GST Invoice Format in India: Fields & Worked Example

A GST tax invoice identifies a taxable supply and shows the prescribed particulars, taxable value and tax charged. Use it when the relevant GST rules require a tax invoice; exempt supplies and composition supplies can require a bill of supply instead.

This guide covers a practical starting format for India, with fictional calculations. It does not determine your registration, place of supply, classification, rate or filing obligations. Confirm those decisions against current official rules and transaction-specific professional advice.

Choose the right document first

Check who is supplying, what is supplied and the applicable GST treatment before selecting a template. A tax-invoice layout does not authorise an unregistered seller to collect GST.

Section 31 of the CGST Act covers tax invoices and circumstances including bills of supply for exempt supplies and composition taxpayers. Advances, continuous supplies and special transactions need their own checks. A proforma is preliminary paperwork, not a substitute for a required GST document.

Invoice particulars to check

Rule 46 in CBIC’s tax information portal sets the particulars, subject to special rules and provisos. This grouped checklist is a starting point:

Area	Particulars
Supplier	Name, address and GSTIN
Identification	Issue date; consecutive number, unique in the financial year, up to sixteen characters using permitted characters
Registered recipient	Name, address and GSTIN or UIN
Unregistered recipient	Recipient and delivery details, state name and code at taxable supply value of ₹50,000 or more; also below that value when requested
Supply	Description, applicable HSN/SAC, and quantity/unit for goods
Values	Total supply value and taxable value after applicable discount or abatement
Tax	Rates and amounts for the applicable tax components and cess
Location	State/place of supply for inter-state supplies and different delivery address where applicable
Other particulars	Reverse-charge indication and signature requirements, including applicable electronic-invoice exceptions

Special cases, including exports and certain online supplies, have additional particulars or provisos. A drawn signature image is not a certified digital signature. Use the complete current rule when those cases apply.

Decide between CGST plus SGST and IGST

For an ordinary domestic taxable supply, the relevant supplier location and place of supply help determine the tax components. Do not decide this solely from the buyer’s mailing address. Place-of-supply rules differ for goods and services, and special transactions can change the outcome.

Where the transaction is intra-state and the assumed combined rate is 18%, the example uses 9% CGST plus 9% SGST. UTGST applies instead of SGST where appropriate. For an ordinary inter-state supply at that assumed rate, the example uses 18% IGST. Verify the classification and actual rate before applying either.

Exports and supplies involving SEZs need separate assessment. They should not simply inherit the domestic 18% example. Confirm eligibility, documentation and the relevant tax-payment or LUT/bond route with your adviser.

Worked example: taxable value after a discount

The following fictional invoice assumes a domestic supply with an applicable 18% rate and a ₹1,000 discount that validly reduces the taxable value. There is no shipping, cess, reverse charge or advance. It does not prescribe a tax rate or HSN/SAC.

Invoice: INV/26-27/0042 · Issued: 4 October 2026. Add actual seller and recipient particulars, supply description, applicable code and location details.

Calculation	Intra-state example	Inter-state example
Charges before discount	₹10,000.00	₹10,000.00
Eligible discount	₹1,000.00	₹1,000.00
Taxable value	₹9,000.00	₹9,000.00
CGST at assumed 9%	₹810.00	—
SGST at assumed 9%	₹810.00	—
IGST at assumed 18%	—	₹1,620.00
Invoice total	₹10,620.00	₹10,620.00

Both examples have the same combined tax, but different components. Do not charge CGST, SGST and IGST together for this example. A payment already received reduces the remaining balance; it is a different entry from the price discount.

Put classification and supply details on each item

Choose the HSN for goods or SAC for services from the applicable classification, not from a similar-looking template. Required reporting detail can depend on turnover, recipient and notifications. Keep the description specific enough to explain the supply.

For mixed rates, inspect each item’s tax treatment. In this editor, item-level taxes can represent different rates, but the app does not classify items or validate those rates. Check taxable values and component totals in the PDF after editing.

Check issue timing and records

Invoice issue timing depends on the transaction. Section 31 distinguishes goods requiring movement, other goods and services, and includes special situations. A customer payment deadline is a separate commercial term; “Net 30” does not determine the statutory invoice issue deadline.

Retain the issued invoice, supply and payment evidence and any required correction records. Avoid changing a previously issued document without preserving the original and following the relevant GST process. Requirements for copies and electronic invoices can differ; consult CBIC’s invoice rules alongside current amendments.

A PDF is not an IRP-registered e-invoice

If e-invoicing applies, use the authorised registration process to obtain the IRN and signed QR code. Turnover history, covered documents, transaction type and exemptions determine applicability. See the authorised IRP’s mandate guidance and current notifications before deciding.

Reporting deadlines are another check. An IRP advisory effective 1 April 2025 describes a thirty-day reporting restriction for the covered ₹10-crore-and-above AATO category. Check subsequent advisories and your applicability; do not assume a PDF download completes registration.

This generator does not connect to an IRP, generate an IRN or government-signed QR code, file GST returns, or create an e-way bill.

Prepare and check the PDF in this app

Open the GST invoice generator. Its initial settings use INR, Indian formatting and editable CGST/SGST rates. Replace all sample details and rates with your own. Add the correct GSTINs, place of supply, item codes and any required reverse-charge or special wording using the available fields and notes.

Choose the appropriate tax components, review the arithmetic and check the exported PDF against your requirements. The app supplies formatting and calculations; responsibility for the transaction’s tax treatment and required registration remains with the issuer.