GST invoice template for virtual assistants
Virtual assistants often work for overseas founders, which brings two issues to the invoice at once: how to show hours (clients love timesheets) and how to treat GST on a foreign client. Getting the second wrong can mean paying 18% tax out of your own pocket on income that qualifies as an export.
This template includes an hourly-block line, a retainer line and a place for the timesheet reference. Administrative and support services are generally billed at 18% under SAC 998599, and for clients outside India you can zero-rate the invoice under a Letter of Undertaking once you are GST-registered.
Example virtual assistant invoice
Neha Bansal Virtual Support bills Sunrise Consulting Pvt Ltd for ₹42,000.00 before tax. The seller is in Rajasthan and the client is in West Bengal, so the whole ₹7,560.00 of GST is charged as IGST. The invoice total is ₹49,560.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Executive assistance – scheduling, inbox, travel (hours as per timesheet) | 998599 | 60 | 600.00 | 36,000.00 | 18% | 42,480.00 |
| 2 | Market research report – competitor pricing | 998599 | 1 | 6,000.00 | 6,000.00 | 18% | 7,080.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 42,000.00 | 7,560.00 |
Notes: Timesheet for November attached. Retainer is 60 hours per month; unused hours do not roll over.
Terms: Payment due within 15 days of invoice date.
SAC codes virtual assistants commonly use
| Code | What it covers |
|---|---|
| 998599 | Other support services n.e.c. (admin, scheduling, data entry, research) |
| 998595 | Telephone-based support services, for call and inbox handling |
| 998313 | IT consulting and support, for tech-heavy assistance |
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 virtual assistant invoice
- Attach the timesheet. Hourly clients want to see where each hour went. A weekly summary attached to the invoice, with the invoice listing total hours and rate, avoids line-by-line queries.
- Note the currency and rate. For overseas clients, show the amount in their currency and the rupee equivalent at the day's rate. Record which rate source you used.
- Quote a minimum monthly commitment. A retainer of 40 hours a month at a fixed rate is steadier than invoicing whatever hours were used. Say whether unused hours roll over.
- Use bank transfers that issue FIRC. Platforms like wire transfers give you a foreign inward remittance certificate, which is the proof that your export income came in foreign exchange.
How virtual assistants usually bill
VAs bill hourly (₹300–₹1,200 an hour depending on skill) or on monthly retainers of fixed hours. Overseas clients typically pay in USD, GBP or AUD via bank transfer or platforms, usually monthly in arrears.
The place of supply decides the tax type: Rajasthan to West Bengal is an inter-state supply (IGST). See CGST vs SGST vs IGST for the full rules, or see how invoicing works in Rajasthan.
Virtual Assistant invoice FAQs
Is a virtual assistant's work to a foreign client an export?
Usually yes: when the recipient is outside India, the payment is in convertible foreign exchange, and the place of supply is outside India. It can then be zero-rated under LUT. Take advice if your client has an Indian presence.
What if I am not registered for GST?
You can invoice without GST below the threshold, but note that export income counts toward ₹20 lakh. Many VAs register voluntarily to be able to zero-rate and claim refunds on input tax.
How should I show hourly billing?
List the total hours as the quantity and your hourly rate as the rate, and refer to the attached timesheet. Keep the timesheet for your records for at least six years.