A good consulting invoice identifies both parties, describes the advice delivered and the period it covers, shows the fee basis (retainer, hours or fixed fee), and carries the GST details your situation requires. For foreign clients, add the currency, the client's overseas address and country, your bank's SWIFT details and, if you export under LUT, the line "Supply meant for export under LUT without payment of IGST". The same invoice then feeds straight into your monthly EDF.
Key takeaways
- Core fields: your legal name, address, GSTIN, invoice number and date, client details, description, SAC, amount and signature.
- SAC 998311 covers management consulting; confirm with your CA if your work is IT, legal, accounting or technical consulting.
- Domestic invoices show the applicable GST; export invoices under LUT show no IGST and carry the LUT wording.
- Describe the engagement clearly: scope, period, deliverables and fee basis.
- Every export invoice becomes a row in Part 2B of the EDF for its month.
Fields every consulting invoice should have
| Field | Domestic client | Foreign client |
|---|---|---|
| Your legal name, address, GSTIN | Yes | Yes |
| Invoice title ("Tax Invoice" / "Export Invoice") | Yes | Yes |
| Unique invoice number and date | Yes | Yes |
| Client name and address | Yes, with client GSTIN if registered | Yes, with full overseas address and country |
| Place of supply | State of the recipient | Outside India (where applicable) |
| Description of services and period | Yes | Yes |
| SAC code | Yes | Yes |
| Fee basis (hours, retainer, fixed) | Yes | Yes |
| Taxable value | In INR | In foreign currency (INR equivalent if your CA advises) |
| GST | CGST + SGST, or IGST, at the applicable rate | Nil under LUT, with LUT wording; or IGST if paid |
| Total in words | Recommended | Recommended |
| Bank details | Account, IFSC | Account, SWIFT, intermediary bank if needed |
| Signature | Yes | Yes |
For the GST mechanics, our GST invoice guide lists the mandatory particulars in more detail.
Choosing the SAC code
Consulting covers a lot of ground. Common starting points:
- 998311 management consulting and management services;
- 998313 IT consulting and support;
- 998222 accounting and bookkeeping (for accounting-related advisory, confirm with CA);
- other professional or technical consulting codes for legal, engineering or specialised advice.
If your work spans categories, use the code that matches each line's substance, or ask your CA which single code best represents the engagement. Our SAC code finder helps you compare.
Describing the work well
Vague descriptions cause trouble with clients, banks and tax officers alike. Compare:
| Weak | Better |
|---|---|
| "Consulting charges" | "Market-entry advisory for India: competitor review and go-to-market plan, phase 1" |
| "Professional fees for October" | "Monthly advisory retainer, October 2026: 2 board-prep sessions, pricing review memo" |
| "Services rendered" | "Operations diagnostic, 6 days at USD 900 per day, 5–14 October 2026" |
A clear description also helps your bank match the payment to the right purpose code. For business and management consultancy, that is usually P1006.
Sample: export consulting invoice
EXPORT INVOICE
| Supplier | Northwind Strategy Partners LLP, [address], Pune, Maharashtra |
| GSTIN | [GSTIN] |
| Invoice no. | NSP/EX/2026-27/041 |
| Invoice date | 31 October 2026 |
| Bill to | Alder & Finch Holdings Ltd, [address], London, United Kingdom |
| Place of supply | Outside India |
| Contract ref. | Advisory Agreement dated 1 August 2026 |
| # | Description | SAC | Qty | Rate (GBP) | Amount (GBP) |
|---|---|---|---|---|---|
| 1 | Monthly advisory retainer, October 2026 | 998311 | 1 | 3,500.00 | 3,500.00 |
| 2 | Supplier due-diligence review, 4 days | 998311 | 4 | 750.00 | 3,000.00 |
| Total | GBP 6,500.00 |
IGST: Nil. Supply meant for export under LUT without payment of IGST.
Amount in words: Pounds Sterling Six Thousand Five Hundred only.
Bank details: [Bank name], [branch], Account no. [number], SWIFT [code].
For Northwind Strategy Partners LLP, (signature), Designated Partner.
You can generate this format with our export invoice generator. For domestic clients, the GST invoice tool handles CGST, SGST and IGST.
From invoice to EDF
Northwind's October invoice goes onto its October 2026 EDF as one row in Part 2B: client name and address, United Kingdom, invoice number and date, GBP, 6,500, net realisable value, description, SAC 998311, contract reference. The EDF is due by 30 November 2026.
If the client pays GBP 6,480 because of intermediary charges, Northwind records the GBP 20 difference and keeps the payment advice. Realisation must happen within nine months of 31 October 2026.
Retainers, hourly billing and success fees
Retainers. Invoice at the start or end of each month consistently. State the period covered. Each retainer invoice is a separate EDF row.
Hourly or daily billing. Show hours or days, rate and dates. Attach a timesheet if the client requires it.
Success fees. Invoice when the fee becomes payable under the contract, describing the trigger (for example, "success fee on completion of distributor appointment"). Success fees on transactions can raise intermediary-service questions under GST; ask your CA before invoicing a foreign client.
This article is general information, not legal or tax advice.
Frequently asked questions
What should a consulting invoice include?
Your legal name, address and GSTIN; a unique invoice number and date; the client's name and address; a clear description of the services and period; the SAC code; the fee basis and amount; applicable GST or LUT wording; bank details; and a signature.
Which SAC code is used for consulting services?
SAC 998311 covers management consulting and management services and is the usual code for business consultants. IT consulting typically uses 998313, and other specialised consulting may use different codes, so confirm with your CA.
Do I charge GST on consulting invoices to foreign clients?
Export of services is zero-rated when the Section 2(6) IGST Act conditions are met. Most exporters invoice under LUT with no IGST and include the line "Supply meant for export under LUT without payment of IGST". Without an LUT, IGST is paid and a refund claimed.
Should the invoice to a foreign client be in rupees or foreign currency?
Most consultants invoice in the client's currency, such as USD or GBP, which keeps the payment and the EDF row consistent. Rupee invoicing is possible but changes the realisation period to 12 months and shifts conversion to the client.
Does every consulting invoice to a foreign client go on the EDF?
For covered exporters, yes. Each export invoice is a row in Part 2B of the EDF for the month in which it is raised, filed within 30 days from the end of that month.
Bottom line
A precise consulting invoice saves you trouble with clients, your bank and GST in one go. Create yours with our export invoice generator and carry the same details into your monthly EDF.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.