Do I need a GST invoice if I am not registered?

No. The GST invoice and bill of supply rules apply to registered persons. Give clients a clear numbered invoice or receipt anyway: they may need it for insurance or their employer, and you need it for your books.

Should I take payment before or after the session?

Either works if it is clear from the start. Paying at booking or in advance for a package reduces unpaid invoices; paying after each session suits clients who prefer it. Write your policy into your intake information.

Will clients pay a fee to pay me by UPI?

No. Under the September 2026 announcement, banks are told that merchants must not pass the merchant discount rate on to customers, and person-to-person UPI payments stay free.

Guide

Invoices and payments for therapists in India

Published 20 October 2026Updated 23 October 2026

How do I send invoices and collect payments as a therapist in India?

Give every client a numbered invoice or receipt for each session or package, showing your name, the client, the date, the service and the amount, and record each payment against it. If you are GST-registered, exempt sessions need a bill of supply and taxable work a tax invoice, issued within 30 days. Most clients pay by UPI or bank transfer; keep cash below the income tax limit and keep your records for as long as GST and income tax law ask.

What goes on the invoice

If you are not registered for GST, no GST invoice format applies, but a clear invoice protects you and the client. Include:

your name or practice name, address and contact details,
a serial number that never repeats, and the date,
the client's name (or the payer's, for a minor or a company),
what you provided: the service, session dates and number of sessions,
the amount, any advance already paid, and the amount due,
how to pay, and the due date.

If you are registered, the CGST Rules set the format. For exempt services, a registered person issues a bill of supply instead of a tax invoice (CGST Act section 31(3)(c)); rule 49 lists its fields, including your name, address and GSTIN, a consecutive serial number of up to 16 characters unique for the financial year, the date, the service accounting code (SAC), a description, the value and your signature. For taxable services, rule 46 adds the tax rate and amount and the place of supply. Rule 47 says an invoice for services "shall be issued within a period of thirty days from the date of the supply of service".

Whether your sessions are exempt is covered in our guide to GST on therapy sessions.

Taking payment

UPI is the usual way clients pay. Under the Ministry of Finance announcement of 15 September 2026 (PIB), person-to-person UPI payments stay free; person-to-merchant payments up to 2,000 rupees stay free of the merchant discount rate; small merchants receiving up to one lakh rupees a month through UPI QR codes into their own personal accounts keep a zero rate; and a 0.4% rate applies only to merchant payments above 2,000 rupees. Banks are told that merchants must not pass the charge on to customers. NPCI said on 13 October 2026 that the charge will start after Diwali, on a date still to be announced (NPCI).

For cash, section 186 of the Income-tax Act, 2025, in force from 1 April 2026, bars receiving two lakh rupees or more in cash from one person in a day, for a single transaction, or for one event or occasion. Packages and advance payments for many sessions are better taken by UPI or bank transfer.

Ask for payment at a set point, such as at booking, after each session, or monthly in advance.
Record every payment against its invoice the day it arrives, so you always know who still owes what.
Send a short, friendly reminder when an invoice passes its due date.
Keep advances as credit against future sessions, and refund unused credit if the client stops.

How long to keep records

A GST-registered person keeps accounts and records "until the expiry of seventy-two months from the due date of furnishing of annual return for the year pertaining to such accounts and records" (CGST Act section 36), longer if an appeal or investigation is pending. Section 62 of the Income-tax Act, 2025 requires books of account for "specified professions", which include medical. Whether a psychologist, counsellor or allied therapist counts as medical there is not settled, so ask your CA which rules you follow.

How Bliss helps

Invoices carry your clinic's name and GSTIN, follow the GST setting you chose once, and show your SAC code and the CGST, SGST and IGST breakdown when GST is on. Corrections are made with credit notes.

Record cash, UPI and bank transfers against each invoice, and see what is still due. A gentle email goes out when an invoice passes its due date.

Advance payments and credits are kept in a wallet you can apply to later invoices, and you can sell a package of sessions on one invoice.

A business client's TDS can be recorded against the invoice, with the Form 16A it owes you tracked each quarter.

Questions people ask

Do I need a GST invoice if I am not registered?: No. The GST invoice and bill of supply rules apply to registered persons. Give clients a clear numbered invoice or receipt anyway: they may need it for insurance or their employer, and you need it for your books.
Should I take payment before or after the session?: Either works if it is clear from the start. Paying at booking or in advance for a package reduces unpaid invoices; paying after each session suits clients who prefer it. Write your policy into your intake information.
Will clients pay a fee to pay me by UPI?: No. Under the September 2026 announcement, banks are told that merchants must not pass the merchant discount rate on to customers, and person-to-person UPI payments stay free.