A GST invoice format (tax invoice) is the bill a GST registered business issues when it charges GST. Below are the fields the law asks for, two filled samples (CGST plus SGST and IGST), and free GST invoice templates in Excel, Word and PDF.
Fields a GST invoice format must have
Rule 46 of the CGST Rules lists what a tax invoice must contain. There is no fixed design, so any layout works if it shows these. Fill in the ones that apply to your sale.
- Supplier name, address and GSTINrequiredYour legal or trade name, full address and 15-character GSTIN, printed at the top.
- Invoice numberrequiredA consecutive serial number, unique in the financial year, up to 16 characters. Letters, numbers, hyphen and slash are allowed.
- Date of issuerequiredThe date the invoice is made. For goods, issue it before or when the goods leave or are delivered.
- Recipient name, address, GSTINrequiredBuyer details. Add the GSTIN or UIN if the buyer is registered.
- Unregistered buyer, Rs 50,000 or morerequiredName, address, delivery address, and state name with state code.
- HSN or SAC coderequiredHSN for goods, SAC (accounting code) for services. The number of digits depends on turnover.
- Description of goods or servicesrequiredPlain words a buyer can recognise: model, size, period of service.
- Quantity and unitrequiredFor goods: quantity with a unit such as Nos, kg, m or box.
- Total value and taxable valuerequiredTotal value of supply and the taxable value after any discount.
- Tax rate and tax amountrequiredCGST and SGST (or UTGST) for a supply within your state, or IGST for another state. Cess if any.
- Place of supplyrequiredState name, needed for inter-state supplies. It decides CGST plus SGST or IGST.
- Delivery addressOnly if it is different from the place of supply.
- Reverse chargerequiredSay whether tax is payable on reverse charge (Yes or No).
- SignaturerequiredSignature or digital signature of the supplier or an authorised person. Not needed on an electronic invoice under the IT Act.
A turnover based rule decides how many HSN digits you print: 4 digits if your aggregate turnover in the previous year was up to Rs 5 crore, 6 digits above that (Notification 78/2020). Businesses up to Rs 5 crore may leave HSN out on invoices to unregistered buyers. Details in the HSN guide.
GST invoice format sample (CGST and SGST)
A sale inside Gujarat by a Gujarat supplier: place of supply equals the supplier state, so each rate is split half CGST, half SGST.
TAX INVOICE
14, Sunrise Complex, CG Road, Ahmedabad 380009
GSTIN: 24ABCDE1234F1Z5 | State: Gujarat (24)
Date: 14 Oct 2026
Place of supply: Gujarat (24)
Reverse charge: No
Copy: Original for recipient
Bill to: Neelkanth Builders LLP
402, Shivalik Plaza, Ambawadi, Ahmedabad 380015
GSTIN: 24AAKFN5678Q1Z2 | State: Gujarat (24)
| # | Description | HSN/SAC | Qty | Rate | Taxable value | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | LED panel light 18W | 9405 | 40 Nos | 450.00 | 18,000.00 | 18% | 21,240.00 |
| 2 | FR copper wire 1.5 sq mm, 90 m coil | 8544 | 6 Coil | 1,795.50 | 10,773.00 | 18% | 12,712.14 |
| 3 | Installation and testing | 995461 | 1 Job | 6,500.00 | 6,500.00 | 18% | 7,670.00 |
| Amount | |
|---|---|
| Taxable value | ₹35,273.00 |
| CGST @ 9% | ₹3,174.57 |
| SGST @ 9% | ₹3,174.57 |
| Round off | -₹0.14 |
| Total | ₹41,622.00 |
Amount in words: Rupees Forty One Thousand Six Hundred Twenty Two Only
Bank: HDFC Bank, A/c 50200012345678, IFSC HDFC0000123. UPI: aaravelectricals@okhdfc
For Aarav Electricals
Authorised Signatory
GST invoice format sample (IGST, other state)
The same supplier ships to Pune. The place of supply is Maharashtra, a different state, so the whole tax is IGST at the full rate.
TAX INVOICE
14, Sunrise Complex, CG Road, Ahmedabad 380009
GSTIN: 24ABCDE1234F1Z5 | State: Gujarat (24)
Date: 14 Oct 2026
Place of supply: Maharashtra (27)
Reverse charge: No
Bill to: Pune Interiors Pvt Ltd
Office 9, Baner Road, Pune 411045
GSTIN: 27AAACP1234K1Z9 | State: Maharashtra (27)
| # | Description | HSN/SAC | Qty | Rate | Taxable value | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | LED panel light 18W | 9405 | 40 Nos | 450.00 | 18,000.00 | 18% | 21,240.00 |
| 2 | Aluminium profile 2 m | 7604 | 25 Nos | 320.00 | 8,000.00 | 18% | 9,440.00 |
| Amount | |
|---|---|
| Taxable value | ₹26,000.00 |
| IGST @ 18% | ₹4,680.00 |
| Total | ₹30,680.00 |
Amount in words: Rupees Thirty Thousand Six Hundred Eighty Only
For Aarav Electricals
Authorised Signatory
GST invoice format in Excel, Word and PDF
The Excel file asks for your state code and the place of supply code and then decides CGST plus SGST or IGST by itself. Line amounts, taxable value, tax, round off and grand total are formulas. Yellow cells are the only ones you type in.
