QuestionsCategory: GST ReturnI am a freelancer working on upwork and have doubt on the compliance for export of services done via upwork? How does it work?
Sakshi Jha asked 4 years ago
2 Answers
Team FileMyGSTR Staff answered 4 years ago

Hi Sakshi,
Thanks for putting up your query here.

  • Exports of Services from India is considered as a inter-state supply under GST law and thus GST registration is mandatory as soon as your turnover in Indian currency exceeds INR 20 lacs.
  • All exports are zero rated under GST, this means that GST is applicable at the rate of zero (0) percent and all compliance needs to be done as per the law including Registration & Return Filing. The purpose of making it zero rated is to promote exports as it brings foreign currency in Indian Economy.
  • Once you get yourself registered under GST and file return for work done on Upwork, though there would be no GST liability but freelancers can claim refund of GST paid on input services such as wifi bills, rent, hostings and other office supplies.
  • The compliance for freelancers include monthly filing of GSTR-3B, Quarterly filing of GSTR-1 and annual GSTR-9.
  • Freelancers and service providers can apply for “Letter of Undertaking”, this will enable them to file their GST returns without payment of tax. In case a freelancer does not have a LUT, they shall be required to first pay 18% on their export invoices and then claim a refund of it, which may take anywhere between 3–6 months to receive in bank.
  • Freelancers must also collect Foreign Inward Remittance Certificate from their bank and document it as proof of export. In case you are receiving your payment via PayPal or Payoneer, they have special facility to provide FIRC via an online request.

Have more queries on GST compliance or need assistance in your compliance, feel free to send an email at [email protected] and we will be very happy to help.

Shashank Agarwal answered 3 years ago

Hi Sakshi,
One of my friends at OneDigit are working on solving banking designed for freelancers and self-employed.
They have automated GST filing, Input tax credit, FIRC, invoicing etc by integrating with major banks at much lower prices.
They are opening for an early invite. If you think that would be useful for your business, please join their early invite at

Would help them to get early feedback. Thanks