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GST invoice format

Any layout works if the invoice shows the Rule 46 fields: your GSTIN, invoice number and date, the buyer, HSN or SAC codes, taxable value, GST and place of supply [1][2].

By , co-founder of Autobot 12 min read

What is a GST invoice format?

A GST invoice is the tax invoice that section 31 of the CGST Act requires a registered seller to issue [7]. "GST bill format" and "tax invoice format" mean the same thing.

Buyers claim input tax credit only on a tax invoice or debit note (section 16(2)(a)). No invoice, or an incorrect or false one, can cost a penalty of ₹10,000 or the tax evaded, whichever is higher (section 122(1)(i)) [7].

Checked on 25 Oct 2026. The invoice rules last changed on 1 Nov 2024 [2][8].

In a hurry? Use the free GST invoice generator.

What fields must a GST tax invoice have?

Rule 46 lists the particulars in clauses (a) to (s) [2].

Field Clause What to write
Your name, address and GSTIN (a) The GSTIN of the state you supply from [9].
Invoice number and date (b), (c) Up to 16 characters (letters, digits, - and /), unique in the financial year. For e-invoices, do not start with 0, / or - [12].
Buyer's name, address and GSTIN or UIN (d) If registered.
Unregistered buyer (e), (f) Name, address, delivery address, state and code, from ₹50,000 taxable value. Below that, only if the buyer asks.
HSN or SAC code (g) 4 or 6 digits, by turnover (see below).
Description, quantity and unit (h), (i) What you sold. Goods also need quantity and a unit such as NOS, KGS or MTR.
Value of supply and taxable value (j), (k) Quantity times rate; then less discount or abatement.
Rate and amount of tax (l), (m) For each tax, in percent and rupees. Add cess if any.
Place of supply and delivery address (n), (o) Required for inter-State supply; write it on every invoice. Delivery address only if different.
Reverse charge (p) Yes or No. If Yes, the buyer pays the tax, not you [2][7]. Notified supplies: Notifications 4/2017 and 13/2017 [14].
Signature (q) Signed or digital. Not needed on an electronic invoice under the IT Act, 2000.
QR code with IRN (r) Only on an e-invoice.
Declaration (s) Only above the e-invoice limit, on invoices outside e-invoicing.

Optional but expected: total in words, bank details, due date.

What does a filled GST invoice look like?

A sale inside Maharashtra, so CGST and SGST apply. All names and numbers are made up.

Tax invoice PPS/26-27/0418, dated 24 Oct 2026, marked ORIGINAL FOR RECIPIENT. Reverse charge: No.

Seller: Pavana Pack Supplies, Plot 14, MIDC Bhosari, Pune 411026, Maharashtra. GSTIN 27AQRDE4821K1Z8.

Buyer: Rajgad Snack Works LLP, Gat 212, Chakan Industrial Area, Pune 410501, Maharashtra. GSTIN 27ABMDS7352H1ZT.

Place of supply: Maharashtra (27), where the goods are delivered.

Description HSN Qty × rate (₹) Disc. Taxable value (₹) GST CGST (₹) SGST (₹)
1. Corrugated carton, 5-ply, 450 × 300 × 250 mm 481910 500 NOS × 38.00 19,000.00 5% 475.00 475.00
2. BOPP packing tape, 48 mm × 65 m, clear 391910 300 ROL × 42.00 5% 11,970.00 18% 1,077.30 1,077.30
3. Stretch film, 500 mm, 2 kg roll 392010 40 ROL × 310.00 12,400.00 18% 1,116.00 1,116.00
Total 43,370.00 2,668.30 2,668.30

Total value of supply ₹44,000.00, discount ₹630.00, tax ₹5,336.60. Invoice total ₹48,706.60, round off +₹0.40 (tax lines stay exact), amount payable ₹48,707.00. Amount in words: Rupees Forty-Eight Thousand Seven Hundred Seven only.

Payment: within 30 days by NEFT, RTGS or UPI to Sample Bank, Bhosari branch, account 000123456789, IFSC SMPL0001234.

