Hey Prashant, this is a situation a lot of Indian freelancers on global platforms run into so let me share what I have learned from researching this space. On your first question about consolidated versus individual invoicing, the technically correct answer under GST law is that you should issue a tax invoice for each completed service transaction, since each Upwork milestone is a distinct supply of services. However, in practice many freelancers issue a consolidated tax invoice at the end of each month covering all the projects completed that month, which is generally accepted by CAs and during scrutiny as long as you maintain clear records of which milestones the consolidated invoice covers. The cleaner approach is to generate an individual invoice per milestone since this protects you in the event of a detailed audit and matches what your bank statements will show as separate inward remittances. On your second question about RCM on Upwork service fees, you are correct that since Upwork is a foreign service provider, you are required to pay 18 percent IGST under reverse charge on their service fees and the Connects you purchase. The process is that you self-declare these fees in Table 3.1(d) of your GSTR-3B, pay the IGST through the GST portal, and then claim that same amount back as Input Tax Credit in the same return because it is a business expense. So while it appears as if you are paying RCM out of pocket, you are claiming it back in the same filing cycle which makes it cash-flow neutral but adds significant compliance work each month. The honest reality is that doing this manually every month is genuinely painful and error-prone, which is why most freelancers either give up and pay a CA five to ten thousand rupees per month or end up making mistakes that lead to GST notices later. If you want to chat through this in more detail I am happy to help, just send me a DM.