In short
A consultant's invoice shows your name or firm, PAN and GSTIN (if registered), the client's name, address and GSTIN, an invoice number and date, the engagement or period billed, the fee basis (retainer, hours × rate or milestone), the SAC code (usually under 9983 for professional and business services), GST at 18% if you're registered, the total and how to pay. Business clients usually deduct 10% TDS on professional fees, so show your PAN.
Fields to include
- Your name or firm, address, PAN and GSTIN (if registered)
- Client's name, address and GSTIN
- Invoice number, date and due date
- Engagement name and the period or milestone billed
- Fee basis: monthly retainer, hours × rate, or fixed milestone fee
- SAC code (for example, under 9983) and GST at 18% if registered
- Reimbursable expenses listed separately, with bills attached
- Total, advance received, balance due and bank or UPI details
When to use it
- Management, tax, HR, marketing and technical consultants
- Monthly retainers and project milestones
- Advisers billing companies that deduct TDS
How to make one online
Open the free invoice maker
Tap "Make this invoice free". It opens in your browser; no signup.
Fill in the fields
Type your details, your customer's and the items. Totals and the CGST, SGST or IGST split are worked out for you.
Download or send
Download the PDF to print or share. Sign up free to save it and send it on WhatsApp or email.
Frequently asked questions
What GST rate applies to consulting services?
Most consulting and professional services are taxed at 18% once you're registered under GST. Registration is needed above ₹20 lakh turnover a year for services (₹10 lakh in some special category states).
Will my client deduct TDS from my consulting invoice?
Usually yes. Business clients deduct TDS on professional fees, normally 10%, above the yearly threshold. Bill the full amount; you claim the TDS when you file your return.
Should expenses go on the same invoice?
You can add them as separate lines. If you pay them as your client's agent and pass them on at cost with the bills, they may be kept out of your taxable value; ask your CA.
More questions? See the Receipt Book FAQ.
Sources
This page explains the rules in general terms as of November 2026. It is not tax or legal advice; check your case with your CA.
Formats for other industries
- IT services invoice format For software, web and IT services: milestones, hours, SAC 9983, 18% GST, export without IGST. Free, no signup
- Contractor invoice format For civil, electrical and works contractors: running bills, retention, works contract GST. Free, no signup
- Interior design invoice format For interior designers: design fees, stages, materials and execution billed separately. Free, no signup
- Photographer invoice format For photographers and videographers: shoot fees, edits, albums and travel on one bill. Free, no signup
- Tuition fee receipt format Fee receipt for tuition and coaching: student, course, month and payment mode. Free, no signup
- Repair service invoice format For repair and maintenance: labour and spare parts as separate lines with their GST. Free, no signup
- Commercial rent invoice format Monthly rent invoice for shops and offices: GST at 18%, reverse charge when unregistered. Free, no signup
- Transport invoice format For transporters and GTAs: consignment note, route, freight and the GST option. Free, no signup
- Medical store bill format Pharmacy bill: batch, expiry, HSN 3004, MRP and 5% GST on most medicines. Free, no signup