NOGST FIELD GUIDE · 6 min read
Can You Issue an Invoice Without a GST Number in India?
The short answer is yes. A freelancer or small business that is not registered under GST can still bill a client and receive payment. The important distinction is that the document is an ordinary commercial invoice—not a GST tax invoice—and it must not collect GST.
What should a non-GST invoice include?
Use your business or professional name, address and contact details; a unique invoice number; invoice and due dates; the client’s details; a clear description, quantity and price for each item; the total; and payment instructions. Adding your PAN and the statement “GST not charged by supplier” makes the treatment clear to the client’s accounts team.
What should you avoid?
Do not add CGST, SGST or IGST, do not claim input-tax credit is available, and do not present the document as a GST tax invoice. Section 32 of the CGST Act prohibits an unregistered person from collecting an amount as GST.
When does this change?
For most service suppliers, the general registration threshold is ₹20 lakh of aggregate turnover in a financial year, with a ₹10 lakh threshold in specified states. Compulsory-registration rules and the nature of your supplies can change the answer, so review your position before you reach the limit.