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GST invoice format

Rule 46 of the CGST Rules lists what a GST tax invoice must contain. This page goes through each field in order, with a filled-in intra-state invoice below that you can edit into your own.

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GST invoice format · example

FromSabarmati Packaging Industries
ToTapi Textiles Pvt Ltd
CurrencyINR
DescriptionQtyPriceAmount
BOPP packing tape, 48 mm x 65 m (HSN 3919)600₹42.00₹25,200.00
LLDPE stretch film roll, 23 micron, 500 mm (HSN 3920)150₹310.00₹46,500.00
Total₹84,606.00

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How to use the GST invoice format

  1. Check your GSTIN, legal name and address in the seller block.
  2. Enter the buyer's GSTIN and state; together with yours, it decides CGST and SGST or IGST.
  3. Give each line its HSN or SAC and GST rate.
  4. Save it, and sign in to issue it with a consecutive number. For a quick invoice without the walkthrough, use the GST invoice generator.

GST invoice format, field by field (Rule 46)

#FieldWhat to enter
1SupplierName, address and GSTIN
2Invoice numberConsecutive serial number, up to 16 characters, unique for the financial year
3Date of issueThe invoice date
4RecipientName, address and GSTIN or UIN, if registered
5Unregistered recipientName, address, delivery address and state name and code, when the taxable value is ₹50,000 or more
6HSN or SAC4 or 6 digits, depending on turnover
7DescriptionThe goods or services supplied
8Quantity and unitFor goods, such as NOS, KGS or MTR
9Total valueValue of the supply
10Taxable valueValue after any discount or abatement
11Tax rateCGST, SGST or UTGST, IGST and any cess
12Tax amountEach tax shown separately
13Place of supplyState name and code, for inter-state supplies
14Delivery addressIf different from the place of supply
15Reverse chargeWhether tax is payable on reverse charge
16SignatureSignature or digital signature of the supplier

CGST and SGST, or IGST

Compare the supplier's state with the place of supply. If they match, the GST rate is split equally into CGST and SGST (UTGST in a union territory without a legislature). If they differ, the whole rate is charged as IGST. On an 18% line worth ₹1,00,000, that is ₹9,000 CGST plus ₹9,000 SGST within a state, or ₹18,000 IGST across states.

Mistakes that cost your buyer input tax credit

  • A wrong or missing buyer GSTIN, so the invoice never appears in their GSTR-2B
  • IGST on an intra-state supply, or CGST and SGST on an inter-state one
  • Invoice numbers that repeat or skip within the year
  • HSN codes with too few digits for your turnover
  • The invoice left out of GSTR-1 for the period

Questions

How many HSN digits must I show?

Businesses with aggregate turnover up to ₹5 crore in the previous year show 4-digit HSN codes on B2B invoices. Above ₹5 crore, 6 digits on all invoices. Services use SAC codes in the same way.

How long can the invoice number be?

Up to 16 characters, unique for the financial year, using letters, numbers, hyphens or slashes. Many businesses use a year prefix, such as INV/26-27/0001.

When do I need e-invoicing?

Businesses whose aggregate turnover has exceeded ₹5 crore in any year since 2017-18 must register B2B invoices on the Invoice Registration Portal, which returns an IRN and a signed QR code to print on the invoice. LuckPanda does not generate IRNs yet.

How many copies of a GST invoice are needed?

For goods, three: the original for the buyer, the duplicate for the transporter and the triplicate for the supplier. For services, two.

Is a signature required?

Yes, the signature or digital signature of the supplier or an authorised representative, except on an electronic invoice issued under the IT Act.

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