{"id":25613921,"date":"2025-06-17T13:09:25","date_gmt":"2025-06-17T07:39:25","guid":{"rendered":"https:\/\/entri.app\/blog\/?p=25613921"},"modified":"2026-04-17T11:59:38","modified_gmt":"2026-04-17T06:29:38","slug":"income-tax-for-freelancers","status":"publish","type":"post","link":"https:\/\/entri.app\/blog\/income-tax-for-freelancers\/","title":{"rendered":"Income Tax for Freelancers and How to File it? AY2025-26 (FY 2024-25) (Easy Step-by-Step Guide)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a03dbca62419\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a03dbca62419\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/entri.app\/blog\/income-tax-for-freelancers\/#Introduction_Do_Freelancers_Pay_Taxes_in_India\" >Introduction: Do Freelancers Pay Taxes in India?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/entri.app\/blog\/income-tax-for-freelancers\/#Types_of_ITR_Forms\" >Types of ITR Forms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/entri.app\/blog\/income-tax-for-freelancers\/#Presumptive_Taxation_Under_Section_44ADA_Ideal_for_Freelancers\" >Presumptive Taxation Under Section 44ADA: Ideal for Freelancers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/entri.app\/blog\/income-tax-for-freelancers\/#Easy_Step-by-step_Guide_on_How_to_File_ITR_for_Freelancers\" >Easy Step-by-step Guide on How to File ITR for Freelancers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/entri.app\/blog\/income-tax-for-freelancers\/#How_Much_Tax_Do_Freelancers_Pay_in_AY_2026-27\" >How Much Tax Do Freelancers Pay in AY 2026-27?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/entri.app\/blog\/income-tax-for-freelancers\/#Advance_Tax_Deadlines_for_Freelancers\" >Advance Tax &amp; Deadlines for Freelancers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/entri.app\/blog\/income-tax-for-freelancers\/#GST_for_Freelancers_When_and_How_to_Comply\" >GST for Freelancers: When and How to Comply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/entri.app\/blog\/income-tax-for-freelancers\/#Final_Thoughts\" >Final Thoughts<\/a><\/li><\/ul><\/nav><\/div>\n<p>Being a freelancer, this particular question must have found its way into your brain:<\/p>\n<blockquote><p>Do I have to pay taxes?<\/p><\/blockquote>\n<p>Well, there is only one answer, and that is\u00a0<strong>yes!<\/strong> Regardless of not getting a paycheck every month, the government considers you a tax-paying citizen. So, is there any difference in filing an ITR if I&#8217;m a freelancer? If so, how do I file the ITR? This blog provides you with answers on how to file ITR for freelancers, tax-free!\ud83d\ude09<\/p>\n<p><em>Check out this video by Entri in Malayalam!<\/em><\/p>\n<div class=\"epyt-video-wrapper\"><iframe loading=\"lazy\"  style=\"display: block; margin: 0px auto;\"  id=\"_ytid_60162\"  width=\"480\" height=\"270\"  data-origwidth=\"480\" data-origheight=\"270\"  data-relstop=\"1\" src=\"https:\/\/www.youtube.com\/embed\/kguTeAY7Tho?enablejsapi=1&autoplay=0&cc_load_policy=0&cc_lang_pref=&iv_load_policy=1&loop=0&rel=0&fs=0&playsinline=1&autohide=2&theme=dark&color=red&controls=1&disablekb=0&\" class=\"__youtube_prefs__  no-lazyload\" title=\"YouTube player\"  allow=\"fullscreen; accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen data-no-lazy=\"1\" data-skipgform_ajax_framebjll=\"\"><\/iframe><\/div>\n<div class=\"alert alert-info\">\n<h3><strong>Key Takeaways:<\/strong><\/h3>\n<ul>\n<li>Freelancers = self-employed = need to pay tax<\/li>\n<li>You need to\u00a0track all your income and expenses for ITR filing.<\/li>\n<li>You can deduct the expenses as they are for your professional cause.<\/li>\n<li>File ITR-4 or ITR-3 based on how your income is categorised.<\/li>\n<li>Consider advance tax if your income is high, and the self-assessment fee, if applicable.<\/li>\n<\/ul>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Introduction_Do_Freelancers_Pay_Taxes_in_India\"><\/span><strong>Introduction: Do Freelancers Pay Taxes in India?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Let&#8217;s face it, freelancers may not have work around the month as it is solely based on the projects they sign up for. When compared to salaried individuals, even the payments can be somewhat erratic due to a certain level of uncertainty. Therefore, it&#8217;s only natural for one to assume that <a href=\"https:\/\/entri.app\/blog\/income-tax\/\" target=\"_blank\" rel=\"noopener\"><strong>taxes<\/strong> <\/a>and ITR filing do not apply to the humble yet impactful freelancers. However, that is not the case.<\/p>\n<p>In 2026, 15M+ freelancers face new slabs and ITR-4 tweaks. If you have taken on freelance gigs, such as content writing, design, coding, consulting, or photography, you are considered <strong>self-employed<\/strong>. Though that&#8217;s not the case, the government finds freelancers as gaining <strong>&#8220;Income from Business or Profession&#8221;<\/strong> and thus makes them eligible for tax. To put it in simple terms, the government sees you as a one-person business similar to a small shop owner.