Freelance Software Developer Ke Liye GST & Tax Summary
GST Applicable?
✅ Yes — 18% domestic / 0% export
Domestic clients: 18% GST. Foreign clients: zero-rated with LUT.
Income Tax
44ADA: 50% presumptive. ITR-4 for freelancers.
Mandatory Compliance
✅ GST monthly
✅ LUT for exports
✅ Income Tax ITR
✅ Form 15CA-CB for foreign remittance
GST Guide for Freelance Software Developer
📋 GST Rate: 18% domestic / 0% export | Threshold: ₹20L (services)
GST registration mandatory ho jaata hai jab Freelance Software Developer ka annual turnover ₹20 lakh cross kare. Domestic clients: 18% GST. Foreign clients: zero-rated with LUT.
- Monthly GSTR-3B filing (20th of following month)
- GSTR-1 outward supply details (11th of month)
- Annual GSTR-9 (December 31)
Income Tax for Freelance Software Developer
44ADA: 50% presumptive. ITR-4 for freelancers.
💡 Section 44ADA Benefit: Freelance Software Developer Section 44ADA ke under eligible professional hai. Matlab: gross receipts ka sirf 50% taxable income mana jaata hai — remaining 50% automatically deemed expenses.
CA Services for Freelance Software Developer
Other Professions Guide
👨⚕️ Doctors & Medical Professionals
🦷 Dentist
📊 Chartered Accountant (CA)
⚖️ Lawyer / Advocate
🏛️ Architect
⚙️ Engineering Consultant
📚 CA/CS/CMA Student Articleship
🛋️ Interior Designer
📷 Professional Photographer
🎨 Graphic Designer
💹 Financial Advisor / CFP
📖 Private Tutor / Teacher
🧘 Yoga Instructor
🥗 Dietitian / Nutritionist
🏃 Physiotherapist
🎥 Event Videographer
📱 Content Creator / YouTuber
🛡️ Insurance Agent (LIC/Private)
🏠 Real Estate Agent (Individual)
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