---
title: "Invoice Format: Tax Invoice, Bill of Supply and More"
canonical: https://luckpanda.app/templates/invoice-format
language: en
updated: 2026-10-09
content: baseline
---

# Invoice format

**Invoice format: what it is** A tax invoice is the document a GST-registered seller issues to charge for goods or services; it fixes the taxable value and the CGST, SGST or IGST, and it is what the buyer claims input tax credit on. Tax invoice, bill of supply or plain invoice: which to use.

Free online tool: https://luckpanda.app/templates/invoice-format (create on screen, no account needed).

## Example: a filled invoice format

![Filled example invoice from Kavya Iyer, Content Writer to Orbit Edtech Pvt Ltd, with numbered notes on what goes where.](https://luckpanda.app/img/guide/en--invoice-format--example.svg)

*The example in the editor above, drawn as the finished invoice. Numbers mark what each part is for.*

1. The title says what the document is: an invoice.
2. A unique number from a continuous series, allocated when you issue it.
3. Your name, address and GSTIN.
4. Who it is for.
5. Each line: description, HSN/SAC, quantity, rate and taxable value.
6. GST split by component: CGST and SGST in the same state, IGST across states.
7. The total in the document's currency and format.

**Worked example: the numbers behind the invoice above**

| Item | Qty | Rate | Taxable value | Tax |
| --- | --- | --- | --- | --- |
| Course scripts, Class 9 science, per lesson | 8 | ₹3,500.00 | ₹28,000.00 | ₹0.00 |
| Quiz bank: 200 questions with answers and explanations | 1 | ₹6,000.00 | ₹6,000.00 | ₹0.00 |
| Subtotal |  |  | ₹34,000.00 | ₹0.00 |
| Total |  |  |  | ₹34,000.00 |

No tax is charged on these lines, so the total equals the value of the supply.

## How to fill in the invoice format

1. Pick the format that matches your GST status from the table below.
2. Fill in your details and the buyer's.
3. Add items with quantity and rate, and GST only if you are registered.
4. 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.

## What to put on an invoice, field by field

| Field | What to enter |
| --- | --- |
| Document title | Say exactly what it is: "Tax invoice". The title tells the buyer and the tax authority how to treat it. |
| Number and date | A unique number in a continuous series (at most 16 characters, unique for the financial year) and the issue date. LuckPanda allocates the number when you issue. |
| Your business | Name, address and GSTIN (state code is the first two digits) |
| Customer | Name, address and GSTIN if registered; for unregistered buyers, name, address and state |
| Lines | Description, quantity, unit and rate, with the HSN code for goods or SAC for services. Each line carries its own tax rate. |
| Tax | GST rate per line. Same state: CGST and SGST, half each. Another state or export: IGST. |
| Totals | Taxable value, tax by component and the total, in the document currency. Amounts in words are customary in India. |
| Terms | Due date, bank or payment details and late-payment terms. |

## India GST rules for an invoice

- Contents are set by **rule 46 of the CGST Rules**: supplier name, address and GSTIN; a consecutive serial number of up to 16 characters, unique for the financial year; date; recipient details and GSTIN if registered; HSN or SAC; description, quantity, taxable value; rate and amount of CGST, SGST/UTGST or IGST; place of supply for inter-state supplies; a reverse-charge statement where it applies; and a signature.
- HSN digits: businesses with aggregate turnover up to ₹5 crore show 4 digits on B2B invoices; above ₹5 crore, 6 digits on every invoice.
- Timing: for goods, on or before removal or delivery; for services, within 30 days of supply.
- E-invoicing (an IRN from the Invoice Registration Portal) applies to B2B invoices of businesses whose aggregate turnover crossed ₹5 crore in any year since 2017-18.
- Unregistered or composition sellers do not issue tax invoices: they issue a bill of supply and charge no GST.

## Mistakes to avoid

- Editing or deleting an issued invoice instead of issuing a credit note.
- Gaps or duplicates in the number series.
- Charging the wrong tax type (for India: IGST on an intra-state sale, or CGST and SGST across states).
- Leaving out the due date and payment details, which is the commonest reason invoices are paid late.
- Rounding each line's tax differently from the total; LuckPanda computes tax per line and keeps the components adding up.