<\/p>\n<div class=\"alert alert-error\">\n<h4>According to the recent update,<a href=\"https:\/\/economictimes.indiatimes.com\/wealth\/tax\/new-fy-2025-new-income-tax-slabs-zero-tax-on-income-upto-rs-12-lakh-9-other-income-tax-laws-effective-from-april-1-2025\/articleshow\/119847605.cms?from=mdr\" target=\"_blank\" rel=\"noopener\"> individuals with an income of up to 12 lakhs<\/a> do not need to pay any taxes under the new regime for the financial year 25-26.<\/h4>\n<\/div>\n<h3><strong>So, what income counts?<\/strong><\/h3>\n<p>To put it simply, any income that you gain from doing freelance work is considered income that can make you eligible to pay taxes. This includes:<\/p>\n<ul>\n<li>Payments received from Indian\/foreign clients<\/li>\n<li>Gigs and income from projects taken up through various platforms like Upwork, Fiverr, Behance, etc.<\/li>\n<li>Money credited to your bank account, UPI, NEFT, etc.<\/li>\n<li>Not for commission agents or those needing stock inventory.<\/li>\n<li>NRIs file ITR-3\/4 too, but report global income if RP &gt;182 days.<\/li>\n<\/ul>\n<p>Remember that if it&#8217;s coming into your account, it is counted. This even applies when your employer doesn&#8217;t provide you with a Form 16 or any such valid tax forms.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-25613257 aligncenter\" src=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/40454-1-300x187.webp\" alt=\"tax\" width=\"464\" height=\"289\" srcset=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/40454-1-300x187.webp 300w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/40454-1-1024x640.webp 1024w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/40454-1-768x480.webp 768w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/40454-1-150x94.webp 150w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/40454-1-750x469.webp 750w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/40454-1-1140x712.webp 1140w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/40454-1.webp 1500w\" sizes=\"auto, (max-width: 464px) 100vw, 464px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Types_of_ITR_Forms\"><\/span><strong>Types of ITR Forms<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Most people are either unaware or confused about which ITR form they should choose to file. If you choose the wrong form, it may lead to the rejection of the ITR file. Here is a detailed list of the types of ITR forms for individuals to choose from according to their eligibility:<\/p>\n<h3><strong>ITR 1<\/strong><\/h3>\n<p>Specifies to salaried individuals, including pensioners and those who have one house property.<\/p>\n<h3><strong>ITR 2<\/strong><\/h3>\n<p>Specifies to individuals with capital gains, such as salary, pension, foreign income, interest, dividends, etc. Additionally, the aggregate must be <strong>above 50 lakhs<\/strong> in a financial year.<\/p>\n<h3><strong>ITR 3<\/strong><\/h3>\n<p>For freelancers maintaining books of accounts or with audit-required income (turnover &gt;\u20b975 lakh or profit &lt;50% under 44ADA). Includes foreign assets (Schedule FA), crypto (Schedule VDA), and detailed expenses. Use if not eligible for presumptive scheme.<\/p>\n<h3><strong>ITR 4 (Sugam)<\/strong><\/h3>\n<p>For presumptive taxation under Section 44ADA (receipts \u2264\u20b950 lakh any mode OR \u2264\u20b975 lakh with \u226595% digital payments like UPI\/bank). <strong>2026 updates:<\/strong> Supports 2 house properties, LTCG \u2264\u20b91.25 lakh (u\/s 112A), mandatory bank balance disclosure, and Virtual Digital Assets reporting. No books\/audit needed.<\/p>\n<p><strong>Note<\/strong>: ITR-4 for most freelancers under 44ADA limits\u2014simplest option. Always check AIS for pre-filled data mismatches.<\/p>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Freelancer Type<\/th>\n<th scope=\"col\">ITR Form<\/th>\n<th scope=\"col\">Limit\/Condition<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Presumptive (digital receipts)<\/td>\n<td>ITR-4<\/td>\n<td>\u2264\u20b975L (95% digital)<\/td>\n<\/tr>\n<tr>\n<td>Books + audit<\/td>\n<td>ITR-3<\/td>\n<td>&gt;\u20b975L turnover<\/td>\n<\/tr>\n<tr>\n<td>Crypto\/foreign assets<\/td>\n<td>ITR-3<\/td>\n<td>Any<\/td>\n<\/tr>\n<tr>\n<td>Mixed salary + freelance<\/td>\n<td>ITR-3\/ITR-4<\/td>\n<td>Check AIS<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Presumptive_Taxation_Under_Section_44ADA_Ideal_for_Freelancers\"><\/span><strong>Presumptive Taxation Under Section 44ADA: Ideal for Freelancers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 44ADA offers a simple presumptive taxation scheme for professionals like coders, writers, and designers (not traders). You declare <strong>50% of your gross receipts as profit<\/strong>, skipping expense proofs or audits\u2014perfect for freelancers.