GST invoice template for consultants
Consultants sell judgement, and clients want to see what they bought. A vague invoice for "Consulting services" is the one most likely to be queried, delayed or sent back by a client's finance team. Specific scope, the period covered and the basis of billing (days, hours or retainer) make it far more likely to be paid on the first pass.
This template is built around a monthly advisory retainer plus a one-off workshop, billed under SAC 998311 (management consulting) and 998312 (business consulting) at 18%. It leaves space for the engagement reference so the invoice can be matched to the signed proposal.
Example consultant invoice
Kiran Joshi Advisory bills NovaSteel Components Pvt Ltd for ₹1,25,000.00 before tax. Both parties are in Maharashtra, so the ₹22,500.00 of GST is split into CGST of ₹11,250.00 and SGST of ₹11,250.00. The invoice total is ₹1,47,500.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Operations advisory retainer – October 2026 (SOW-2026-07) | 998312 | 1 | 90,000.00 | 90,000.00 | 18% | 1,06,200.00 |
| 2 | Leadership workshop, full day, on-site | 999293 | 1 | 35,000.00 | 35,000.00 | 18% | 41,300.00 |
| GST slab | Taxable | CGST | SGST |
|---|---|---|---|
| 18% | 1,25,000.00 | 11,250.00 | 11,250.00 |
Notes: Travel expenses will be billed at actuals with receipts.
Terms: Payment due within 15 days of invoice date.
SAC codes consultants commonly use
| Code | What it covers |
|---|---|
| 998311 | Management consulting and advisory services |
| 998312 | Business consulting services (strategy, operations, GTM) |
| 998313 | IT consulting and support |
| 999293 | Commercial training or coaching, for paid workshops |
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 consultant invoice
- Quote the engagement reference. Put the proposal or SOW number in the description, for example "Advisory retainer per SOW-2026-07". Large clients route invoices by PO or SOW number.
- State the period and basis. "October 2026 – 6 advisory days at ₹25,000 per day" is easier to approve than a single lump sum. It also makes your time visible if the client later disputes scope.
- Check who pays the tax. If you advise a company and it is registered, GST is generally charged normally. But some specific services (like those by an advocate) fall under reverse charge, so confirm your category before billing.
- Expenses on a separate line. Flights, hotels and software you buy for the client should be a distinct, documented line, with GST shown if it applies.
How consultants usually bill
Independent consultants typically bill a monthly retainer in advance, or a day rate for project work at the end of each month. Workshop and training fees are usually fixed per session. Whatever the basis, invoice at the same point every month so the client can budget for it.
The place of supply decides the tax type: Maharashtra to Maharashtra is an intra-state supply (CGST + SGST). See CGST vs SGST vs IGST for the full rules, or see how invoicing works in Maharashtra.
Consultant invoice FAQs
What GST rate applies to consulting services?
Management and business consulting are taxed at 18%. If you are below the ₹20 lakh registration threshold and unregistered, you cannot charge GST at all and should issue a plain invoice.
Do I have to register for GST if I only have corporate clients?
Yes, once your turnover crosses the threshold. Serving registered businesses does not change the threshold, but those clients will usually insist on a GSTIN so they can claim input tax credit.
Should I mention TDS on the invoice?
It helps. Add a note that TDS under section 194J may be deducted and that you will need the certificate. It does not change how GST is calculated.