GST invoice template for web developers
Web development work rarely fits a single line on an invoice. A typical project mixes a fixed-fee build, a few change requests, a domain or hosting purchase made on the client's behalf, and a monthly maintenance retainer. Each of those can carry a different GST treatment, so an invoice that just says "Website – ₹80,000" invites questions from the client's accounts team.
This template splits the work the way developers actually bill it: build milestones, third-party costs and recurring support, all under SAC 998314 (IT design and development services) at 18%. Replace the sample client, change the rates, and the CGST/SGST or IGST split is worked out for you based on the two states.
Example web developer invoice
Pixelforge Web Studio bills Greenleaf Organics Pvt Ltd for ₹73,500.00 before tax. The seller is in Karnataka and the client is in Maharashtra, so the whole ₹13,230.00 of GST is charged as IGST. The invoice total is ₹86,730.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | E-commerce website build – milestone 2 of 3 (storefront and checkout) | 998314 | 1 | 60,000.00 | 60,000.00 | 18% | 70,800.00 |
| 2 | Payment gateway integration and testing | 998314 | 1 | 12,000.00 | 12,000.00 | 18% | 14,160.00 |
| 3 | Domain and SSL renewal (1 year, at cost) | 998315 | 1 | 1,500.00 | 1,500.00 | 18% | 1,770.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 73,500.00 | 13,230.00 |
Notes: Milestone 3 (go-live and handover) will be invoiced on launch.
Terms: Payment due within 15 days of invoice date.
SAC codes web developers commonly use
| Code | What it covers |
|---|---|
| 998314 | IT design and development services (websites, web apps, custom code) |
| 998315 | Hosting and IT infrastructure provisioning, when you resell hosting |
| 998313 | IT consulting and support, for retainers and technical audits |
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 web developer invoice
- Invoice by milestone, not at the end. Raise a separate tax invoice when each milestone (design sign-off, staging, launch) is accepted. GST is due when you issue the invoice or receive payment, whichever is earlier, so a 50% advance needs its own invoice or receipt voucher anyway.
- Show reimbursed costs honestly. If you buy a domain, theme licence or plugin for the client, either bill it at cost with GST as a separate line or use the pure-agent route with proper documentation. Burying it in your fee can push your taxable turnover up without you noticing.
- Name the deliverable. "Corporate website – 8 pages, CMS, responsive, 2 rounds of revisions" prevents scope arguments later and gives the client's auditor something concrete to match against the contract.
- Mention the maintenance period. Retainers should say the month they cover ("Support – November 2026"). It stops disputes about double billing and keeps your books clean when you file GSTR-1.
How web developers usually bill
Indian freelance developers commonly bill fixed-price projects in two or three milestones (30/40/30 is popular), plus hourly or retainer billing for maintenance. Agencies that outsource to you will usually ask for a GSTIN on the invoice so they can claim input tax credit.
The place of supply decides the tax type: Karnataka to Maharashtra is an inter-state supply (IGST). See CGST vs SGST vs IGST for the full rules, or see how invoicing works in Karnataka.
Web Developer invoice FAQs
Which SAC code should a freelance web developer use?
Most website and web-app development is billed under SAC 998314 (IT design and development services). Support and consulting sit under 998313, and reselling hosting is 998315. All three are generally taxed at 18%.
Do I charge GST to a foreign client for a website I built?
Usually not. Software development delivered to a client outside India and paid in foreign exchange qualifies as export of services and can be zero-rated under a Letter of Undertaking. See our guide on invoicing international clients.
What if a client wants a lump-sum invoice for the whole project?
That is fine as long as the invoice still shows the SAC code, the taxable value and the GST split. Add a short description of what the lump sum covers so it can be matched to the work order.