totals:

• Subtotal
• Any discounts
• Total amount due
• Total amount in words (strongly recommended)

Payment details:

• Bank account number
• IFSC code
• UPI ID

A note about GST:

• Optional but helpful: a brief line noting that GST is not applicable because you are not registered

That last point is worth including. When a client's accounts team receives your invoice, they may notice the absence of GST and wonder if it was accidentally left off. A clear note removes any confusion and prevents unnecessary back-and-forth.

What to write on a non-GST invoice

Add a note field at the bottom of your invoice with one of these lines:

• "GST not applicable. Not registered under GST (turnover below threshold)."
• "GST is not charged on this invoice as the supplier is not registered under GST."
• "This is not a tax invoice under GST. GST registration not required."

This is clear, professional, and tells the client everything they need to know. Their accounts team will process it without question.

How to create a non-GST invoice online free

The Invoice Generator on EasyQuickTool works for both GST and non-GST invoices.

1. Open the tool in your browser - no account, no download
2. Enter your details - name, address, contact info
3. Enter your client's details - name, address, contact info
4. Set your invoice number and dates - sequential number, invoice date, due date
5. Add your line items - describe the work, add quantity and rate
6. Skip the tax field - leave the GST rate at zero or leave it blank
7. Add a note - mention that GST is not applicable
8. Add your payment details - bank account, IFSC, UPI ID
9. Download the PDF - ready to send

The whole process takes under two minutes. Your invoice is professional, clear, and correct.

Should you include your PAN number on a non-GST invoice?

This depends on your situation and your client.

For most everyday invoices: PAN is optional. You do not need to include it on every invoice.

When a client deducts TDS: If your client deducts Tax Deducted at Source (TDS) from your payment, they need your PAN to file their TDS return and issue you a TDS certificate (Form 16A). In this case, providing your PAN on the invoice (or separately to the client) is necessary.

For high-value transactions: Some clients request PAN for their own records on large invoices. Including it proactively saves a follow-up conversation.

If you are unsure, ask your client if they will be deducting TDS. If yes, include your PAN. If no, you can choose whether to include it or not.

What is TDS and how does it affect non-GST invoices?

TDS (Tax Deducted at Source) is separate from GST. It is an income tax mechanism where the client deducts a percentage of your payment and deposits it directly with the government on your behalf.

For freelancers and service providers, TDS under Section 194J applies at 10% for professional services when the annual payment to you exceeds Rs. 30,000.

Here is how it works in practice:

You raise an invoice for Rs. 50,000. Your client deducts TDS at 10% = Rs. 5,000. You receive Rs. 45,000 in your account. The Rs. 5,000 is deposited with the Income Tax department in your name. You claim credit for the Rs. 5,000 TDS when filing your income tax return.

TDS applies regardless of whether you are GST-registered or not. It is an income tax matter, not a GST matter.

When raising an invoice where TDS will be deducted, it is good practice to mention the expected TDS amount in the notes section of your invoice. Example: "TDS at 10% under Section 194J may be deducted. Net amount payable after TDS: Rs. 45,000."

This makes it clear to the client what amount they should transfer to you and removes any confusion about the difference between the invoice total and the actual transfer amount.

Can a non-GST invoice be used for income tax purposes?

Yes, completely. Non-GST invoices are valid documents for income tax purposes. When you file your income tax return, you declare your income based on the payments you received. Your invoices are the supporting records for that income.

Keep a copy of every invoice you issue, organised by financial year. A simple folder on your computer named "Invoices 2026-27" with each invoice saved as a PDF is all you need.

When an Income Tax notice arrives (which can happen to anyone during scrutiny assessments), clean invoice records are what resolve it quickly.

What if a client insists on a GST invoice?

This happens occasionally, especially with large corporate clients whose accounts teams have a standard process for GST invoices.

If you are below the threshold and not registered, you cannot issue a GST invoice. You do not have a GSTIN. If you were to put false GST details on an invoice, that would be fraudulent.

What you can do:

Explain your status clearly. "I am not registered under GST as my turnover is below the threshold. I can provide a valid invoice without GST, and you are not required to pay GST on this transaction."

Offer a formal letter if needed. Some clients ask for a written declaration that you are not GST-registered. You can provide a simple letter on your letterhead stating your name, the nature of services, and that you are not registered under GST.

Consider voluntary registration. If you are close to the threshold, or if multiple clients are requiring GST invoices, voluntary GST registration may be worth considering. It allows you to issue GST invoices and potentially claim Input Tax Credit on your business expenses.

Most professional clients understand and accept non-GST invoices from service providers below the threshold. It is a normal and legal situation.

Non-GST invoice vs bill of supply

If you are GST-registered but providing exempt supplies (services or goods that are exempt from GST), you issue a Bill of Supply instead of a Tax Invoice.

A Bill of Supply looks similar to a non-GST invoice but includes your GSTIN and a note that the supply is exempt from GST.

This is different from being unregistered. If you are not registered at all, you issue a regular invoice without any GST reference. If you are registered but the specific supply is exempt, you issue a Bill of Supply.

For most freelancers below the threshold, this distinction does not apply. You are simply not registered and you issue a plain invoice.

A non-GST invoice is not a lesser document

Some freelancers feel that sending an invoice without GST somehow signals that they are small or informal. This is not how professional clients see it.

A well-formatted, clearly detailed non-GST invoice with a proper invoice number, due date, itemised work description, and payment details is a professional document. The absence of GST simply reflects your registration status, which is a legal threshold, not a measure of professionalism.

Many successful freelancers operate below the GST threshold by design, particularly those who work part-time, are just starting out, or deliberately manage their workload to stay within comfortable limits.

Invoice professionally, keep clean records, and your clients will have no issue working with you.

Create your non-GST invoice now, free