How to create a GST invoice for brand deals in India
Most Indian creators either don't invoice at all (just accept bank transfers) or send an informal receipt that doesn't meet GST compliance requirements. Both approaches create problems: one delays payment, the other blocks the brand from claiming input tax credit. This guide covers everything you need to invoice correctly.
Do you need to charge GST on brand deal payments?
Not necessarily — it depends on your annual turnover. In India, GST registration is mandatory once your annual revenue from services exceeds ₹20 lakhs (₹10 lakhs for some Northeastern states and Uttarakhand).
Below this threshold, GST registration is optional. You cannot charge GST on your invoices if you're not registered, even if a brand asks for it.
Above the threshold, GST registration is mandatory and you must charge 18% GST on all service invoices to registered businesses. Failure to do so creates tax liability on the brand's side and compliance issues for you.
Many creators register voluntarily even below the threshold. Reasons include: appearing more professional to brands, being eligible to claim input tax credit on business expenses, and making it easier for brands whose accounts teams are set up for GST invoices.
Which SAC code to use — it's 998361
Every GST invoice for services requires a Service Accounting Code (SAC). Creators and influencers billing for social media content, brand collaborations, and digital marketing services use SAC code 998361.
SAC 998361 covers: management and running of social media accounts, social media content creation, digital marketing and brand promotion services. This is the correct code for Instagram Reels, YouTube integrations, LinkedIn posts, and any other brand collaboration deliverable.
Some creators mistakenly use 998312 (advertising agency services) or 999299 (general support services). These are incorrect for creator content and can create issues during audits. Use 998361.
The MediaKit Lab Invoice Generator pre-fills SAC 998361. You don't need to look it up or risk entering the wrong code.
What every GST invoice for a brand deal must include
Under Indian GST law, a valid tax invoice requires specific information. Missing any mandatory field makes the invoice non-compliant, which can prevent the brand from claiming input tax credit and creates problems for your own GST filing.
Mandatory fields: (1) The word "Tax Invoice" clearly on the document. (2) Your legal name, address, and GSTIN. (3) Invoice number (must be sequential within a financial year). (4) Invoice date. (5) Brand's legal name, address, and GSTIN if they're registered. (6) Description of services with SAC code. (7) Taxable value (before GST). (8) GST rate and amount — CGST + SGST if same state, IGST if different state. (9) Total amount including GST. (10) Your signature or digital equivalent.
Additionally for creator invoices: include TDS under Section 194J as a separate line showing the deduction amount and the net payable to you. This isn't a GST requirement — it's practical, because it shows the brand and your own records exactly what was deducted and why.
Understanding TDS on brand deal payments
TDS (Tax Deducted at Source) under Section 194J applies when a business pays a professional for technical or professional services above ₹30,000 in a financial year. Creator collaborations qualify as professional services.
The rate is 10% of the gross amount. The brand deducts this before transferring payment to you. Your ₹1,00,000 invoice results in ₹90,000 in your account — the brand pays the ₹10,000 TDS to the government on your behalf.
This TDS is not a loss. The ₹10,000 is credited against your total income tax liability for the year. When you file your ITR, you claim the TDS credit using Form 26AS (which shows all TDS deductions made against your PAN) or the AIS statement. If your total tax liability is less than the TDS deducted, you receive a refund.
To claim TDS credit, the brand must deposit the deducted TDS with the government and issue you Form 16A. Follow up for this document — it's required for accurate income tax filing.
Practically: structure your invoice to show gross amount, TDS deduction as a separate line, and net payable. This is cleaner than a lower invoice number and avoids disputes about what was agreed.
CGST + SGST vs IGST — which one applies
GST has two forms depending on whether the supplier and the recipient are in the same state.
Same state (intra-state supply): The 18% GST splits into 9% CGST and 9% SGST. Both appear as separate lines on the invoice.
Different states (inter-state supply): The full 18% applies as IGST as a single line.
The determining factor is the state of your business registration (your GSTIN's state) versus the brand's registered state (their GSTIN's state). A Mumbai-based creator invoicing a Bangalore-based brand: IGST. A Mumbai-based creator invoicing a Mumbai-based brand: CGST + SGST.
This distinction matters for the brand — they claim input credit differently depending on the type. An incorrect GST type on the invoice can block their credit claim. MediaKit Lab's invoice generator handles this automatically if you enter both GSTINs.
How to create a GST invoice for a brand deal: step by step
Step 1: Confirm GST registration status. If you're registered, proceed to step 2. If you're not registered (under ₹20L threshold), create a regular invoice without GST — no GSTIN field needed.
Step 2: Open the Invoice Generator on MediaKit Lab. Fill in your legal name, address, PAN, and GSTIN if registered.
Step 3: Fill in the brand's details. Name, address, and GSTIN if you have it. If the brand is unregistered or you don't have their GSTIN, you can invoice without it — but request it if possible.
Step 4: Add your service line. Description: something like "Social media content creation — [Platform] [Content Type] for [Campaign Name]." The SAC code 998361 is pre-filled. Amount: the gross agreed rate before any deductions.
Step 5: Toggle GST on or off. If registered and invoicing above ₹20L annual threshold, toggle on — 18% applies. The invoice calculates CGST + SGST or IGST automatically.
Step 6: Toggle TDS on or off. If the brand is a registered business paying you above ₹30,000, they will deduct 10% TDS. Toggle TDS on so the invoice shows the gross amount, the TDS deduction line, and the net payable. This gives the brand's AP team the correct numbers.
Step 7: Add bank details or UPI ID. The brand needs a way to pay. Bank account with IFSC is standard for NEFT/RTGS. UPI ID generates a QR code on the invoice for direct payment.
Step 8: Download the PDF and send it the same day the content goes live.
When to send the invoice — earlier than you think
The most common mistake: waiting until after the brand confirms they're happy with the content before invoicing. This adds 1–2 weeks to your payment timeline for no reason.
Standard practice: invoice the same day the content goes live. Not after approval. Not after the first week of performance data. The day it's live.
Your invoice terms should state Net 30 (payment due 30 days from invoice date). If you wait two weeks to invoice, your effective payment window is 44 days. Multiply this across 5 active deals and you're floating 45+ days of outstanding payments indefinitely.
If a brand pushes back on the amount or quality, the invoice doesn't obligate them to pay — that's a separate commercial conversation. But it starts the clock on your payment terms, which is your legal standing for following up.
Following up on unpaid invoices — what creators get wrong
Creators avoid following up because it feels awkward. Brands count on this. A polite follow-up on an overdue invoice is not a commercial relationship threat — it's normal business.
Your follow-up sequence: at 30 days, send a payment reminder referencing the invoice number and due date. At 45 days, send a firmer reminder noting the payment is 15 days overdue. At 60 days, escalate to the brand's accounts team directly (not the campaign manager) with the full invoice PDF attached.
Keep the shareable invoice link. When following up, include the link in every message — "Invoice #INV-2024-042, due [date], link here." Makes it impossible for the brand to claim they can't find the invoice.
Create your GST invoice now — no accountant needed.
SAC 998361 pre-filled. GST type auto-detected. TDS deduction calculated. PDF downloaded in under 2 minutes.