<\/p>\n<h3><strong>Key 2026 Limits<\/strong><\/h3>\n<div>\n<div>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Payment Mode<\/th>\n<th scope=\"col\">Turnover Limit<\/th>\n<th scope=\"col\">Deemed Profit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Any (cash OK)<\/td>\n<td>\u20b950 Lakh<\/td>\n<td>50%<\/td>\n<\/tr>\n<tr>\n<td>\u226595% Digital (UPI\/bank)<\/td>\n<td>\u20b975 Lakh<\/td>\n<td>50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3><strong>Essential Rules<\/strong><\/h3>\n<ul>\n<li><strong>Eligibility<\/strong>: Resident professionals with gross receipts up to the limits.<\/li>\n<li><strong>Audit Trigger<\/strong>: Required if you declare less than 50% profit or exceed \u20b975 Lakh turnover.<\/li>\n<li><strong>Opt-Out Penalty<\/strong>: Switching to regular taxation bans presumptive scheme for 5 years + mandates audit next year.<\/li>\n<li><strong>Real Example<\/strong>: \u20b960 Lakh from Upwork (98% bank transfers) \u2192 Declare \u20b930 Lakh as taxable profit \u2192 Tax around \u20b94 Lakh after rebates.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Easy_Step-by-step_Guide_on_How_to_File_ITR_for_Freelancers\"><\/span><strong>Easy Step-by-step Guide on How to File ITR for Freelancers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When compared to <strong><a href=\"https:\/\/entri.app\/blog\/how-to-file-itr\/\" target=\"_blank\" rel=\"noopener\">ITR filing for salaried individuals<\/a><\/strong>, the procedure for freelancers is different and may seem a bit difficult. But, with the required documents and by following the detailed step-by-step guide provided below, you can submit your filing as easily as a walk in the park. Read and understand each step to identify which steps apply to you.<\/p>\n<h3><strong>Step 1: Calculate Your Income<\/strong><\/h3>\n<p>Your total income earned in a single financial year can be divided into two as a freelancer:<\/p>\n<ul>\n<li>\n<h4><strong>Income<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p>This is your main income that you receive from all your clients, including domestic and international. This would be under the &#8220;Income from Profession or Business&#8221; head, showcasing it as your primary source of livelihood. The parallel incomes that you receive, such as bank interests, FD interests, etc., need to be included under the &#8220;Income from Other Sources&#8221; section.<\/p>\n<ul>\n<li>\n<h4><strong>Expenses<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p>These expenses are those that you have accumulated within the financial year that are allowed as deductions. Maintain records of these expenses to showcase that your:<\/p>\n<blockquote><p>Net income = Gross receipts &#8211; Allowed Business Expenses<\/p><\/blockquote>\n<p>The allowed expenses include:<\/p>\n<ul>\n<li data-start=\"1165\" data-end=\"1212\">\n<p data-start=\"1167\" data-end=\"1212\">Office rent or home-office expenses (partial)<\/p>\n<\/li>\n<li data-start=\"1213\" data-end=\"1250\">\n<p data-start=\"1215\" data-end=\"1250\">Internet, mobile, and electricity bills<\/p>\n<\/li>\n<li data-start=\"1251\" data-end=\"1268\">\n<p data-start=\"1253\" data-end=\"1268\">Travel expenses<\/p>\n<\/li>\n<li data-start=\"1269\" data-end=\"1298\">\n<p data-start=\"1271\" data-end=\"1298\">Hardware\/software purchases<\/p>\n<\/li>\n<li data-start=\"1299\" data-end=\"1323\">\n<p data-start=\"1301\" data-end=\"1323\">Depreciation of assets<\/p>\n<\/li>\n<li data-start=\"1324\" data-end=\"1361\">\n<p data-start=\"1326\" data-end=\"1361\">Professional fees (e.g., CA, legal)<\/p>\n<\/li>\n<li data-start=\"1362\" data-end=\"1395\">\n<p data-start=\"1364\" data-end=\"1395\">Subscription to tools\/platforms<\/p>\n<\/li>\n<li data-start=\"1396\" data-end=\"1430\">\n<p data-start=\"1398\" data-end=\"1430\">Advertisement or marketing costs<\/p>\n<\/li>\n<\/ul>\n<h3><strong>Step 2: Collect the required Documents<\/strong><\/h3>\n<ul>\n<li data-start=\"2001\" data-end=\"2021\">\n<p data-start=\"2003\" data-end=\"2021\">PAN &amp; Aadhaar card<\/p>\n<\/li>\n<li data-start=\"2022\" data-end=\"2044\">\n<p data-start=\"2024\" data-end=\"2044\">Bank account details<\/p>\n<\/li>\n<li data-start=\"2045\" data-end=\"2124\">\n<p data-start=\"2047\" data-end=\"2124\">Form 26AS<\/p>\n<\/li>\n<li data-start=\"2125\" data-end=\"2225\">\n<p data-start=\"2127\" data-end=\"2225\">AIS (Annual Information Statement) and TIS<\/p>\n<\/li>\n<li data-start=\"2226\" data-end=\"2254\">\n<p data-start=\"2228\" data-end=\"2254\">Invoices issued to clients<\/p>\n<\/li>\n<li data-start=\"2255\" data-end=\"2273\">\n<p data-start=\"2257\" data-end=\"2273\">Expense receipts<\/p>\n<\/li>\n<li data-start=\"2274\" data-end=\"2303\">\n<p data-start=\"2276\" data-end=\"2303\">TDS certificates (Form 16A)<\/p>\n<\/li>\n<li data-start=\"2304\" data-end=\"2354\">\n<p data-start=\"2306\" data-end=\"2354\">Advance tax paid or self-assessment tax challans<\/p>\n<\/li>\n<\/ul>\n<div class=\"alert alert-info\">\n<h4><strong>What is TDS and TCS?