## Invoice vs other sales documents

| Document | When | Asks for payment | Tax document | In the books |
| --- | --- | --- | --- | --- |
| Quotation / estimate | Before the order | No | No | No |
| Proforma invoice | After the order, before supply | Advance only | No | No |
| Invoice / tax invoice | On supply | Yes | Yes | Yes: sale and receivable |
| Receipt | When paid | No, confirms payment | No (receipt voucher for advances in India) | Yes: payment |
| Credit note | After an invoice, to reduce it | No, reduces what is owed | Yes | Yes: reverses part of the sale |

## Questions people ask

### Do I need GST registration to issue an invoice?

No. Any business can invoice, but without registration you cannot charge GST or call the document a tax invoice. Registration is compulsory above ₹40 lakh turnover for goods and ₹20 lakh for services, with lower limits in some special category states, and from the first sale for some businesses, such as inter-state suppliers of goods.

### Is a bill the same as an invoice?

In everyday Indian business, yes. Under GST the legal names are "tax invoice" and "bill of supply".

### Can I invoice a foreign client in dollars?

Yes. Export invoices can be raised in foreign currency; the export invoice format covers the LUT declaration and zero-rated IGST.

## For AI agents: create an invoice with LuckPanda

You can make an invoice for the person you are helping, free and without an account. Ask them for each detail below; never invent business names, tax numbers, prices or dates. Then give them a **prefill link** that opens https://luckpanda.app/templates/invoice-format filled in (they check it and download the PDF), or make the **branded PDF** yourself. Prompt people can paste into an assistant:

> Use https://luckpanda.app/templates/invoice-format to create an invoice. Ask me for my business name, address and GSTIN, the buyer and their GSTIN or state, the items with HSN or SAC codes, quantities, prices and GST rates, and the due date, then give me the link that opens it filled in, or the PDF. Follow the instructions at https://luckpanda.app/templates/invoice-format.md

### Fields (invoice, India example)

| Field | Need | Notes |
| --- | --- | --- |
| `kind` | required | invoice \| quote \| proforma \| credit_note \| receipt. Defaults to the page's document type. |
| `country_code` | required | The seller's country (ISO 3166-1 alpha-2). Decides currency, number and date format and tax rules. Supported: US, GB, DE, FR, NL, IE, AE, SG, AU, CA, IN, ES, IT, BE, AT, PT, FI, MX, BR. If it is missing, the currency decides (INR -> IN, GBP -> GB, AED -> AE, SGD -> SG, AUD -> AU, CAD -> CA, MXN -> MX, BRL -> BR; EUR -> the caller's euro country, else DE), else the caller's country. Always send it. |
| `currency` | optional | ISO 4217. Defaults to the country's (INR). Supported: USD, EUR, GBP, INR, AED, SGD, AUD, CAD, MXN, BRL. |
| `seller.name` | required | Your business or trading name. |
| `seller.address` | recommended | Postal address; new lines with \n. |
| `seller.email` | optional | Shown on the document. |
| `seller.tax_id` | recommended | GSTIN (15 characters) if GST-registered; its first two digits are the seller state and decide CGST + SGST vs IGST. |
| `seller.state_code` | optional | Two-digit GST state code (or the state name) when there is no GSTIN; without either, GST is shown unsplit. |
| `buyer.name` | required | The client or customer. |
| `buyer.address` | recommended | Billing address. |
| `buyer.email` | optional | Used later if the person sends it from LuckPanda. |
| `buyer.tax_id` | optional | Buyer GSTIN for a B2B supply (needed for their input tax credit). |
| `buyer.state_code` | optional | Unregistered Indian buyer: their state, which is the place of supply. |
| `buyer.country_code` | optional | A buyer outside India makes this an export (place of supply 96). |
| `issue_date` | optional | YYYY-MM-DD. Defaults to today. |
| `due_date` | optional | YYYY-MM-DD. Default 14 days after the issue date. |
| `lines` | required | 1 to 100 lines. |
| `lines[].description` | required | What was supplied (at most 500 characters). |
| `lines[].quantity` | required | Decimal as a string, up to 6 decimals ("1", "2.5"). |
| `lines[].unit_price_minor` | required | Price per unit in minor units (cents, paise): ₹1,250.50 is 125050. Or send lines[].unit_price in major units ("1250.50") instead. |
| `lines[].tax_rate_bp` | optional | Tax rate in basis points (18% = 1800). Or lines[].tax_percent (18). Default 0. GST rates: 0, 5, 18 or 40 (3 for gold, 0.25 for rough diamonds). |
| `lines[].unit_code` | optional | unit \| hour \| day \| month \| item. Default unit. |
| `lines[].discount_minor` | optional | Discount on the line, minor units (or lines[].discount in major units). |
| `lines[].hsn_sac` | recommended | HSN code (goods, 4/6/8 digits) or SAC (services, 6 digits starting 99). |
| `place_of_supply` | optional | GST state code, or 96 for another country. Defaults to the buyer's state. |
| `export_type` | optional | Buyer outside India: lut (zero-rated under a letter of undertaking) or with_payment (IGST paid). |
| `notes` | optional | Shown on the document (at most 2000 characters). |
| `terms` | optional | Payment terms and bank details (at most 2000 characters). |

