In short
- List each deliverable on its own line, show usage rights as a separate line, and show GST apart from the fee. That makes tax checks and payment faster.
- A registered creator charges 18 percent GST under SAC 998361 (a CA's summary, medium to low confidence). An unregistered creator charges none and should not show a GST line.
- TDS belongs on the brand's payment advice, not the creator's invoice. The section for cash fees is unresolved in our sources, so leave that cell for your CA.
- Free products have no invoice. Collect a short declaration of value instead, so your per-creator ledger and the ₹20,000 test stay accurate.
An influencer invoice in India should show the creator's legal name, address, state and PAN, the brand's details, an invoice number and date, a contract reference, one line per deliverable, usage rights as a separate line, the fee and GST apart, and bank details in the creator's own name. A registered creator charges 18 percent GST, according to a chartered accountant's summary. An unregistered creator charges none. TDS is shown on the brand's payment advice, not on the invoice.
Our guide to TDS 194R and GST on influencer payments has a short table of what a valid invoice includes. This post goes one level deeper into the document itself: a fill-in template, six variants, the payment advice that carries the TDS, and the errors that make finance teams bounce an invoice. It sits alongside our influencer contract guide and our complete influencer marketing guide. We have not covered other GST compliance, such as e-invoicing, beyond what our sources support.
The template, field by field
Send this table to creators with the contract so they know what is required.
| Section | Field | What to enter |
|---|---|---|
| Header | Title | "Tax invoice" if registered; otherwise "Invoice". Ask your CA for the exact title for unregistered creators |
| Header | Invoice number and date | A unique number in sequence, for example CR/2026-27/001, and the date issued |
| Supplier | Legal name | As on the PAN, with the handle in brackets |
| Supplier | Address and state | Full address; the state fixes the place of supply |
| Supplier | PAN | Required before payment |
| Supplier | GSTIN | Only if registered |
| Recipient | Brand's legal name and billing address | As in the contract |
| Recipient | Brand's GSTIN | If the brand is registered, so it can check input credit |
| Reference | Contract or PO number, date and campaign name | Ties the invoice to the agreement |
| Lines | Description of each deliverable | Format, handle, post link and go-live date, one line each |
| Lines | Usage rights | Its own line: media, window and start date |
| Lines | SAC | 998361, if registered |
| Lines | Quantity, rate, amount | Per line, before GST |
| Totals | Subtotal | Sum of the lines |
| Totals | GST | 18 percent shown as one IGST line or as CGST plus SGST, if registered |
| Totals | Invoice total and amount in words | Subtotal plus GST |
| Payment | Due date | As stated in the contract's payment clause |
| Payment | Bank details | Account name that matches the legal name, account number, IFSC |
| Sign-off | Declaration and signature | Name, date and signature or e-signature |
A filled example
| Line | Description | Amount |
|---|---|---|
| 1 | Instagram Reel on @creatorhandle, posted 14 Nov 2026 (link attached) | ₹40,000 |
| 2 | Instagram Story set, 4 frames, posted 14 Nov 2026 | ₹10,000 |
| 3 | Paid-ad usage rights, 30 days from 14 Nov 2026 (35% of lines 1 and 2) | ₹17,500 |
| Subtotal | ₹67,500 | |
| IGST at 18% | ₹12,150 | |
| Invoice total | ₹79,650 |
Contract ref. BR-CR-0412 dated 2 Nov 2026. Payable 7 days after the brand verifies the post.
The 35 percent rights line is the planning default used in our influencer cost calculator, and it sits inside the published bands for usage rights. Showing it apart from the fees means the creator, the brand and the CA can all see what the rights cost.