<\/strong> TDS is the Tax deducted at Source, which is paid by you when you receive an income. TCS is Tax Collected at Source, that is, deducted when you buy a product like a house, a car, etc. Both these taxes can be claimed back with ITR filing.<\/h4>\n<\/div>\n<h3><strong>Step 3: Log in to the Portal<\/strong><\/h3>\n<p>Visit <strong><a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.incometax.gov.in\/iec\/foportal\/<\/a>.\u00a0<\/strong>Click on the login button or the register button if you are new to this site. You can log in and register using your PAN or Aadhaar. Fill in the required details to get started on ITR filing.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-25613875 aligncenter\" src=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-114737-300x140.webp\" alt=\"itr homepage\" width=\"523\" height=\"244\" srcset=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-114737-300x140.webp 300w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-114737-768x359.webp 768w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-114737-150x70.webp 150w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-114737-750x350.webp 750w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-114737.webp 848w\" sizes=\"auto, (max-width: 523px) 100vw, 523px\" \/><\/p>\n<h3><strong>Step 4: Assessment Year and ITR Form<\/strong><\/h3>\n<p>Once you have registered and logged in, you will be required to select the assessment year (25-26), followed by the ITR form (ITR-3 or ITR-4). Choose them accordingly.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-25613886 aligncenter\" src=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125019-300x116.webp\" alt=\"ITR AY AND MODE\" width=\"584\" height=\"226\" srcset=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125019-300x116.webp 300w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125019-1024x396.webp 1024w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125019-768x297.webp 768w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125019-150x58.webp 150w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125019-750x290.webp 750w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125019-1140x441.webp 1140w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125019.webp 1265w\" sizes=\"auto, (max-width: 584px) 100vw, 584px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-25613887 aligncenter\" src=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125354-300x94.webp\" alt=\"ITR form\" width=\"584\" height=\"183\" srcset=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125354-300x94.webp 300w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125354-1024x321.webp 1024w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125354-768x241.webp 768w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125354-1536x481.webp 1536w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125354-150x47.webp 150w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125354-750x235.webp 750w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125354-1140x357.webp 1140w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125354.webp 1708w\" sizes=\"auto, (max-width: 584px) 100vw, 584px\" \/><\/p>\n<div class=\"alert alert-success\">\n<h4><strong>Latest Update:<\/strong> Income Tax Return Forms of ITR-1 and ITR-4 are enabled to file through the Online mode with prefilled data at the e-filing portal. Excel Utilities of ITR-1 and ITR-4 for AY 2025-26 are also available for filing.<\/h4>\n<\/div>\n<h3><strong>Step 5: Provide the required details<\/strong><\/h3>\n<ul>\n<li data-start=\"3072\" data-end=\"3090\">\n<p data-start=\"3074\" data-end=\"3090\">Personal details<\/p>\n<\/li>\n<li data-start=\"3094\" data-end=\"3168\">\n<p data-start=\"3096\" data-end=\"3168\">Nature of business\/profession code (e.g., 0701 for software development)<\/p>\n<\/li>\n<li data-start=\"3172\" data-end=\"3196\">\n<p data-start=\"3174\" data-end=\"3196\">Income from profession<\/p>\n<\/li>\n<li data-start=\"3200\" data-end=\"3237\">\n<p data-start=\"3202\" data-end=\"3237\">Expenses (if not under presumptive)<\/p>\n<\/li>\n<li data-start=\"3241\" data-end=\"3266\">\n<p data-start=\"3243\" data-end=\"3266\">Other sources of income<\/p>\n<\/li>\n<li data-start=\"3270\" data-end=\"3305\">\n<p data-start=\"3272\" data-end=\"3305\">Deductions (under 80C, 80D, etc.)<\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-25613888 aligncenter\" src=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125743-300x173.webp\" alt=\"itr income details\" width=\"496\" height=\"286\" srcset=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125743-300x173.webp 300w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125743-768x444.webp 768w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125743-150x87.webp 150w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125743-750x433.webp 750w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-11-125743.webp 981w\" sizes=\"auto, (max-width: 496px) 100vw, 496px\" \/><\/p>\n<div data-renderer=\"lm\">\n<div data-renderer=\"lm\">\n<div data-renderer=\"lm\">\n<h4><strong>Step 5.5: Key ITR Schedules for Freelancers<\/strong><\/h4>\n<p>Focus on these\u00a0<strong>key schedules<\/strong>\u00a0in ITR-4 for Section 44ADA filers. Use e-filing portal&#8217;s pre-filled data.