  • The tape's 5% discount is on the invoice, so tax is charged on ₹11,970, not ₹12,600 (section 15(3)(a)) [7]. By rate: ₹19,000.00 at 5% (₹475.00 each of CGST and SGST) and ₹24,370.00 at 18% (₹2,193.30 each) [4].
  • The sample uses 6-digit HSN codes because the rate changes inside heading 4819: cartons (481910, 481920) are at 5%, other goods under 4819 at 18% [4].

Same goods to Deccan Fresh Foods Pvt Ltd, Hyderabad (GSTIN 36AKTDE9174C1ZK), delivered in Telangana. The place of supply is Telangana (36), so the tax is IGST: ₹950.00 on the cartons, ₹2,154.60 on the tape and ₹2,232.00 on the film, ₹5,336.60 in all. The total stays ₹48,706.60. Open this invoice in the generator and change the buyer's state to see both.

How do you choose between CGST and SGST or IGST?

Compare your state with the place of supply, not the billing address. Same state: CGST and SGST, half the rate each. Different state or an SEZ buyer: IGST at the full rate. UTGST replaces SGST in Chandigarh, Ladakh, Lakshadweep, Andaman and Nicobar, and Dadra and Nagar Haveli and Daman and Diu [10][11].

  • Goods: the place of supply is where delivery ends (section 10(1)(a)). A Mumbai buyer taking delivery at its Hyderabad plant means place of supply Telangana, so IGST [10].
  • Services to a registered buyer: the state of the registration you bill (section 12(2)(a)). To an unregistered buyer: their address on record, or else yours (section 12(2)(b)). Land and building services: where the property is (section 12(3)) [10].
  • Exports are zero-rated (section 16 of the IGST Act). Pay IGST, or give a bond or Letter of Undertaking in Form GST RFD-11 before exporting (rule 96A). The invoice says which, and names the country of destination [2][10].

GST on a price? Use the GST calculator.

Tax invoice or bill of supply: which do you issue?

A tax invoice if you charge GST. Otherwise a bill of supply, which shows no tax, or a plain bill if you are not registered [2][7].

Who you are What you issue
Regular taxpayer, taxable supply Tax invoice (section 31, rule 46)
Composition taxpayer Bill of supply, starting "composition taxable person, not eligible to collect tax on supplies" (rules 5 and 49)
Exempt or nil-rated supply Bill of supply (section 31(3)(c), rule 49)
Taxable and exempt items to an unregistered buyer One invoice-cum-bill of supply (rule 46A)
Not registered A bill without GST (section 32)

A bill of supply has your name, address and GSTIN, number, date, the buyer's details if registered, HSN or SAC code, description, value after discount and a signature [2].

For sales under ₹200 to unregistered buyers who do not ask for an invoice, one consolidated tax invoice per day will do [2][7].

How do invoices for goods and services differ?

Goods Services
Code HSN SAC, which starts with 99
Invoice by Removal of the goods; if nothing moves, delivery (section 31(1)) 30 days after the service; 45 for insurers, banks and NBFCs (section 31(2), rule 47)
Copies Three: ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER, TRIPLICATE FOR SUPPLIER Two: ORIGINAL FOR RECIPIENT, DUPLICATE FOR SUPPLIER (rule 48)
  • An e-invoice needs no copies (rule 48) [2].
  • Try the services sample: a web design job, SAC 9983, IGST.

How many digits of HSN or SAC code do you need?

Four digits if last year's aggregate turnover was up to ₹5 crore, six if it was more. Sellers up to ₹5 crore may leave the code off invoices to unregistered buyers [5].

  • Aggregate turnover counts all registrations under your PAN across India, including exempt supplies and exports but not taxes (section 2(6)) [7].
  • Search codes on the GST portal.

When do you need an e-invoice with an IRN and QR code?

If your aggregate turnover went above ₹5 crore (the limit since 1 Aug 2023) in any financial year from 2017-18, you must report invoices to registered buyers and export invoices to an Invoice Registration Portal. It returns an Invoice Reference Number (IRN) and a signed QR code for the invoice. Without them it is not treated as an invoice [2][6].