Want it done for you? The GST invoice generator checks your GSTIN pattern, picks the tax type from the place of supply, adds an HSN-wise tax summary and writes the amount in words, then downloads a PDF with selectable text.
How many copies of a GST invoice?
| Supply | Copies | Marking |
|---|---|---|
| Goods | 3 | ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER, TRIPLICATE FOR SUPPLIER |
| Services | 2 | ORIGINAL FOR RECIPIENT, DUPLICATE FOR SUPPLIER |
This comes from Rule 48. The invoice generator can print all three copies in one PDF, each marked at the top right.
Step by step: fill a GST invoice
- Check the buyer. Registered buyer: copy the GSTIN and state from their GST certificate. Unregistered buyer: name and address, plus state and code when the value is Rs 50,000 or more.
- Set place of supply. For goods it is usually where the goods are delivered. For most services to a registered buyer it is the buyer location. See CGST, SGST or IGST.
- Enter items with HSN or SAC. Use the code from your purchase bill or the GST rate finder on the GST portal. Check the current rate for each item.
- Apply discounts before tax. The taxable value is the price after discount. Tax is worked on that.
- Add the totals and amount in words. Round off to the nearest rupee if you wish and show the round off line.
- Sign and issue on time. For goods, before or when they leave. For services, within 30 days of supply in the normal case.
Mistakes that get GST invoices rejected
Do
- Match the buyer GSTIN and legal name to the GST portal.
- Print the place of supply with state name and code.
- Keep one series per financial year, under 16 characters.
- Show the tax rate and amount for each tax separately.
- Say “Reverse charge: No” even when it does not apply.
Avoid
- Do not charge IGST within your state or CGST plus SGST for another state.
- Do not write “GST 18%” as one line on an intra-state invoice, split it.
- Do not skip HSN on B2B invoices.
- Do not change an issued invoice: issue a credit or debit note.
- Do not issue a tax invoice if you are under the composition scheme: use a bill of supply.
HSN-wise tax summary explained
Below the item table, a tax summary groups lines by HSN code and rate: taxable value, CGST and SGST (or IGST) and total tax. It is not one of the listed Rule 46 fields, but it makes your monthly HSN summary in GSTR-1 easier and buyers can reconcile quickly. The generator adds it when you tick the option.
| HSN | Taxable value | CGST | SGST | Total tax |
|---|---|---|---|---|
| 9405 | 18,000.00 | 1,620.00 | 1,620.00 | 3,240.00 |
| 8544 | 10,773.00 | 969.57 | 969.57 | 1,939.14 |
| 995461 | 6,500.00 | 585.00 | 585.00 | 1,170.00 |
GST invoice for unregistered buyers (B2C)
For a retail buyer without GSTIN, leave the buyer GSTIN blank. If the invoice value is Rs 50,000 or more, the invoice must also show the buyer name, address, delivery address and state with code. Businesses with turnover up to Rs 5 crore may leave HSN out on B2C invoices.
Reverse charge on the invoice
Some supplies are taxed under reverse charge: the buyer pays the GST instead of the supplier. Your invoice still shows the tax rate and says “Tax payable on reverse charge: Yes”. The generator has a Yes or No selector for this line.
Frequently asked questions
Is there a government prescribed GST invoice format?
No. The CGST Rules list the details, not the design. Your own format is valid if it carries every detail that applies.
How is the GST rate split on an intra-state invoice?
Equally between CGST and SGST (or UTGST in a union territory). An 18% item shows 9% CGST and 9% SGST.
What GST rates apply now?
After the rate changes from 22 September 2025 most goods and services fall under 5% or 18%, with 40% for a few items. Always check the current rate for your exact item on the GST portal.
Can I issue a GST invoice in a foreign currency?
For exports you can show the foreign currency value. Many exporters also show the rupee value. See the export invoice format.
Do I need an HSN summary table?
It is not one of the listed fields, but an HSN-wise tax summary makes returns easier and buyers often expect it. The generator adds it automatically.
What if my invoice is below Rs 200?
A tax invoice need not be issued for supplies below Rs 200 to an unregistered buyer who does not ask for one, if you issue a consolidated invoice for the day.
Checked and updated 14 Oct 2026. Independent template site; not tax or legal advice.