<\/p>\n<p><strong>Essential Schedules<\/strong><\/p>\n<ul>\n<li><strong>Schedule BP<\/strong>: Tick\u00a0<strong>44ADA<\/strong>\u00a0\u2192 Enter\u00a0<strong>gross receipts only<\/strong>\u00a0(auto 50% profit).<\/li>\n<li><strong>Schedule Bank<\/strong>:\u00a0<strong>New<\/strong>: Report\u00a0<strong>balances<\/strong>\u00a0as on March 31 (pre-filled).<\/li>\n<li><strong>Schedule TDS<\/strong>:\u00a0<strong>New selector<\/strong>: Import\u00a0<strong>TDS2<\/strong>\u00a0from 26AS.<\/li>\n<li><strong>Schedule VDA<\/strong>:\u00a0<strong>New<\/strong>: Report\u00a0<strong>crypto<\/strong>\u00a0gains (30% tax).<\/li>\n<\/ul>\n<p><strong>Tip<\/strong>: Verify AS-26 match to avoid notices.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h3><strong>Step 6: Compute the Tax and Claim Deductions<\/strong><\/h3>\n<p>Compute the total taxable income and apply the eligible deductions (e.g., 80C for LIC\/PPF, 80D for medical insurance). Next, compute the final tax liability and check if you have paid excess tax. If so, it will be shown as a refund. Make sure to cross-check the bank details as the refund will be credited to that account.<\/p>\n<h3><strong>Step 7: Verify and Submit ITR<\/strong><\/h3>\n<p>Submit the ITR and remember to e-verify within 30 days. You can e-verify using Aadhaar OTP\/net banking\/DSC. Processing ususally takes from 10 to 45 days.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-25613255 aligncenter\" src=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/9412372-1-300x300.webp\" alt=\"itr freelancer\" width=\"421\" height=\"421\" srcset=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/9412372-1-300x300.webp 300w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/9412372-1-150x150.webp 150w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/9412372-1-24x24.webp 24w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/9412372-1-48x48.webp 48w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/9412372-1-96x96.webp 96w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/9412372-1-75x75.webp 75w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/9412372-1-350x350.webp 350w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/9412372-1.webp 600w\" sizes=\"auto, (max-width: 421px) 100vw, 421px\" \/><\/p>\n<h3><strong>Additional Steps (if applicable)<\/strong><\/h3>\n<p>These are some of the steps that are additionally applicable based on certain criteria and conditions. Make sure to go through them carefully and proceed with them if any of them is applicable to you.<\/p>\n<ul>\n<li>\n<h4><strong>Advance Tax<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p data-start=\"2408\" data-end=\"2492\">If tax liability<strong> exceeds \u20b910,000<\/strong> in a financial year, pay advance tax quarterly.<\/p>\n<p data-start=\"2494\" data-end=\"2504\">Due dates:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul data-start=\"2505\" data-end=\"2575\">\n<li data-start=\"2505\" data-end=\"2522\">\n<p data-start=\"2507\" data-end=\"2522\">15th June \u2013 15%<\/p>\n<\/li>\n<li data-start=\"2523\" data-end=\"2540\">\n<p data-start=\"2525\" data-end=\"2540\">15th Sept \u2013 45%<\/p>\n<\/li>\n<li data-start=\"2541\" data-end=\"2557\">\n<p data-start=\"2543\" data-end=\"2557\">15th Dec \u2013 75%<\/p>\n<\/li>\n<li data-start=\"2558\" data-end=\"2575\">\n<p data-start=\"2560\" data-end=\"2575\">15th Mar \u2013 100%<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"2577\" data-end=\"2637\">If you have missed it, you can pay with interest under sections 234B &amp; 234C.<\/p>\n<ul>\n<li data-start=\"2577\" data-end=\"2637\">\n<h4><strong>Self-assessment Tax<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p data-start=\"3616\" data-end=\"3669\">If <strong>any tax remains payable after TDS and advance tax, <\/strong>generate a challan (ITNS 280) from TIN NSDL and pay using net banking or UPI.<\/p>\n<p data-start=\"3616\" data-end=\"3669\"><strong><em>Also read:\u00a0<\/em><\/strong><strong><a href=\"https:\/\/entri.app\/blog\/how-to-save-tax\/\" target=\"_blank\" rel=\"noopener\">How to Save Tax in India &#8211; Tax Saving Options and Tips<\/a><\/strong><\/p>\n<div data-renderer=\"lm\">\n<div data-renderer=\"lm\">\n<h2><span class=\"ez-toc-section\" id=\"How_Much_Tax_Do_Freelancers_Pay_in_AY_2026-27\"><\/span><strong>How Much Tax Do Freelancers Pay in AY 2026-27?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Freelancers in India file taxes under the Income Tax Act, with options for the <strong>new tax regime<\/strong> (default and simpler for most) or the <strong>old tax regime<\/strong>. Your tax depends on total income after deductions like presumptive profit (e.g., 50% under Section 44ADA). Use ITR-4 for profession income or ITR-3 for business. Here&#8217;s a clear breakdown for Assessment Year 2026-27 (FY 2025-26).