GST’s impact on small-scale freelancers is not as much as on the other business sectors. The main relief is the limit which has been increased to Rs. 20 Lakhs (Rs. 10 Lakhs for North East). As per the current laws, any freelancer earning an average of Rs. 15 Lakh is liable to register and pay service tax of Rs 2.25 lakh including SBS and KKC. As per the GST, these freelancers will not be liable to register for GST and will be saving on the whole amount of tax they used to pay earlier. If you fall below the Rs. 20 Lakh turnover/year and the company you are charging will be required to pay GST on a reverse charge basis, which then, will be available for credit to the company.