Invoice template
Consultant invoice format with GST
A GST tax invoice for consulting and advisory work. Enter your GSTIN and your client's, and the tool picks CGST and SGST or IGST from the two state codes. The line item starts at 18%, the usual rate for consulting.
Billed by
A visual signature image only — not a legal e-signature. For GST e-invoicing, check whether the IRN system applies to your turnover.
Billed to
Enter both GSTINs and this is set from their state codes, or choose it yourself.
| Description | HSN/SAC | Qty | Unit price | GST % | Taxable Value | |
|---|---|---|---|---|---|---|
| ₹70,000.00 |
Taxable Value is each line before GST — GST is worked out per line and added together as CGST + SGST or IGST below, matching the standard tax invoice format.
Preview
Tax Invoice
Invoice date: 2026-10-15
Billed by
—
Billed to
—
Tax payable on reverse charge: No
| Description | HSN | Qty | Rate | GST% | Taxable Value |
|---|---|---|---|---|---|
| Business strategy consulting, 20 hours at ₹3,500 an hour | 998311 | 20 | ₹3,500.00 | 18% | ₹70,000.00 |
Amount in words: Rupees Eighty Two Thousand Six Hundred Only
Notes
Payment due within 15 days. TDS, if applicable, will be deducted by the client on the fee before GST.
What a consultant's tax invoice needs
- Your GSTIN and your client's GSTIN, with names and addresses.
- A running invoice number and the date.
- The SAC code, a description of the work, the fee and the GST rate on each line.
- CGST and SGST for a client in your state, or IGST for a client in another state.
- The place of supply, and whether tax is payable on reverse charge. For most consulting it is not.
- The total payable, and how to pay.
CGST and SGST or IGST
For consulting to a registered business, the place of supply is the client's location, which means the state in the client's GSTIN. If that state is yours, charge CGST and SGST at 9% each. If it is another state, charge 18% IGST. The tool reads the first two digits of each GSTIN and sets this for you.
TDS on a consultant's fee
A business client may deduct TDS at 10% on professional or consultancy fees once its payments to you pass ₹50,000 in the year. From FY 2026-27 this sits under Section 393(1) of the Income-tax Act, 2025. If your invoice shows GST as a separate line, TDS is normally worked out on the fee before GST, not on the GST.
Tax treatment last checked 2026-10. This page is general information, not tax advice. Rules and rates change, so confirm yours against the current notification or with a CA before you file.
Frequently asked questions
What is the SAC code for consulting services?
It depends on the kind of consulting. Management consulting is SAC 998311, for example, and IT consulting sits under a different heading. Look up your service in the HSN/SAC finder and use the code it shows. The GST rate on most consulting is 18%.
Does a consultant have to charge GST?
Only if registered. A consultant must register once turnover from services passes ₹20 lakh a year (₹10 lakh in special category states). Below that, you can send a plain invoice with no GST, or register voluntarily.
Is TDS deducted on the GST part of my invoice?
Generally no. When GST is shown separately on the invoice, the client deducts TDS on the fee alone. If the invoice does not show GST separately, TDS is deducted on the whole amount, so keep the tax as its own line.
Related tools
- TDS on professional fees: See the deduction on your fee.
- GSTIN validator: Check your client's GSTIN before you bill.
- GST calculator: Add or remove GST on any amount.