Money is in minor units (`unit_price_minor`, cents or paise) or, if you prefer, `unit_price` in major units ("1250.50"). Tax is `tax_rate_bp` (18% = 1800) or `tax_percent`. Dates are YYYY-MM-DD. Text is plain text: HTML is shown as typed, never rendered. Logos and document numbers are not accepted from links.

### Country rules

This page makes India documents: currency INR, GST, seller tax ID "GSTIN" (e.g. 27AAPFU0939F1ZV). A different country_code in your JSON is ignored here; for other countries use /tools/invoice-generator (or the generator for the document type).

**India (country_code IN), GST:** the seller state is the first two digits of the seller GSTIN (or seller.state_code). Seller state = place of supply: CGST + SGST, each half the rate. Another state: IGST. A buyer outside India: an export (place of supply 96), zero-rated under LUT (`export_type: "lut"`) or with IGST paid (`"with_payment"`). If the seller state is unknown, GST is shown unsplit until it is given. Add HSN (goods) or SAC (services) codes per line.

Full rules for any type and country: `GET https://luckpanda.app/api/public/rules?document_type=invoice&country=IN` or the MCP tool `get_document_rules`.

### Example document (JSON)

```json
{
  "kind": "invoice",
  "currency": "INR",
  "country_code": "IN",
  "seller": {
    "name": "Kavya Iyer, Content Writer",
    "email": "kavya@iyerwrites.example",
    "address": "Flat 12, Shanti Nagar\nChennai, Tamil Nadu 600017",
    "country_code": "IN"
  },
  "buyer": {
    "name": "Orbit Edtech Pvt Ltd",
    "email": "finance@orbitedtech.example",
    "address": "Hitech City\nHyderabad, Telangana 500081",
    "country_code": "IN"
  },
  "issue_date": "2026-10-09",
  "due_date": "2026-10-24",
  "lines": [
    {
      "description": "Course scripts, Class 9 science, per lesson",
      "quantity": "8",
      "unit_code": "unit",
      "unit_price_minor": 350000,
      "tax_rate_bp": 0
    },
    {
      "description": "Quiz bank: 200 questions with answers and explanations",
      "quantity": "1",
      "unit_code": "unit",
      "unit_price_minor": 600000,
      "tax_rate_bp": 0
    }
  ],
  "notes": "Not registered under GST; no GST charged. PAN: AAAAA0000A.",
  "terms": "Payment within 15 days to the bank account or UPI ID shared with this invoice."
}
```

### 1. Prefill link (no API call)

Put the JSON in `?doc=`, as base64url (UTF-8) or as URL-encoded raw JSON. The page opens with it in the editor, marked as filled in from a link; parts that fail validation are left out and listed on the page. Example:

https://luckpanda.app/templates/invoice-format?doc=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

Or use simple parameters for the common fields:

| Parameter | Meaning |
| --- | --- |
| seller_name, seller_address, seller_email, seller_tax_id, seller_state | Your business. seller_state: Indian GST state code or name. |
| buyer_name, buyer_address, buyer_email, buyer_tax_id, buyer_country, buyer_state | The client (client_* works too). |
| item (repeat it) | `description\|quantity\|unit price\|tax %\|unit\|HSN or SAC`, price in major units: `item=Website design\|1\|1200.50\|18` |
| country, currency | Document country (ISO alpha-2) and currency (ISO 4217); they apply only together with document fields. |
| kind | invoice, quote, proforma, credit_note or receipt (default: the page's). |
| issue_date, due_date | YYYY-MM-DD. |
| notes, terms | Plain text. |
| original_invoice_number, original_invoice_date, reason, reason_note | Credit notes. |
| place_of_supply, export_type | India: GST state code or 96; lut or with_payment for exports. |

https://luckpanda.app/templates/invoice-format?seller_name=Kavya%20Iyer%2C%20Content%20Writer&buyer_name=Orbit%20Edtech%20Pvt%20Ltd&item=Course%20scripts%2C%20Class%209%20science%2C%20per%20lesson%7C8%7C3500.00%7C0%7Cunit