Six variants
| Variant | What changes | Caveat |
|---|---|---|
| Registered creator, same state as the brand | Tax shown as CGST plus SGST, per the place of supply | Ask your CA to confirm the split on the first invoice |
| Registered creator, different state | Tax shown as IGST at 18 percent | As above |
| Unregistered creator, below ₹20 lakh turnover | No GST line and no GSTIN | An unregistered creator should not charge GST. CBIC Circular 38/12/2018 records an exemption for interstate providers below the threshold, but the page is old |
| Creator billing a brand outside India | Possibly no GST: one CA's guide says exports of services can be zero-rated with a Letter of Undertaking | Single low-confidence source; the creator must ask their CA |
| Agency invoicing the brand | The agency's fee on one line with 18 percent GST, and each creator's fee on its own line | Ask your CA how GST and TDS apply to the pass-through lines |
| Free product or experience | No invoice. A declaration of value instead | See the next section |
The SAC code and the 18 percent rate come from a chartered accountant's 2026 summary, and CBIC's GST FAQ confirms the registration threshold. We found no CBIC clarification specific to influencers, so treat the code as a default to confirm on a sample invoice.
A declaration for benefits in kind
When a creator receives a product, a stay or a trip with no cash, there is nothing to invoice. For income-tax purposes TaxGuru's summary of the CBDT circular on section 194R says the payer should collect a declaration and the advance tax challan details for benefits in kind, and values them at fair market value: the brand's purchase price, or its selling price if it makes the item. Use a short form so the ledger is accurate.
| Field | What to enter |
|---|---|
| Creator's legal name, PAN, address | As on the PAN |
| Benefit | Product, stay or experience, with a description |
| Value | Brand's purchase price, or selling price if the brand makes the item |
| Date given | Date delivered or availed |
| Kept or returned | If returned, attach the courier proof |
| Total benefits from the brand this financial year | From your ledger, including this one |
| Declaration | The creator confirms receipt and the value; signature and date |
Our post on how to value a barter collaboration shows how to set the value, and the TDS guide explains the ₹20,000 test.
Where TDS appears
The creator invoices the gross fee and any GST. The brand then issues a payment advice that shows what was deducted. Keep the two documents separate, so the creator can match the TDS to their own records and the brand can show what it paid.
| Column | Example (continuing the invoice above) |
|---|---|
| Invoice number and date | CR/2026-27/001, 14 Nov 2026 |
| Fee before GST | ₹67,500 |
| GST | ₹12,150 |
| TDS section | To be confirmed by your CA |
| TDS rate | 10 percent, assumed |
| TDS amount | ₹6,750, assumed, on the pre-GST fee |
| Net paid | ₹72,900 |
| Payment date and bank reference | Fill in on payment |
Three cautions. A booking-platform guide quotes a 10 percent TDS obligation on creator fees, while commentators point to other sections, so the section for cash fees is unresolved in the sources we could read. The usual practice is to compute TDS on the fee before GST, but that is not in our sources, so confirm it. And since 1 April 2026 the Income-tax Act 2025 applies, with section numbers that tax blogs map to old ones. Leave the section cell to your CA, and ask what to print on the challan and certificate.
Errors that stall payment
| Error | Why it stalls | Fix |
|---|---|---|
| Name on the invoice differs from the PAN or bank account | Finance cannot match the payee | Use the PAN name; put the handle in brackets |
| An unregistered creator shows a GST line | Tax charged without registration | Remove it; get the GSTIN position confirmed |
| A registered creator leaves GST off | The invoice is incomplete for a registered creator and will need reissuing | Add the line before payment |
| Wrong state or place of supply | The CGST, SGST or IGST split is wrong | Check the state on both sides |
| One lump sum for fee and rights | Tax checks and renewals become guesswork | Split into lines |
| Description does not match the contract | Finance cannot tie the invoice to an approval | Use the contract's deliverable names |
| Invoice dated before the post is live | Payment is tied to verification | Issue it after go-live, or as the contract says |
| Brand's name or GSTIN is wrong | Input credit may be lost | Copy from the contract |
| Duplicate or missing invoice numbers | Reconciliation fails | Number in sequence |
| Bank account belongs to a manager or relative | Payee does not match the invoice | Name the manager in the contract and keep a letter |
| No PAN | Payment and the brand's own deduction are delayed | Collect it with the contract |
A three-point check for finance
Check each invoice three times, not once at the end.
