Indian GST Invoice — Format, Rules & Free Generator
A GST tax invoice in India must show your business name, address and GSTIN, a unique consecutive invoice number, the date, the customer’s details (and GSTIN if they’re registered), the goods or services with HSN/SAC codes, the taxable value, and the GST charged — CGST + SGST for sales within a state, or IGST for inter-state sales.
What an Indian GST invoice must include
| Must include | Detail |
|---|---|
| Supplier & GSTIN | Your name, address and GST Identification Number |
| Invoice number & date | A unique consecutive number (up to 16 characters) per financial year |
| Recipient | Name, address, and GSTIN if they are registered |
| HSN / SAC codes | HSN for goods, SAC for services, on each line |
| Taxable value | The value before tax, per line item |
| GST charged | CGST + SGST/UTGST (intra-state) or IGST (inter-state), with the rate |
| Place of supply | Required for inter-state supplies |
| Signature | Signature or digital signature of the supplier |
CGST, SGST and IGST — which one applies?
It depends on where the customer is. For a sale within your state (intra-state), the GST is split into CGST + SGST in equal halves — so 18% GST is shown as 9% CGST + 9% SGST. For a sale to another state (inter-state), you charge a single IGST at the full rate. The common GST slabs are 0%, 5%, 12%, 18% and 28%.
Do you need GST registration?
GST registration is compulsory once your turnover crosses ₹40 lakh for goods (₹20 lakh for services; the limits are lower in special-category states). Below that you don’t charge GST and issue a plain invoice. Only a registered business can issue a “tax invoice” and quote a GSTIN.
Tax invoice vs Bill of Supply
A regular registered dealer issues a tax invoice with GST shown. A business under the composition scheme, or one selling exempt goods, issues a Bill of Supply instead — no GST is charged separately on it. Businesses with turnover above ₹5 crore must also generate an e-invoice (IRN + QR code) for B2B sales.
Create your GST invoice free
Our free invoice generator runs in your browser — set the currency to INR (₹), add your GSTIN and items, and download a clean PDF. No signup, no watermark. Prefer a file? Grab a free invoice template, or see an invoice example.
Invoicing in another country?
This is general information, not tax or legal advice — rules, rates and thresholds change, so confirm current requirements on the official GST portal (gst.gov.in).
Frequently asked questions
What is a GST invoice?
A tax invoice issued by a GST-registered business in India, showing the GSTIN, HSN/SAC codes and the GST charged (CGST + SGST for intra-state, or IGST for inter-state sales).
What is the difference between CGST, SGST and IGST?
CGST and SGST apply together to sales within a state and are split equally; IGST applies to inter-state sales as a single combined rate.
Do I need a GSTIN to issue an invoice?
Only if you’re GST-registered. Below the turnover threshold you can issue a normal invoice or a Bill of Supply without GST.
What is the HSN code on an invoice?
HSN classifies goods (SAC does the same for services) for GST. It must appear on the invoice, with the number of digits depending on your turnover.
Written by the FreeBillKit team. Last reviewed July 2026.