luckpandaHow to use the invoice format
- Pick the format that matches your GST status from the table below.
- Fill in your details and the buyer's.
- Add items with quantity and rate, and GST only if you are registered.
- Save it; sign in to number invoices in one series for the financial year.
Which invoice format to use
| Your situation | Document | GST shown |
|---|---|---|
| GST registered, taxable supply | Tax invoice | Yes: CGST and SGST, or IGST |
| Composition scheme | Bill of supply | No |
| Supplying only exempt goods or services | Bill of supply | No |
| Not registered, below the threshold | Invoice or bill | No |
| Export or supply to an SEZ | Tax invoice under LUT, or with IGST | Zero under LUT, or IGST |
| Advance received for services | Receipt voucher | Yes |
| Correcting an issued invoice | Credit note or debit note | Yes |
Invoice format for a business without GST
- Your name or business name, address and contact details
- Your PAN, if clients deduct TDS
- Invoice number and date
- Buyer name and address
- Description, quantity, rate and amount for each item
- Total in figures and words
- Bank details or UPI ID
- No GST lines, and no "Tax invoice" title
Numbering invoices
Use one series per financial year, April to March, with no gaps or repeats. A year prefix, such as 26-27/001, keeps numbers unique when the series restarts. Separate series for separate branches or document types are allowed, as long as each one runs consecutively.