You can take a first international payment without incorporating

GST registration threshold for services

Under Section 22 of the CGST Act, service suppliers in most states must register when aggregate annual turnover exceeds ₹20 lakh. Special-category states (including several North-Eastern states) use a ₹10 lakh threshold. Goods often use a higher ₹40 lakh line — that is not the SaaS/freelance line.

Below the threshold, with only domestic clients, registration is generally not mandatory. Export of services is a nuanced area: you are often not forced to register from rupee one solely because the client is foreign, but without GSTIN you cannot file an LUT.

Official starting point: gst.gov.in. Last reviewed 2026-09-01.

LUT for zero-GST export invoices

Export of services is zero-rated. If you are GST-registered, file a Letter of Undertaking (Form RFD-11) on the GST portal so you can invoice foreign clients without charging IGST and waiting on a refund. LUT is typically valid for a financial year and is free to file online.

Without LUT (or without registration), you cannot run the clean “export under LUT” paperwork path. Many solos still take PayPal / MoR / Wise payouts below threshold — that does not replace GST rules once you cross ₹20 lakh.

Invoicing tools without a company

• Zoho Invoice — free plan for basic invoices; sign up as an individual. Useful before GSTIN exists. Official: zoho.com/invoice
• Refrens — India-oriented invoicing with a free tier used by freelancers; GST fields appear when you have a GSTIN. Official: refrens.com

Income tax still exists at ₹0 GST

Not charging GST does not mean the inflow is untaxed. Foreign receipts into a personal account are typically professional / business income. Keep FIRCs or bank advice slips. ITR-3 / ITR-4 (presumptive 44ADA, where eligible) is a CA conversation, not a wiki card.