Invoice template
Advocate and law firm invoice format
Legal services to a business are under reverse charge: the client pays the GST, so your invoice shows the tax but leaves it out of the amount due. The reverse charge box is already ticked below. Untick it for a client who is not a business.
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 | |
|---|---|---|---|---|---|---|
| ₹50,000.00 |
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: Yes
| Description | HSN | Qty | Rate | GST% | Taxable Value |
|---|---|---|---|---|---|
| Legal advisory and drafting: review of commercial agreement | 998212 | 1 | ₹50,000.00 | 18% | ₹50,000.00 |
GST of ₹9,000.00 is payable by the recipient under reverse charge and is not included in the total.
Amount in words: Rupees Fifty Thousand Only
Notes
GST on legal services to a business entity is payable by the recipient under reverse charge (Notification 13/2017-Central Tax (Rate)). No GST is charged on this invoice.
Why a lawyer's invoice can show GST but not charge it
Legal services by an individual advocate, a senior advocate or a firm of advocates to a business entity are under reverse charge (Notification 13/2017-Central Tax (Rate)). The client, not you, pays the 18% GST to the government. Your invoice gives the fee and the place of supply and says tax is payable on reverse charge.
In the template, the GST line is shown for the client's records but is left out of the total. The amount due is the fee alone.
When reverse charge does not apply
- Services to a client who is not a business entity, such as an individual, are outside reverse charge. Whether they carry GST or are exempt depends on your status and turnover, so check before you invoice.
- A business client whose turnover is below the registration limit is also treated differently. Confirm the position with a CA.
- Reverse charge for legal services has been challenged in court. Check the current position with a GST practitioner before you rely on it for a large engagement.
What else goes on the invoice
- Your name, the client's name, address and GSTIN, an invoice number and the date.
- A description of the work: advisory, drafting or representation, and the matter.
- The SAC code, the fee, and the line "tax payable on reverse charge: yes".
- Bank details for payment. Out-of-pocket court fees are usually billed separately, at cost.
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
Does an advocate charge GST on fees to a company?
No. Legal services to a business entity are under reverse charge, so the company pays the GST itself and the advocate's invoice carries no GST in the amount due. For a client who is not a business, reverse charge does not apply, and whether GST is charged depends on the advocate's status.
Does an advocate need a GST registration?
An advocate whose supplies are all under reverse charge is generally not required to register for those supplies. An advocate who also serves non-business clients may cross the limit on those. This depends on your mix of clients, so check with a CA.
Will my client deduct TDS from my legal fees?
A business client may deduct TDS at 10% on professional fees once payments to you pass ₹50,000 in the year. From FY 2026-27 the rule is Section 393(1) of the Income-tax Act, 2025. The deducted amount shows as credit in your Form 26AS and AIS.
Related tools
- TDS on professional fees: See what a client should deduct.
- GSTIN validator: Check the client's GSTIN.
- HSN / SAC finder: Confirm the SAC code for your work.