• How to generate GST invoice for Upwork payments

Hi everyone 

i got $210 from UK client via upwork.com platform
but upwork tooks dome fees and charges

I have registered GST with sole proprietorship firm. and i have also LUT
for direct clients i am generating invoices without GST for foreign clients but for platforms like upwork is new to me.

($210 - $42 upwork service fees(20%) - $2.10 withholding tax - $0.99 withdrawal fees = $166.14 (i got this) 
in indian rupees = 12052.60

so for submitting GST invoice to CA
do i have to make invoice only for what i got($166.14) or entire amount($210) including service charge and all?
and another doubt is do i have to submit invoices before i got payment from usd to inr 
or i can generate invoice in inr after getting actual payment later?

if possible can you verify my invoice
Asked 7 days ago in GST

Dear Sir,


In reference to your query, please note that the invoice is to be prepared for Gross Value, i.e. $210.

The other deductions / charges are your expenses.


In reference to your 2nd part, your query is not clear.

However I am assuming from the perspective of GST filing. If that be the case, then you should upload the invoice as and when it is prepared by you.

So in case your invoice is prepared before receipt, you will have to accordingly upload the same in that period in which the said invoice was prepared. In case the invoice is prepared after receipt, then it would be advisable to ensure that the invoice is prepared in the same month as that of receipt and accordingly you may upload the said invoice in the GST portal.


The invoice format as provided by you is correct, save to the extent of valuation part as answered above.


Please advise in case of any further clarification.


Thanks & Regards,

CA Aditya Dhanuka.

Aditya Dhanuka
CA, Kolkata
31 Answers
2 Consultations

5.0 on 5.0

Dear Sir,


Yes you should raise your invoice for $210 after converting in INR.

The charges would be shown as a debit in your P/L.

Let's take an example- I purchased an item for INR 200 & sold for INR 300.

I would show my sales as 300 and expense/purchase as 200 and not net sale as INR 100.


Hope this clarifies.

Please advise in case of any other clarification.


Thanks & Regards,

CA Aditya Dhanuka.

Aditya Dhanuka
CA, Kolkata
31 Answers
2 Consultations

5.0 on 5.0



The invoice should be of the gross amount i.e. $210. The deductions by upwork and other charges are your expenses.

Lakshita Bhandari
CA, Mumbai
5557 Answers
649 Consultations

5.0 on 5.0

- Invoice should be of $210. It should be in the proper format as per the law prescribed for export invoices. You can share invoice at aroravivek1982@gmail for review. 

- Generation of invoice should be done on completion of services. There would be a difference in turnover in Income tax and GST due to fluctuation in foreign currency. For that you need to prepare reconciliation of the turnover.


For detailed discussion, you may opt for telephonic consultation.

Vivek Kumar Arora
CA, Delhi
4222 Answers
399 Consultations

5.0 on 5.0



You will have to make an invoice for the gross amount. The charges collected by Upwork would be part of your expenses. And Invoice is to be generated before or after providing the service, but not later than thirty days from the date of providing of service.

I hope this answer satisfies your requirements. For a detailed resolution of your query, you can contact us directly at badlaniassociates at Gmail or take a phone consultation.



CA Hunny Badlani

Badlani & Associates

Hunny Badlani
CA, Madhya Pradesh
2583 Answers
12 Consultations

5.0 on 5.0

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