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GST Invoice in India: Format, Rules and Free Template

Updated

If your business is registered under GST in India, every taxable sale needs a proper tax invoice. Rule 46 of the CGST Rules lists the details it must contain, and getting them right matters: your buyer needs a correct invoice to claim input tax credit. This guide covers the mandatory fields, CGST/SGST vs IGST, HSN and SAC codes, current GST rates and a complete example.

What a GST tax invoice must include

  1. Your name, address and GSTIN
  2. A unique invoice number (up to 16 characters, consecutive within the financial year)
  3. The date of issue
  4. The buyer's name, address and GSTIN if registered
  5. For unregistered buyers with a value of ₹50,000 or more: their name, address, delivery address and state name and code
  6. The HSN code (goods) or SAC code (services)
  7. A description, and quantity and unit for goods
  8. The total value and the taxable value after any discount
  9. The tax rate and amount of CGST, SGST/UTGST, IGST and cess, shown separately
  10. The place of supply with the state name, for inter-state supplies
  11. The delivery address, if different from the place of supply
  12. Whether tax is payable on reverse charge
  13. The signature or digital signature of the supplier or an authorised person

Source: Rule 46 of the CGST Rules, 2017. Check the CBIC GST portal for the latest rules and notifications.

Who must issue a GST invoice

Every business registered under GST must issue a tax invoice for taxable supplies of goods or services. Registration is generally required once your turnover crosses ₹40 lakh for goods or ₹20 lakh for services, with lower limits in some special category states, and in some cases whatever your turnover, for example for inter-state sales of goods.

If you're not registered, or you're under the composition scheme, you don't issue tax invoices and can't charge GST. Composition taxpayers and businesses making exempt supplies issue a bill of supply instead.

CGST + SGST or IGST?

Which taxes go on the invoice depends on where you are and the place of supply:

Type of supplyTaxes on the invoiceExample at 18%
Intra-state (same state)CGST + SGST, half the rate eachCGST 9% + SGST 9%
Intra-UT (same union territory)CGST + UTGST, half the rate eachCGST 9% + UTGST 9%
Inter-state (different states)IGST at the full rateIGST 18%
ExportsZero-rated, with or without IGST paid (under LUT)0% under LUT

GST rates

Since 22 September 2025, GST has two main rates:

Some items are exempt (0%), and a few special rates apply to items such as gold and precious stones. The old 12% and 28% slabs were removed for most goods. Check the rate for your HSN or SAC code on the CBIC rate finder before invoicing.

HSN and SAC codes

HSN (Harmonised System of Nomenclature) codes classify goods, and SAC (Services Accounting Codes) classify services. They determine the GST rate and must appear on your invoices:

For example, SAC 998314 covers IT design and development services for applications.

GST invoice example

A Bengaluru software company invoices a client in the same state (Karnataka), so it charges CGST and SGST at 9% each, 18% in total:

Indigo Code Labs Pvt Ltd
80 Feet Rd, Koramangala, Bengaluru, Karnataka 560034
GSTIN: 29ABCDE1234F1Z5
[email protected]

TAX INVOICE

# ICL/26-27/0045

Bill To:

Saffron Foods LLP
GSTIN: 29PQRST6789K1Z2
100 Feet Rd, Indiranagar, Bengaluru, Karnataka 560038

Invoice Date:
5 Nov 2026
Place of Supply:
Karnataka (29)
Reverse Charge:
No
Due Date:
5 Dec 2026
ItemQuantityRateAmount
Mobile app development, SAC 9983141₹120,000.00₹120,000.00
UI/UX design, hours, SAC 99831440₹1,200.00₹48,000.00
Cloud hosting setup, SAC 9983151₹12,000.00₹12,000.00

Notes:

Amounts in INR. Pay by NEFT/RTGS or UPI by the due date. For Indigo Code Labs Pvt Ltd: Authorised Signatory.

Subtotal:
₹180,000.00
CGST (9%):
₹16,200.00
SGST (9%):
₹16,200.00
Total:
₹212,400.00
Balance Due:
₹212,400.00
An example GST tax invoice made with invoices.net. The businesses and GSTINs are made up.

It shows everything Rule 46 asks for: the supplier's and buyer's GSTINs, a 14-character invoice number for the 2026-27 financial year, the date, SAC codes, the taxable value (₹180,000), CGST and SGST shown separately (₹16,200 each), the place of supply, the reverse charge status and the authorised signatory.

How to make one with invoices.net

  1. Title, GSTIN and invoice number

    Click the title and change it to TAX INVOICE. Add your name, address with state, and GSTIN in the From box. Use an invoice number of up to 16 characters, for example ABC/26-27/001.

  2. Buyer and place of supply

    Add the buyer's name, address and GSTIN in Bill To. Rename PO Number to Place of Supply and enter the state name and code, for example "Karnataka (29)".

  3. Choose INR and add HSN/SAC codes

    Pick INR from the Currency menu. Add the HSN or SAC code to each item's description. In the downloaded PDF, amounts are written as "INR 1,000.00", because the PDF fonts don't include the ₹ sign.

  4. Set up the taxes

    Inter-state: rename Tax to IGST and set the full rate, for example 18%.
    Intra-state: rename Tax to CGST at half the rate (9%), then rename Shipping to SGST (9%) and enter the same amount as the CGST. Both appear separately and the total is correct.

  5. Reverse charge and signature

    State whether tax is payable on reverse charge, and add "For [your business]: Authorised Signatory" in the Terms. Sign the printed copy, or apply a digital signature to the PDF.

Bill of supply, e-invoicing and time limits

This guide is general information, not tax advice. For your situation, check the CBIC GST portal or speak to a chartered accountant.

Frequently asked questions

Who has to issue a GST invoice?

Every business registered under GST must issue a tax invoice for taxable supplies. Registration is generally required once turnover crosses ₹40 lakh for goods or ₹20 lakh for services (lower limits apply in some special category states), and in some cases regardless of turnover, such as inter-state supplies of goods.

When should I use CGST + SGST and when IGST?

If you and the place of supply are in the same state (intra-state supply), charge CGST and SGST (or UTGST), each at half the GST rate. If the place of supply is in a different state (inter-state supply), charge IGST at the full rate.

What is the format for a GST invoice number?

A consecutive serial number of up to 16 characters, unique for each financial year. It can contain letters, numbers, hyphens and slashes, for example ICL/26-27/0045.

Is the HSN or SAC code mandatory on a GST invoice?

Yes, for most businesses. Use HSN codes for goods and SAC codes for services. Businesses with turnover up to ₹5 crore must show at least 4 digits on B2B invoices; above ₹5 crore, 6 digits.

What is the time limit for issuing a GST invoice?

For goods, at or before the time of removal or delivery. For services, within 30 days from the date of supply (45 days for banks and some financial institutions).

What is a bill of supply?

A bill of supply is issued instead of a tax invoice when no GST is charged: by composition scheme taxpayers, and for exempt supplies. It must not show any GST.

Do I need e-invoicing?

B2B invoices from businesses with aggregate turnover above ₹5 crore in any financial year since 2017-18 must be reported to the Invoice Registration Portal, which returns an IRN and QR code for the invoice. Businesses below the threshold issue invoices as usual.

Can I make a GST invoice for free?

Yes. Use the free invoice template on invoices.net: change the title to TAX INVOICE, add your GSTIN, choose INR, add HSN/SAC codes to your items and set up CGST/SGST or IGST, then download a PDF. No sign-up needed.

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