GST registration for architects

Registration basics

Design, planning, approvals support, site supervision and landscape design are all taxable services. Your registration with the Council of Architecture is a separate professional requirement and does not replace GST registration. A practice run as a partnership or LLP applies with its deed or incorporation documents, the partners' or designated partners' details and an authorisation for the signatory.

Place of supply follows the property

Architectural services relating to immovable property have their place of supply at the property's location. A Mumbai architect designing a villa in Goa for a Mumbai client is making an inter-state supply and charges IGST. The same architect designing a Pune office for a Delhi company charges CGST and SGST of Maharashtra, because both the office and the property are in Maharashtra.

For a project outside India, the place of supply is outside India, so the work can be an export of services if payment comes in foreign exchange and the other conditions are met. File an LUT in RFD-11 before invoicing it without IGST.

Billing by stages

Architects usually bill a percentage of fees at concept, drawings, approvals, tender and completion. Under GST, an invoice is due when each milestone is reached under the contract, and tax is due then even if the client pays late. Advances taken at signing are taxable when received.

• Name the milestone and the property address on each invoice.
• Charge GST on fees for third-party consultants you engage and rebill, unless you act strictly as a pure agent.
• Issue credit notes when a project is cancelled after an invoice.
• Keep the property address on file to support your choice of IGST or CGST plus SGST.

Credits and returns

Credit is available on design software, plotters, structural and MEP consultants' fees, and office rent. Credit on cars, club memberships and food is blocked. Developers who are your clients will reconcile your invoices against their GSTR-2B, so file GSTR-1 on time and use the right state and place of supply. A professional can set up your invoicing by property location and handle returns.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.