  • Left out: government departments, local authorities, SEZ units, insurers, banks, NBFCs, goods transport agencies, passenger transport and multiplex cinema tickets [2][6]. Invoices to consumers get no IRN [12].
  • Above the limit but invoicing without an IRN, say a consumer sale? Rule 46(s) asks for a declaration that you are not required to prepare an e-invoice for it (rule 48(4)). The free generator can add it [2].

The free generator cannot create IRNs. Use your accounting software or the government's e-invoice portal.

Which mistakes make a GST invoice wrong?

  • Calling it a tax invoice when you are unregistered or on composition [7].
  • Choosing CGST and SGST or IGST by billing address, not place of supply [10].
  • A number over 16 characters, with spaces, or repeated, skipped or restarted in a financial year. GSTR-1 (Table 13) reports each series' first and last number [2][13].
  • A discount not written on the invoice. Only a recorded discount reduces the taxable value [7].
  • Leaving out packing and other incidental charges, which count in the value of supply (section 15(2)(c)) [7].
  • Editing an issued invoice instead of issuing a credit or debit note (section 34) [7].

Can you get the GST invoice format in Word, Excel or PDF?

Yes, any of them works. Excel suits many invoices, Word suits a fixed layout, and a PDF stops the numbers changing by mistake.

Word: copy the filled example above and replace the values.

Excel: state code in B2, place of supply code in B3. For row 8, with quantity in D, rate in F, discount % in G and GST % in I (plain numbers like 5 or 18):

  • Taxable value (H8): =ROUND(D8*F8*(1-G8/100),2)
  • CGST (J8): =IF($B$2=$B$3,ROUND(H8*I8/200,2),0)
  • SGST (K8): =J8
  • IGST (L8): =IF($B$2=$B$3,0,ROUND(H8*I8/100,2))
  • Line total (M8): =H8+J8+K8+L8
  • Round off: =ROUND(SUM(M8:M30),0)-SUM(M8:M30)

Excel needs a macro or a long formula to write the total in words. The free GST invoice generator does it in lakh and crore and saves a PDF.

FAQ

Is there a government-prescribed GST invoice format?

No. Any layout with the rule 46 fields is valid [1][2].

What is the difference between a tax invoice and a bill of supply?

A tax invoice shows GST. A bill of supply shows no tax and is for composition taxpayers and exempt supplies (rule 49) [2][7].

How many digits of HSN code must a GST invoice show?

Four digits if last year's turnover was up to ₹5 crore, six if it was more. Sellers up to ₹5 crore may leave it off invoices to unregistered buyers [5].

Is an e-invoice with an IRN compulsory for me?

Yes, if your aggregate turnover went above ₹5 crore in any financial year from 2017-18, for invoices to registered buyers and exports. Banks, insurers, SEZ units and a few others are left out [6].

Can I make a GST invoice in Excel or Word?

Yes. Any layout with the rule 46 fields is valid. This guide has the Excel formulas [2].

About the author

Rahul Vijay is a co-founder of Autobot (Convogenie Technologies, Bengaluru), an AI assistant with its own computer that works like an employee while you are away.

Sources

General information, not tax or legal advice.

All pages opened on 25 Oct 2026.

