Next dueIncome Tax
30 SEPTax Audit Report · Form 3CA/3CB · AY 2026-27in 5 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026in 12 days 31 OCTITR filing · Audit cases · AY 2026-27in 36 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 81 days 31 DECBelated / revised ITR · AY 2026-27in 97 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 16 days 15 OCTPF & ESI · Contributions · Sep 2026in 20 days 20 OCTGSTR-3B · Summary return · Sep 2026in 25 days
All due dates
Start a business · Freelancers & Consultants

Registrations to start freelancing or consulting

A freelancer needs no licence to start, but the income tax return, GST above the threshold and advance tax are not optional.

Your checklist

What each registration is, who issues it and when it applies to a freelance practice. Rules vary by state and by size — treat this as the map, and ask us about your exact case.

Mandatory · Needed by every business of this kind.

ITR filingCBDT

Mandatory · CBDT

The annual income tax return — for a business or profession it is also the record banks and visa offices ask for.

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If it applies · Needed once you cross a threshold or do a particular activity.

GST registrationCBIC · GSTN

Above ₹20 lakh · CBIC

Required once aggregate turnover crosses the threshold — ₹40 lakh for goods and ₹20 lakh for services in most states — and in some cases from the first sale, such as most inter-state supplies of goods.

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LUTCBIC

For foreign clients without IGST

A Letter of Undertaking (Form GST RFD-11) lets exporters of goods and services, and suppliers to SEZs, supply without paying IGST. It is filed for each financial year.

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Advance taxCBDT

If tax due is ₹10,000 or more · CBDT

Tax paid in instalments during the year when the tax due is ₹10,000 or more; missing an instalment costs interest.

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Professional taxState government

In states that levy it

A state tax on professions, trades and employment, levied in states such as Maharashtra, Karnataka and West Bengal. Employers register and deduct it from salaries.

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Recommended · Not compulsory, but worth doing early.

Udyam (MSME)Ministry of MSME

Recommended · benefits

A free, Aadhaar-based registration that classifies you as a micro, small or medium enterprise — used for priority-sector credit, protection against delayed payments and preferences in government tenders.

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The order to do them in

Some registrations need another one first — this is the sequence that avoids rework.

  1. Keep a separate bank account and records of every invoice and expense.
  2. Pay advance tax in instalments — June, September, December and March.
  3. Register for GST as receipts near ₹20 lakh; file an LUT for foreign clients.
  4. File the return; consider presumptive taxation if you qualify.

Go further

After the registrations come the returns and filings that keep you compliant.

Running it, not just starting it

GST returns, bookkeeping, TDS and annual filings — everything a business like yours has to keep doing, in one place.

See the compliance pack →

Common questions

What people starting a freelance practice ask us most.

Do freelancers need GST?

Once receipts — including those from foreign clients — cross ₹20 lakh. Services to clients abroad can then be zero-rated under an LUT.

Can freelancers use presumptive taxation?

Specified professionals can declare 50% of gross receipts as income, for receipts up to ₹50 lakh (₹75 lakh if cash receipts are 5% or less).

Is advance tax compulsory for freelancers?

Yes, if the tax due for the year is ₹10,000 or more. Presumptive-scheme professionals can pay it all by 15 March.

Other industries

Every sector, with its own checklist.

Starting a freelance practice?

Tell us what you are building. We map every registration.

A CA or CS confirms which of these apply to you, in your state, and handles the ones we cover.

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