<\/p>\n<h3><strong>New Tax Regime Slabs (Default \u2013 Recommended for Simple Filers)<\/strong><\/h3>\n<p>This regime offers lower rates but fewer deductions. It&#8217;s ideal for freelancers without heavy expenses. Key benefits include a <strong>rebate under Section 87A<\/strong> (up to \u20b920,000 if total income \u2264 \u20b97 Lakh, making tax zero) and a <strong>standard deduction of \u20b975,000<\/strong>.<\/p>\n<div>\n<div>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Income Range<\/th>\n<th scope=\"col\">Tax Rate<\/th>\n<th scope=\"col\">Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u20b90 &#8211; \u20b94 Lakh<\/td>\n<td>0%<\/td>\n<td>Completely tax-free.<\/td>\n<\/tr>\n<tr>\n<td>\u20b94 &#8211; \u20b98 Lakh<\/td>\n<td>5%<\/td>\n<td>Applies to amount over \u20b94 Lakh.<\/td>\n<\/tr>\n<tr>\n<td>\u20b98 &#8211; \u20b912 Lakh<\/td>\n<td>10%<\/td>\n<td>Applies to amount over \u20b98 Lakh.<\/td>\n<\/tr>\n<tr>\n<td>\u20b912 &#8211; \u20b916 Lakh<\/td>\n<td>15%<\/td>\n<td>Applies to amount over \u20b912 Lakh.<\/td>\n<\/tr>\n<tr>\n<td>\u20b916 &#8211; \u20b920 Lakh<\/td>\n<td>20%<\/td>\n<td>Applies to amount over \u20b916 Lakh.<\/td>\n<\/tr>\n<tr>\n<td>\u20b920 &#8211; \u20b924 Lakh<\/td>\n<td>25%<\/td>\n<td>New bracket introduced for 2026.<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b924 Lakh<\/td>\n<td>30%<\/td>\n<td>Plus surcharge (10-37% based on income levels).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>Example<\/strong>: \u20b910 Lakh income \u2192 Tax = 0 (up to \u20b94L) + 5% on \u20b94L + 10% on \u20b92L = \u20b945,000 (before rebate\/standard deduction).<\/p>\n<h3><strong>Old Tax Regime Slabs (Opt via Form 10-IEA \u2013 No Lock-in Now)<\/strong><\/h3>\n<p>Switch to this for more deductions (e.g., HRA, 80C investments). No lock-in period\u2014you can switch yearly. Rates apply progressively.<\/p>\n<div>\n<div>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Income Range<\/th>\n<th scope=\"col\">Tax Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u20b90 &#8211; \u20b93 Lakh<\/td>\n<td>0%<\/td>\n<\/tr>\n<tr>\n<td>\u20b93 &#8211; \u20b97 Lakh<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>\u20b97 &#8211; \u20b910 Lakh<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>\u20b910 &#8211; \u20b912 Lakh<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>\u20b912 &#8211; \u20b915 Lakh<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b915 Lakh<\/td>\n<td>30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3><strong>Regime Rules for Freelancers<\/strong><\/h3>\n<ul>\n<li><strong>Profession-only income (use ITR-4)<\/strong>: Switch between regimes yearly.<\/li>\n<li><strong>Business income (use ITR-3)<\/strong>: New regime allows one-time switch only.<\/li>\n<li><strong>Presumptive taxation (44ADA\/44AD)<\/strong>: Flexible\u2014choose either regime annually.<\/li>\n<li><strong>Surcharge<\/strong>: Applies on high incomes (&gt;\u20b950 Lakh); health\/education cess at 4%.<\/li>\n<li><strong>Tip<\/strong>: Calculate both regimes using the ITR portal&#8217;s comparator tool for the best fit.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<h3><strong>\u26a0\ufe0fImportant:<\/strong><\/h3>\n<p>Most freelancers overlook the fact that there are some conditions for selecting the regimes. Based on how your income is categorised, you get to choose the appropriate ITR file as well as the tax regime.<\/p>\n<ul>\n<li>If a freelancer has no business income and\u00a0<strong>only professional income<\/strong>, they can choose the preferred tax regime and can <strong>change it every year.<\/strong> This is possible when they declare their income as &#8220;Income from profession&#8221; in the ITR 3 or ITR 4 form. For example, if you selected the old tax regime for the FY 23-24, you can select the new tax regime for FY 24-25.<\/li>\n<li>Suppose a freelancer has <strong>a business income<\/strong>, i.e., income reported under &#8220;Profits and Gains from Business or Profession,&#8221; the rule changes. You can only\u00a0<strong>opt for the new regime once<\/strong>. If you wish to switch to the old regime in the later years, you <strong data-start=\"1029\" data-end=\"1051\">cannot opt back in<\/strong> unless you stop having business income altogether. Summing up, if you are a freelancer\u00a0who also qualifies as a \u201cbusiness\u201d (e.g., using ITR-3 for business income), then <strong data-start=\"1212\" data-end=\"1236\">switching is limited<\/strong>.<\/li>\n<li>If you use\u00a0<strong>presumptive taxation,<\/strong> which is for income less than \u20b950 lakh, you can switch regimes without any hassle.<\/li>\n<\/ul>\n<p>It&#8217;s always best to carefully review these details so that you don&#8217;t get caught up in any sort of mishaps or negligence.<\/p>\n<h3><strong>What about Deductions?