GST Invoice Format (India)

What is a GST Invoice (India)?

A GST invoice is the tax invoice a GST-registered business in India issues when it supplies goods or services. It is the document the buyer uses to claim input tax credit, so its contents are set by law rather than left to taste: Rule 46 of the CGST Rules, 2017 lists what it must carry, from the supplier's GSTIN and a serial number to HSN or SAC codes, the place of supply and the tax charged.

Every registered supplier issues one for a taxable supply — shops, manufacturers, traders, consultants and service firms alike. People call it a GST bill, a GST invoice or simply a tax invoice; they are the same document. A registered buyer needs your invoice, and needs it right, before they can claim credit for the tax they paid you, which is why an invoice with a wrong GSTIN or a missing HSN code tends to come straight back.

The tax split depends on where the supply goes. A supply within your own State carries central tax and State tax — CGST and SGST, or UTGST in a Union territory — in equal halves. A supply to another State carries integrated tax, IGST, instead, and the invoice has to name the place of supply with the State. Getting this the wrong way round is the most common error on small-business invoices, and correcting it means cancelling and reissuing.

Not every sale needs a full tax invoice. A business under the composition scheme issues a bill of supply instead and cannot charge tax, and exempt supplies also go on a bill of supply. Sales of less than two hundred rupees to unregistered buyers who do not ask for an invoice can go on one consolidated invoice at the end of the day. Larger businesses must also report each B2B invoice to the Invoice Registration Portal and print the IRN and QR code it returns — check whether the e-invoicing turnover limit applies to you before relying on a format like this one.

What to put in a GST Invoice (India)

These are the details this template asks for. Anything left blank is marked in red on the preview so you can see what is still missing.

How to write a GST Invoice (India)

1. Put your GSTIN, name and address at the top

   The supplier's legal name, address and fifteen-character GSTIN come first, exactly as they appear on your registration certificate, under the heading Tax Invoice. If you have more than one registration, use the GSTIN of the State the supply is made from — an invoice raised under the wrong registration is one the buyer cannot use.

2. Number it in an unbroken series

   Rule 46 asks for a consecutive serial number of no more than sixteen characters, unique within the financial year. Letters, numbers, hyphens and slashes are allowed, so a series like KS/26-27/0142 works. Start a fresh series each April or keep one running — either is fine as long as no number repeats in the same year.

3. Identify the buyer and the place of supply

   For a registered buyer, give their name, address and GSTIN or UIN. For an unregistered buyer, the name and address — with the delivery address and its State — are needed once the taxable value reaches fifty thousand rupees. For a supply to another State, show the place of supply with the State name, and the delivery address too if the goods go somewhere else.

4. List each line with its HSN or SAC code

   Every line needs the HSN code for goods or the SAC code for services, a description, the quantity and unit, the rate and the taxable value after any discount. How many digits of the code you must show depends on your turnover, so check the current notification rather than guessing. Put the GST rate against each line; different items on one invoice can carry different rates.

5. Show the tax, reverse charge and signature

   Total the taxable value, then show the tax — CGST and SGST in equal halves for a supply within the State, or IGST for a supply to another State — and the invoice total. State whether tax is payable on reverse charge, add a line certifying the particulars are true and correct, and sign it by hand or digitally as the supplier or an authorised signatory.

Common mistakes

• Charging CGST and SGST on a supply to another State, or IGST on a supply within the State, which puts the tax in the wrong account and means cancelling and reissuing the invoice.
• Copying the buyer's GSTIN wrongly, so the invoice does not show up against their registration and they cannot claim the credit.
• Leaving out HSN or SAC codes, or showing fewer digits than your turnover requires.
• Restarting or repeating invoice numbers within a financial year, which breaks the unique serial number the rules ask for.
• Charging GST on a tax invoice while registered under the composition scheme, which should issue a bill of supply instead.

Frequently asked questions

This page explains general practice and is not legal advice. Requirements differ between countries and, in some cases, between states — check what applies where the document will be used.

Related templates

All templates · Finance templates