GST obligations when your clients are overseas.
Freelancer Tax
Income Tax Compliance for Freelancers and Independent Consultants in India
Freelancers billing domestic or foreign clients have specific ITR obligations — presumptive taxation under Section 44ADA, advance tax payments, TDS reconciliation and foreign income reporting. CA-supervised annual tax compliance so you never miss a deadline or overpay.
What's Included
Section 44ADA eligibility check — professional services, receipts up to Rs75 lakh
ITR-4 (Sugam) filing under presumptive scheme or ITR-3 if books maintained
Advance tax computation and four-instalment calendar (June / Sep / Dec / Mar)
TDS credit reconciliation — Form 26AS, AIS and TIS
Foreign income reporting — Schedule FSI, Schedule TR, DTAA relief
GST annual return — GSTR-9 (where applicable)
Deductions — Sections 80C, 80D, home office, professional development
Our Process
STEP 1
Income & TDS Recon
Form 26AS, AIS and bank statements reconciled.
Apr–May
STEP 2
Advance Tax
Quarterly review and payment.
Quarterly
STEP 3
ITR Filing
ITR-3 or ITR-4 filed with foreign income disclosure.
31 July / 31 October
STEP 4
GST Annual
GSTR-9 filed where applicable.
By 31 December
STEP 5
Notice Response
S.143(1)/(2) and other notices handled.
As needed
Documents Required
- PAN and Aadhaar
- Form 26AS, AIS and TIS
- All bank statements (including foreign payment platforms)
- Invoices issued during the FY
- LUT acknowledgement and FIRC / FIRA copies
- Investment proofs (80C, 80D, etc.)
- GST returns (GSTR-1, 3B) for the year
Key Statutory References
| Item | Reference |
|---|---|
| Presumptive Taxation | Section 44ADA, Income Tax Act — 50% of gross receipts (up to Rs75L) |
| Advance Tax | Sections 207–209, Income Tax Act |
| TDS on Professional Fees | Section 194J, Income Tax Act — 10% |
| Foreign Income | Schedule FSI / TR, Income Tax Rules 1962 |
| DTAA Relief | Section 90, Income Tax Act |
| Interest on Shortfall | Sections 234B / 234C, Income Tax Act |
Frequently Asked Questions
Related Services
Guides & Resources
When and how freelancers should register for GST.
If you hire contractors or employees in your freelance business.
Stay compliant — and keep more of what you earn
Book a free 15-minute advisory call with Regi Tom Antony.