<\/strong><\/h3>\n<p>Being a freelancer generally allows you to work from the comfort of your choice without any sort of hassle or sense of pressure. However, in the case of the bills that keep piling up, there isn&#8217;t much choice. A reasonable amount of your earnings goes into paying bills for various miscellaneous stuff that helps you to do your work efficiently. Fortunately, freelancers can reduce their taxable income by claiming expenses, similar to what businesses do.<\/p>\n<p>Here are some examples of expenses that you could claim while filing.<\/p>\n<ul>\n<li>Laptop, printer, phone<\/li>\n<li>Internet bills<\/li>\n<li>Rent (if you work from home)<\/li>\n<li>Office furniture<\/li>\n<li>Travel (for shoots, meetings, etc.)<\/li>\n<li>Software subscriptions (Adobe, Canva, Notion, Zoom, etc.)<\/li>\n<\/ul>\n<div data-renderer=\"lm\">\n<div data-renderer=\"lm\">\n<h2><span class=\"ez-toc-section\" id=\"Advance_Tax_Deadlines_for_Freelancers\"><\/span><strong>Advance Tax &amp; Deadlines for Freelancers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Freelancers with estimated tax liability exceeding\u00a0<strong>\u20b910,000<\/strong>\u00a0(and limited TDS coverage) must pay\u00a0<strong>advance tax<\/strong>\u00a0in installments to avoid interest penalties. This applies even under presumptive taxation like Section 44ADA. Use the ITNS 280 challan for payments via the e-filing portal or banks.<\/p>\n<h3><strong>Advance Tax Schedule for AY 2026-27 (FY 2025-26)<\/strong><\/h3>\n<p>Pay based on your projected annual tax after deductions. The table shows due dates and cumulative percentages of total liability.<\/p>\n<div>\n<div>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Installment<\/th>\n<th scope=\"col\">Due Date<\/th>\n<th scope=\"col\">Cumulative %<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1st<\/td>\n<td>June 15<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>2nd<\/td>\n<td>September 15<\/td>\n<td>45%<\/td>\n<\/tr>\n<tr>\n<td>3rd<\/td>\n<td>December 15<\/td>\n<td>75%<\/td>\n<\/tr>\n<tr>\n<td>4th<\/td>\n<td>March 15<\/td>\n<td>100%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>Example<\/strong>: \u20b950,000 total tax \u2192 1st: \u20b97,500 (by June 15); 2nd: \u20b922,500 total (by Sep 15), and so on.<\/p>\n<h3><strong>ITR Filing Deadlines<\/strong><\/h3>\n<p>File your Income Tax Return (ITR) online via the e-filing portal. Deadlines depend on audit status.<\/p>\n<ul>\n<li><strong>Non-audit cases (e.g., ITR-4 for professionals)<\/strong>:\u00a0<strong>July 31, 2026<\/strong>.<\/li>\n<li><strong>Audit cases (e.g., ITR-3 with books)<\/strong>:\u00a0<strong>August 31, 2026<\/strong>.<\/li>\n<li><strong>Belated returns<\/strong>:\u00a0<strong>December 31, 2026<\/strong>, with a late fee of\u00a0<strong>\u20b95,000<\/strong>\u00a0(\u20b91,000 if income \u2264 \u20b95 Lakh).<\/li>\n<\/ul>\n<h3><strong>Key Waivers and Penalties<\/strong><\/h3>\n<ul>\n<li><strong>Exemptions<\/strong>: First-time filers with liability &lt; \u20b910,000 skip advance tax.<\/li>\n<li><strong>Interest for delays<\/strong>:\n<ul>\n<li>Section 234B: 1% per month on unpaid advance tax.<\/li>\n<li>Section 234C: 1% per month on installment shortfalls.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Pro Tip<\/strong>: Estimate quarterly using the tax calculator; pay online for instant credit. Seniors (60+) have relaxed rules.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-25613224 aligncenter\" src=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Tax-Filing-and-Documentation-Tips-for-Stock-Investors-300x200.webp\" alt=\"itr freelancer\" width=\"494\" height=\"329\" srcset=\"https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Tax-Filing-and-Documentation-Tips-for-Stock-Investors-300x200.webp 300w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Tax-Filing-and-Documentation-Tips-for-Stock-Investors-150x100.webp 150w, https:\/\/entri.app\/blog\/wp-content\/uploads\/2025\/06\/Tax-Filing-and-Documentation-Tips-for-Stock-Investors.webp 750w\" sizes=\"auto, (max-width: 494px) 100vw, 494px\" \/><\/p>\n<div data-renderer=\"lm\">\n<div data-renderer=\"lm\">\n<div data-renderer=\"lm\">\n<h2><span class=\"ez-toc-section\" id=\"GST_for_Freelancers_When_and_How_to_Comply\"><\/span><strong>GST for Freelancers: When and How to Comply<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Freelancers providing services (e.g., coding, writing, design) must check GST registration based on annual turnover. Exports like Upwork gigs are <strong>zero-rated<\/strong>\u2014charge 0% GST but claim refunds. Register at gst.gov.in if required; it&#8217;s mandatory for most services at <strong>18% GST rate<\/strong>.<\/p>\n<h3><strong>When to Register<\/strong><\/h3>\n<ul>\n<li><strong>Pan-India turnover \u2265 \u20b920 Lakh<\/strong>: Mandatory registration.<\/li>\n<li><strong>Special states (e.g., Northeast) \u2265 \u20b910 Lakh<\/strong>: Mandatory.