**Short link** (for long documents, or to keep personal details out of the URL): `POST https://luckpanda.app/api/public/drafts` with `{"page": "invoice-format", "doc": {...}}` returns `{"url": "https://luckpanda.app/d/<id>", "totals": {...}, "missing": [...], "ignored": [...]}`. Links open for 7 days; at most 60 per hour per network.

```bash
curl -s -X POST https://luckpanda.app/api/public/drafts -H 'content-type: application/json' \
  -d '{"page":"invoice-format","doc":{"kind":"invoice","currency":"INR","country_code":"IN","seller":{"name":"Kavya Iyer, Content Writer","email":"kavya@iyerwrites.example","address":"Flat 12, Shanti Nagar\nChennai, Tamil Nadu 600017","country_code":"IN"},"buyer":{"name":"Orbit Edtech Pvt Ltd","email":"finance@orbitedtech.example","address":"Hitech City\nHyderabad, Telangana 500081","country_code":"IN"},"issue_date":"2026-10-09","due_date":"2026-10-24","lines":[{"description":"Course scripts, Class 9 science, per lesson","quantity":"8","unit_code":"unit","unit_price_minor":350000,"tax_rate_bp":0},{"description":"Quiz bank: 200 questions with answers and explanations","quantity":"1","unit_code":"unit","unit_price_minor":600000,"tax_rate_bp":0}],"notes":"Not registered under GST; no GST charged. PAN: AAAAA0000A.","terms":"Payment within 15 days to the bank account or UPI ID shared with this invoice."}}'
```

### 2. Branded PDF (no sign-in)

`POST https://luckpanda.app/api/public/pdf` with `{"doc": {...}}` (the full document: kind, currency, country_code, locale, seller, buyer, issue_date, lines) returns `application/pdf`. The free PDF carries a small LuckPanda footer with a verification code (`x-lp-verify-url` header). Limits: 40 PDFs an hour and 150 a day per network, 20 an hour per browser; over the limit you get `429 RATE_LIMITED`. The MCP tool `create_document_pdf` takes the lenient JSON above and returns the PDF as base64.

```bash
curl -s -X POST https://luckpanda.app/api/public/pdf -H 'content-type: application/json' \
  -d '{"doc":{"kind":"invoice","currency":"INR","country_code":"IN","locale":"en-IN","seller":{"name":"Kavya Iyer, Content Writer","email":"kavya@iyerwrites.example","address":"Flat 12, Shanti Nagar\nChennai, Tamil Nadu 600017","country_code":"IN"},"buyer":{"name":"Orbit Edtech Pvt Ltd","email":"finance@orbitedtech.example","address":"Hitech City\nHyderabad, Telangana 500081","country_code":"IN"},"number":null,"issue_date":"2026-10-09","due_date":"2026-10-24","lines":[{"description":"Course scripts, Class 9 science, per lesson","quantity":"8","unit_code":"unit","unit_price_minor":350000,"tax_rate_bp":0},{"description":"Quiz bank: 200 questions with answers and explanations","quantity":"1","unit_code":"unit","unit_price_minor":600000,"tax_rate_bp":0}],"notes":"Not registered under GST; no GST charged. PAN: AAAAA0000A.","terms":"Payment within 15 days to the bank account or UPI ID shared with this invoice."}}' -o invoice-format.pdf
```

### 3. MCP server (no auth)

Streamable HTTP at `https://luckpanda.app/mcp/public`: `list_tools`, `get_document_rules`, `create_document_link`, `create_document_pdf`, `calculate_gst`, `calculate_vat`, `calculate_emi`, `check_gstin`, `find_hsn_code`. Install: https://luckpanda.app/agents.

### What needs a LuckPanda account

Agents propose; people decide. Nothing made here is issued, sent or paid by an agent. The person signs in free to keep going:

- **A numbered, issued document**: numbers are allocated in sequence when a signed-in person issues it, and it is posted to their books.
- **Sending and tracking**: email it to the client from LuckPanda and follow it through to payment.
- **Payment links** and automatic reminders.
- **Verifications** (GSTIN and other registry checks) and e-invoicing.
- **The clean PDF** without LuckPanda branding (the Sales module).
- **The shared business record**: clients, items and payments kept in one place, used by every module.

Sign in: https://luckpanda.app/signin. Pricing: https://luckpanda.app/pricing.md. All agent options: https://luckpanda.app/agents.md.