How to record payment to freelancers?

Need clarity regarding payment to freelancers for correct process to follow, our queries are

  • Are freelancer like web developers, who provide us their services for secific project basis, are considered as vendors or employees/part time employees etc.

  • In case they are considered vendors, as most of them do not have GST numbers, should we add them as non GST registered vendors and deduct gst from payout or what ?

  • What should be the proper accounting entries, which accounts to debit and which account to credit, In the end we also need a summary of what we paid to a particular freelancer in a financial year.

Looking forward for a professional insight.