<\/li>\n<li><strong>Exports\/zero-rated supplies<\/strong>: Register to file LUT (Letter of Undertaking) for zero GST and input tax credit (ITC) refunds.<\/li>\n<li><strong>Voluntary<\/strong>: Even below limits, to claim ITC on expenses like software\/tools.<\/li>\n<\/ul>\n<h3><strong>Turnover-Based Requirements<\/strong><\/h3>\n<div>\n<div>\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Annual Turnover<\/th>\n<th scope=\"col\">GST Requirement<\/th>\n<th scope=\"col\">Filing Frequency<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>&lt; \u20b920 Lakh<\/td>\n<td>Optional (nil returns if registered)<\/td>\n<td>None or annual<\/td>\n<\/tr>\n<tr>\n<td>\u2265 \u20b920 Lakh<\/td>\n<td>Mandatory registration<\/td>\n<td>Monthly\/Quarterly GSTR-1 &amp; 3B<\/td>\n<\/tr>\n<tr>\n<td>\u2265 \u20b95 Crore (B2B supplies &gt;5%)<\/td>\n<td>E-invoicing mandatory<\/td>\n<td>Same as above<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>Notes<\/strong>:<\/p>\n<ul>\n<li>Turnover includes all taxable supplies (exclude pure exports).<\/li>\n<li>Quarterly filing for small taxpayers (turnover &lt; \u20b95 Crore): GSTR-1 by 13th, GSTR-3B by 22nd\/24th.<\/li>\n<\/ul>\n<h3><strong>Simple Registration Steps<\/strong><\/h3>\n<ol>\n<li>Visit <strong>gst.gov.in<\/strong> \u2192 New Registration \u2192 Verify PAN\/Aadhaar.<\/li>\n<li>Upload docs (bank details, photo, address proof).<\/li>\n<li>For exports: File <strong>LUT<\/strong> annually (free bond) to avoid paying GST upfront.<\/li>\n<li>Claim <strong>ITC<\/strong> on business expenses (laptop, internet, software).<\/li>\n<li>File returns online; use GSTR-1 for invoices, GSTR-3B for summary payments.<\/li>\n<\/ol>\n<p><strong>Example<\/strong>: \u20b925 Lakh Upwork income (exports) \u2192 Register, file LUT, zero GST output, claim ITC refunds.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Final_Thoughts\"><\/span><strong>Final Thoughts<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ITR filing for freelancers may seem like an uncoquered mountain, but once you get the hang of it, you will be able to run through the procedure as easily as making a chai. However, if not made properly, even a simple chai can turn out to be a disaster. It is pretty common for one to wonder whether all of this hassle is worth it or not. The benefits of filing ITR are many, including claiming TDS\/TCS refunds and visa processing, as the ITR file actually serves as proof of income.<\/p>\n<p>The bottom line is that this is the ultimate proof of being a tax-paying citizen of India, with the added benefit of getting back extra taxes that you had to pay. By following the mentioned steps and common mistakes to avoid, you can make your ITR filing a seamless process. So, start the process now, and forget about penalties!<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><b>Courses Offered<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><a href=\"https:\/\/entri.app\/course\/practical-accounting-course\/#\" target=\"_blank\" rel=\"noopener\"><strong>AI Powered Business Accounting and Finance Certification Programme<\/strong><\/a><\/p>\n<\/td>\n<td style=\"text-align: center;\"><a href=\"https:\/\/entri.app\/course\/sap-fico-training-course\/\" target=\"_blank\" rel=\"noopener\"><strong>SAP FICO Course<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><a href=\"https:\/\/entri.app\/course\/sap-mm-online-course\/\" target=\"_blank\" rel=\"noopener\"><strong>SAP MM Online Training<\/strong><\/a><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/entri.app\/course\/sap-sd-training-online\/\" target=\"_blank\" rel=\"noopener\">SAP Sales and Distribution Course<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/entri.app\/course\/acca-course\/\" target=\"_blank\" rel=\"noopener\">Association of Chartered Certified Accountants Course<\/a><\/strong><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/entri.app\/course\/hr-management-course-in-kerala\/\" target=\"_blank\" rel=\"noopener\">HR Management Course in Kerala<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/entri.app\/course\/strategic-accounting-and-finance-programme\/\" target=\"_blank\" rel=\"noopener\">PwC Edge : Strategic Accounting and Finance Programme<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Being a freelancer, this particular question must have found its way into your brain: Do I have to pay taxes? Well, there is only one answer, and that is\u00a0yes! Regardless of not getting a paycheck every month, the government considers you a tax-paying citizen. So, is there any difference in filing an ITR if I&#8217;m [&hellip;]<\/p>\n","protected":false},"author":129,"featured_media":25614330,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1887,802],"tags":[],"class_list":["post-25613921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to File ITR for Freelancers AY2025-26 (FY 2024-25)<\/title>\n<meta name=\"description\" content=\"The ITR filing dates are out for freelancers. 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