  1. CBIC (prepared by NACIN), GST flyer "Tax Invoice and other such instruments in GST": "There is no format prescribed for an invoice, however, Invoice rules makes it mandatory for an invoice to have following fields"; contents of a tax invoice and of a bill of supply. https://www.gstcouncil.gov.in/sites/default/files/e-version-gst-flyers/Tax_Invoice_and_other_new.pdf
  2. Central Goods and Services Tax Rules, 2017, CBIC Tax Information Portal, current rule pages, whose footnotes list every amendment up to Notification No. 20/2024-Central Tax (the portal's one-file Rules stop at 26 Dec 2022): rule 5, rule 46, rule 46A, rule 47, rule 47A, rule 48, rule 49, rule 54, rule 96A.
  3. PIB, "Recommendations of the 56th Meeting of the GST Council", 3 Sep 2025 (a 2 rate structure with a Standard Rate of 18% and a Merit Rate of 5%, and a special de-merit rate of 40% for a select few goods and services, from 22 Sep 2025). https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau.pdf
  4. Notification No. 9/2025-Central Tax (Rate), 17 Sep 2025, as amended by No. 19/2025-Central Tax (Rate), 31 Dec 2025: central tax of 2.5% (Schedule I), 9% (Schedule II) and 20% (Schedule III), and 1.5%, 0.125% and 0.75% for gold, silver, diamonds and stones (Schedules IV to VI); entries for HSN 4819 10, 4819 20, 4819 (other), 3919 and 3920. https://taxinformation.cbic.gov.in/view-pdf/1010436/ENG/Notifications and https://taxinformation.cbic.gov.in/view-pdf/1010534/ENG/Notifications
  5. Notification No. 78/2020-Central Tax, 15 Oct 2020 (4 HSN digits up to ₹5 crore of turnover in the preceding year and 6 above, from 1 Apr 2021; sellers up to ₹5 crore may omit the digits on invoices to unregistered persons). https://www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
  6. E-invoicing: Notification No. 13/2020-Central Tax, 21 Mar 2020, as amended by Nos. 61/2020 (SEZ units left out), 70/2020 (any preceding year from 2017-18, and exports), 23/2021 (government departments and local authorities left out) and 10/2023 (₹5 crore from 1 Aug 2023): https://www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-13-central-tax-english-2020.pdf , https://www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-61-central-tax-english-2020.pdf , https://www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-70-central-tax-english-2020.pdf , https://www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-23-central-tax-english-2021.pdf and https://www.gstcouncil.gov.in/sites/default/files/2024-05/10ct_eng.pdf
  7. Central Goods and Services Tax Act, 2017, CBIC Tax Information Portal, current section pages: section 2, section 9, section 10, section 15, section 16, section 31, section 32, section 34, section 122. Section 2 has the definitions of aggregate turnover (2(6)) and reverse charge (2(98)).
  8. Notification No. 20/2024-Central Tax, 8 Oct 2024 (from 1 Nov 2024: the second proviso to rule 46 omitted and rule 47A inserted), https://www.gstcouncil.gov.in/sites/default/files/2024-10/ct-20-2024.pdf . Other changes to rule 46 after Dec 2022, in Nos. 38/2023 and 51/2023, concern services supplied through e-commerce operators and online money gaming, https://www.gstcouncil.gov.in/sites/default/files/2024-05/gst-ct-38-2023.pdf and https://www.gstcouncil.gov.in/sites/default/files/2024-05/51_eng.pdf
  9. GST Council, flyer "Registration under GST Law": a GSTIN has 15 digits, the first 2 are the State code, the next 10 are the PAN, then the entity code and a check sum number; one GSTIN per State for a PAN. https://gstcouncil.gov.in/sites/default/files/e-version-gst-flyers/Registration_under_GST_Law_new.pdf
  10. Integrated Goods and Services Tax Act, 2017, CBIC Tax Information Portal, current section pages: section 7, section 8, section 10, section 12, section 16 (sections 7(5), 10(1), 12(2) and 12(3), and 16 on zero-rated supply).
  11. Union Territory Goods and Services Tax Act, 2017, section 1 as amended by the Finance Act, 2020 (extends to Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Ladakh, Chandigarh and other territory), CBIC Tax Information Portal.
  12. NIC, e-invoice API documentation, Generate IRN: the IRN is a SHA256 hash of the supplier GSTIN, document number, document type and financial year; B2C invoices are not reported; reverse charge invoices still need an IRN; document numbers must not start with 0, / or -; the supplier state code and place of supply decide intra-State or inter-State supply; intra-State tax is the sum of the CGST and SGST rates. https://einv-apisandbox.nic.in/version1.03/generate-irn.html
  13. Notification No. 12/2024-Central Tax, 10 Jul 2024: FORM GSTR-1, Table 13 (documents issued during the tax period, with rows for outward invoices and for inward supply from unregistered persons). https://www.gstcouncil.gov.in/sites/default/files/2024-09/central-tax-12-2024-11072024.pdf
  14. CBIC, Frequently Asked Questions on GST, 3rd edition, 15 Dec 2018: reverse charge means the liability to pay tax is on the recipient, in notified categories; Notifications 4/2017 and 13/2017 (Central Tax (Rate)) list them. https://www.gstcouncil.gov.in/sites/default/files/2024-02/final-gst-fq-31218.pdf