Invoice template for tutors and coaching teachers
Tutors have a different problem from most freelancers: dozens of small recurring payers instead of a few big ones. Parents pay monthly, sometimes by UPI at odd hours, and someone always asks for a receipt for a company reimbursement or a school fee claim. A simple, consistent invoice with the student, subject and month printed on it solves most of that.
This template is built for monthly batch or one-to-one fees, with a UPI ID prominent for quick payment. GST is the first thing to check: an individual tutor below the ₹20 lakh threshold does not need to register or charge GST, while a registered coaching business bills commercial coaching under SAC 999293 at 18%.
Example tutor invoice
Sharma Maths Academy bills Mr. Vikram Shah (parent of Aarav Shah) for ₹6,000.00 before tax. Both parties are in Delhi, so the ₹1,080.00 of GST is split into CGST of ₹540.00 and SGST of ₹540.00. The invoice total is ₹7,080.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Class 10 Maths – weekday batch fee, November 2026 | 999293 | 1 | 4,500.00 | 4,500.00 | 18% | 5,310.00 |
| 2 | Board exam test series (6 papers) | 999293 | 1 | 1,500.00 | 1,500.00 | 18% | 1,770.00 |
| GST slab | Taxable | CGST | SGST |
|---|---|---|---|
| 18% | 6,000.00 | 540.00 | 540.00 |
Notes: Pay by UPI and mention the invoice number. Fees are non-refundable once the month begins.
Terms: Payment due within 15 days of invoice date.
SAC codes tutors commonly use
| Code | What it covers |
|---|---|
| 999293 | Commercial training or coaching services |
| 999299 | Other education and training services n.e.c. |
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 tutor invoice
- Name the student and the month. "Maths coaching – Class 10 – November 2026 – Aarav Shah" is what a parent's employer or a tax-saving claim will ask for.
- Check the threshold before adding GST. If your turnover is under ₹20 lakh and you are not registered, leave GST at 0% and use a plain invoice or receipt. Charging GST without registration is not allowed.
- Put your UPI ID front and centre. Most tutor payments arrive via UPI. Having the ID on the invoice, plus the invoice number as the payment note, makes reconciling a long list of parents painless.
- Say what a missed class means. A one-line policy in the notes ("Missed classes with under 6 hours' notice are billed") is far easier to enforce when it was printed on every invoice.
How tutors usually bill
Most tutors bill monthly in advance, either per session or as a fixed batch fee. Group batches, online courses and test-series packages are priced per course. Advance billing is the norm and protects you against cancelled months.
The place of supply decides the tax type: Delhi to Delhi is an intra-state supply (CGST + SGST). See CGST vs SGST vs IGST for the full rules, or see how invoicing works in Delhi.
Tutor invoice FAQs
Do tutors need GST registration?
Only above ₹20 lakh aggregate annual turnover (₹10 lakh in a few north-eastern states). Most individual tutors stay below that and do not charge GST. A coaching institute or an online academy that crosses it must register and charge 18% on commercial coaching.
Are educational services exempt from GST?
Services by a recognised educational institution to its students are largely exempt, but private coaching and commercial training are generally taxable. The exemption is narrow, so check with a professional if you are unsure.
Can I use this as a fee receipt?
Yes. Fill in the student and the month, mark the date paid in the notes, and download the PDF. If you are unregistered, keep GST at 0% and avoid the words "Tax Invoice" in your notes.