Indian GST Invoice: Format, Rules & Free Generator
A GST invoice with the wrong tax type, a missing HSN or SAC code or a mistyped GSTIN can cost your buyer their input tax credit. A correct one shows your GSTIN, a consecutive number, the recipient, the place of supply, HSN or SAC codes, the taxable value, and CGST plus SGST or IGST. Create one free below in INR, no signup, and download the PDF.
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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. Since the September 2025 reform, most goods and services are taxed at 5% or 18%, with 40% for a small set of luxury and sin goods, 0% for exempt items, and special rates for things like precious metals. Check the current rate for your HSN or SAC code.
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).
Last updated October 2026. General information, not tax or legal advice. GST rates, thresholds and rules change, so confirm the current position on the official GST portal or with a chartered accountant.
What else does Rule 46 of the CGST Rules ask for?
Rule 46 sets out the contents of a tax invoice. These are the details that complete the core list above.
| Detail | What to write |
|---|---|
| Invoice number | Consecutive, up to 16 characters, using letters, numbers, a hyphen or a slash |
| Place of supply and state code | The state where the supply is made, with its code, for example 27 for Maharashtra |
| Delivery address | Where the goods are delivered, if different from the billing address |
| Quantity and unit | For goods, such as 10 nos or 5 kg |
| Discount | Shown before arriving at the taxable value |
| Rate and amount of tax | CGST, SGST or UTGST, IGST and cess, shown separately |
| Reverse charge | Whether tax is payable on reverse charge, yes or no |
| Signature | The supplier’s or authorised representative’s signature, which can be digital |
| Amount in words | Common practice, so the total is hard to alter |
When must you issue a GST invoice?
- For goods, before or at the time of removal or delivery.
- For services, within 30 days of the supply. Banks, insurers and similar financial institutions get 45 days.
- For advance payments, a receipt voucher is issued at the time of receipt.
How many digits should the HSN code have?
The number of digits depends on your aggregate annual turnover. Businesses up to ₹5 crore generally need 4 digits for business-to-business supplies, and businesses above ₹5 crore need 6 digits. Confirm the current requirement on the GST portal, because notifications change.
What does a GST invoice look like within a state?
The businesses, GSTIN and amounts are made up for illustration, and the 18% rate is assumed for the example.
| Detail | Example |
|---|---|
| Supplier | Kaveri Web Studio, Pune, Maharashtra (27). GSTIN 27ABCDE1234F1Z5 |
| Recipient | Sahyadri Traders Pvt Ltd, Mumbai, Maharashtra (27) |
| Invoice number and date | KWS/2026-27/014, 1 October 2026 |
| Place of supply | Maharashtra (27) |
| Description (SAC) | Taxable value | CGST 9% | SGST 9% | Total |
|---|---|---|---|---|
| Website development (SAC 998314) | ₹50,000.00 | ₹4,500.00 | ₹4,500.00 | ₹59,000.00 |
What changes for a sale to another state?
If the same supplier sells to a recipient in Karnataka (29), the place of supply changes, so the invoice charges IGST instead of CGST and SGST.
| Description (SAC) | Taxable value | IGST 18% | Total |
|---|---|---|---|
| Website development (SAC 998314) | ₹50,000.00 | ₹9,000.00 | ₹59,000.00 |
How do export invoices work?
Exports are generally zero-rated. An exporter either pays IGST and claims a refund, or ships under a Letter of Undertaking (LUT) without paying IGST. The invoice then carries wording such as Supply meant for export under LUT without payment of IGST. Exports also need customs paperwork, so see the commercial invoice template.
When is a Bill of Supply the right document?
A composition dealer issues a Bill of Supply and must not collect tax. It should carry the wording Composition taxable person, not eligible to collect tax on supplies. Businesses selling only exempt goods or services also use a Bill of Supply. A person who is not registered cannot issue a tax invoice at all.
What about credit notes, debit notes and delivery challans?
If an invoice needs to be reduced after it is issued, you issue a credit note that refers to the original. See what a credit note is, the credit note template and the credit note generator. For goods moving without a sale, such as a job work transfer, a delivery challan is used. See what a delivery challan is and the delivery challan generator.
Does this PDF count as an e-invoice?
No. Businesses with aggregate turnover above ₹5 crore must report B2B invoices to the Invoice Registration Portal to get an Invoice Reference Number and QR code. A PDF from a generator carries neither. If you are in that group, produce the e-invoice through the portal or your accounting software, and use this page only for smaller or exempt cases.
How long should you keep GST records?
GST records, including invoices, are generally kept for 72 months, which is six years, from the due date of the annual return for the relevant year. Ask your chartered accountant for the exact period that applies to you.
Which GST invoice mistakes cause trouble?
- Charging CGST and SGST on an inter-state sale, or IGST on an intra-state one.
- Leaving out the HSN or SAC code.
- A wrong or mistyped GSTIN, which can block the buyer’s input tax credit.
- Gaps or repeats in the invoice number sequence.
- A composition dealer issuing a tax invoice and charging GST.
- An unregistered business showing a GSTIN or charging GST.
- Skipping the e-invoice when the turnover limit applies.
New to invoicing? Read how to write an invoice or use the quote template to price a job first.
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.
What is the format of a GST invoice?
A tax invoice headed Tax Invoice with the supplier name, address and GSTIN, a consecutive invoice number and date, the recipient details, the place of supply, each item with its HSN or SAC code, quantity, taxable value, the tax rate and amount, the total and the supplier signature.
How long can a GST invoice number be?
Up to 16 characters, using letters, numbers, a hyphen or a slash, and it must be unique for the financial year.
When is e-invoicing mandatory in India?
For businesses whose aggregate annual turnover exceeds Rs 5 crore, for business-to-business supplies. The invoice must be reported to the Invoice Registration Portal to get an IRN and QR code.
Can I issue a GST invoice for an export?
Yes. Exports are generally zero-rated, and the invoice states whether the supply is under LUT without payment of IGST or with payment of IGST. Check the current rules with your chartered accountant.
When must I issue a GST invoice for services?
Within 30 days of the supply of the service, or within 45 days for banks, insurers and similar financial institutions.
Written by the FreeBillKit team. Last reviewed October 2026.