| Point | Check | Stop if |
|---|---|---|
| Intake, with the contract | Legal name matches the PAN and the bank account; GST status is known; state is recorded | Any of the three is missing |
| Before payment | Invoice matches the contract lines and amounts; GST shown only if registered; the state gives the right tax split; the post is verified live with the label | The invoice and the contract disagree |
| After payment | Payment advice sent with the TDS shown; the benefits ledger updated; the invoice filed with the contract | The advice and the bank record differ |
Most bounced invoices fail at intake. A creator who has just been told what is needed is quick to fix it, and one who finds out on the day payment was due is not.
Records to keep
For each creator and financial year: the signed contract, each invoice, each payment advice with the bank reference, proof of TDS deposited, the TDS certificate as your CA advises, any declarations of value and the running benefits ledger. The payment terms guide shows how these fit into a payment timeline, and the agency contract checklist shows what to ask an agency to hand over.
Send the template with the contract, in plain language. We collect the PAN, invoice and bank details from every creator before a payment is released, and handle TDS as part of the campaign; the details are on our pricing page. To have this run for you, send us a brief.
This is general information, not legal or tax advice.
Sources
- GST on influencers and content creators, Tax Upadesh (a chartered accountant's blog) (24 Feb 2026)
- Frequently asked questions on GST: registration threshold for services, CBIC (undated, accessed 31 Oct 2026)
- Circular 38/12/2018-GST, CBIC (2018)
- Summary of TDS section 194R FAQs (CBDT Circular 12 of 2022), TaxGuru (30 Jun 2022)
- Income-tax Act 2025 comes into force from 1 April 2026, Income Tax Department (1 Apr 2026)
- Influencer fees in India: complete pricing guide (GST and TDS on creator fees), Booking platform guide (low confidence) (20 Mar 2026)
- Coverage of a 2026 India creator-economy report: registered creators, Campaign India (21 May 2026)
Frequently asked questions
What should an influencer invoice include in India?
The creator's legal name, address, state and PAN, GSTIN if registered, the brand's name and address, an invoice number and date, a contract reference, one line per deliverable with the handle and post date, usage rights as a separate line, the fee and GST shown apart, the total, payment terms and bank details in the creator's own name. See TDS 194R and GST on influencer payments.
Does an influencer have to charge GST?
Only once registered. A services provider must register above ₹20 lakh of annual turnover, or ₹10 lakh in special-category states, per CBIC material. Turnover is said to include brand deals, AdSense, affiliate income and free products at market value. An unregistered creator should not charge GST. A registered one charges 18 percent.
What is the SAC code for influencer services?
A chartered accountant's 2026 summary gives SAC 998361 and an 18 percent GST rate for influencer services. We found no CBIC clarification specific to influencers, so treat the code as medium to low confidence and confirm it on a sample invoice with your CA before you set it as a default.
Does the influencer invoice show TDS?
Usually not. The creator invoices the gross fee and GST, and the brand's payment advice shows the TDS deducted and the net paid. Which section applies to cash fees is unresolved in our sources, so your CA should decide it. For benefits such as kept products, section 194R applies at 10 percent above ₹20,000 a year.
How does an influencer invoice a brand outside India?
One CA's guide says exports of services can be zero-rated with a Letter of Undertaking, so the invoice may show no GST. That is a single low-confidence source. The creator should ask their own CA, and the foreign brand should expect different documents. This template is built for Indian brands.
What if the creator has never sent an invoice?
Send the template with the contract, in plain language, and say which fields are required and why. Many creators are individuals who invoice for the first time. Only 15.2 percent of surveyed creators are registered as a business or GST individual, so expect to explain PAN, state and bank details. See our payment terms guide.
How should an agency invoice show creator fees?
Itemised: the agency's own fee on one line and each creator's fee on its own line, so you can see what went to creators and what to the agency. Ask your CA how GST and TDS apply to the pass-through lines. See our agency fee guide and pricing page.