GST invoice template for app developers
App projects are long, with releases, store reviews and bugs that appear the week after launch. Clients paying for months of development want an invoice that shows progress through sprints and releases, not just a single big number. Developers want the maintenance period after launch to be billed properly rather than quietly absorbed.
This template is set up for sprint-based billing, a launch milestone and a post-launch maintenance line. App development is billed under SAC 998314 (IT design and development services) at 18%. App store developer fees and cloud costs are handled as separate lines so they never get lost inside the project fee.
Example app developer invoice
Appcraft Labs bills FreshCart Retail Pvt Ltd for ₹2,17,000.00 before tax. The seller is in Tamil Nadu and the client is in Karnataka, so the whole ₹39,060.00 of GST is charged as IGST. The invoice total is ₹2,56,060.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Android + iOS app (Flutter) – sprints 5 and 6, ordering and payments | 998314 | 2 | 95,000.00 | 1,90,000.00 | 18% | 2,24,200.00 |
| 2 | App Store / Play Store release and review handling | 998314 | 1 | 15,000.00 | 15,000.00 | 18% | 17,700.00 |
| 3 | Cloud hosting setup and CI pipeline | 998315 | 1 | 12,000.00 | 12,000.00 | 18% | 14,160.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 2,17,000.00 | 39,060.00 |
Notes: 30-day post-launch bug-fix window included. Maintenance retainer to follow at ₹25,000 per month.
Terms: Payment due within 15 days of invoice date.
SAC codes app developers commonly use
| Code | What it covers |
|---|---|
| 998314 | IT design and development services (Android, iOS, cross-platform apps) |
| 998313 | IT consulting and support (maintenance and retainers) |
| 998315 | Hosting and IT infrastructure, when you resell backend infrastructure |
These are commonly used headings, not legal advice. Confirm the best fit with your accountant, and read our HSN vs SAC guide for how to choose.
What to get right on a app developer invoice
- Tie billing to releases. Invoice on build milestones, such as the internal alpha, beta and store release. Each is a clear, demonstrable event that the client can verify.
- List store and cloud costs separately. Apple and Google developer accounts, push services and cloud hosting should be on their own lines. If the client owns the accounts, make sure the contract says so.
- Price the warranty window. A 30-day bug-fix period after launch is common. Say it is included, and bill maintenance after that as a monthly line.
- Name the platforms. "Android + iOS (Flutter)" in the description tells everyone what was delivered, and later helps you scope upgrades and new OS support.
How app developers usually bill
Typical arrangements are fixed-price with milestone payments (30/40/30), time-and-materials by the sprint, or monthly dedicated-developer retainers for long engagements. Maintenance is usually 10–20% of the build cost per year.
The place of supply decides the tax type: Tamil Nadu to Karnataka is an inter-state supply (IGST). See CGST vs SGST vs IGST for the full rules, or see how invoicing works in Tamil Nadu.
App Developer invoice FAQs
What SAC code applies to mobile app development?
Custom mobile app development falls under SAC 998314 at 18% GST. Maintenance and support are usually 998313.
Do I pay GST on app store revenue?
That depends on the arrangement. If you earn from your own apps through app stores, the platforms handle GST on their side for Indian users, while you handle your own obligations. For client work, the client's invoice is what matters here.
Can I invoice in advance for the next sprint?
Yes. GST is due when you receive the advance or issue the invoice, whichever is earlier, so issue the tax invoice for the sprint at the start and file it in that month's return.