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GST Invoice Format & Tax Invoice Generator
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Important tax-compliance disclaimer: This page summarises the position of Indian GST law under the CGST Act, 2017 and CGST Rules, 2017 as commonly applied. GST rules and thresholds are amended frequently by CBIC. Generating an invoice does not constitute tax advice. Always consult a qualified Chartered Accountant before relying on any specific GST provision for your business. Fabricating invoices for transactions that did not occur, or claiming Input Tax Credit on invalid invoices, constitutes tax fraud under Section 132 of the CGST Act.
GST Invoice Format and Online Tax Invoice Generator
A GST invoice format is the layout a GST-registered business uses to bill a taxable supply of goods or services. The law calls this document a tax invoice, which is why "GST invoice format" and "tax invoice format" mean the same thing. Section 31 of the CGST Act, 2017 requires a tax invoice for every taxable supply, and Rule 46 of the CGST Rules, 2017 lists the fields it must carry.
This page gives you two things. The first is a GST bill generator: fill the form above and it places each Rule 46 field in the right spot, works out the CGST and SGST (or IGST) for every line, and gives you a print-ready PDF. The second is a plain-English guide to the tax invoice format itself, so you can check an invoice a supplier sends you, or build and audit your own GST invoice format in Excel or Word. New accounts get 10 free credits on sign-up, so you can create your first invoices at no cost.
Whether you are a freelancer billing your first GST-registered client, a small business issuing daily B2B invoices, or an accountant setting up a client's invoice layout, the generator gives you a format-correct starting point. For businesses above the e-invoicing threshold (Rs. 5 crore turnover), every B2B invoice must also be registered with the IRP to obtain a valid IRN and QR code. That step is done on the GST portal, not on this generator.
What Is a GST Tax Invoice?
A GST tax invoice is a legal document issued by a registered supplier under Section 31 of the CGST Act, 2017, recording the details of a taxable supply. The exact format and required content are prescribed under Rule 46 of the CGST Rules, 2017. The invoice serves three critical functions in the GST ecosystem.
Tax documentation
Records the supplier's tax liability and the applicable GST rate for the transaction.
ITC entitlement
Enables the recipient to claim Input Tax Credit against their output GST liability, under Section 16 of the CGST Act.
GSTR-1 to GSTR-2B matching
Facilitates automated reconciliation between the supplier's GSTR-1 filing and the recipient's GSTR-2B auto-populated return.
Without a valid tax invoice, the recipient loses the right to claim ITC under Section 16(2)(a) of the CGST Act. For businesses above the e-invoicing threshold, invoices without a valid IRN from the IRP are treated as non-existent under GST law, which is an extra reason to get the format right the first time.
16 Mandatory Fields Under Rule 46
Rule 46 of the CGST Rules prescribes 16 fields that every tax invoice must contain. Missing even one mandatory field can render the invoice non-compliant, block your buyer's ITC claim, and attract a Section 122 penalty.
Supplier name, address & GSTIN
Legal name of the GST-registered business, full address, and the 15-character GSTIN.
Unique invoice number
Sequential within the financial year, maximum 16 characters, alphanumeric with / or - allowed.
Invoice date
The actual date of issue. For services, within 30 days of supply.
Recipient name, address & GSTIN
GSTIN of the recipient if registered. If unregistered and value exceeds Rs. 50,000, include name, address, and state code.
HSN or SAC code
HSN (Harmonized System of Nomenclature) for goods; SAC (Services Accounting Code) for services. Number of digits depends on turnover.
Description of goods or services
Clear, line-by-line description of each item supplied. Vague descriptions can trigger scrutiny during audit.
Quantity and unit (UQC)
For goods, quantity with Unique Quantity Code (UQC), e.g. KGS, NOS, MTR, LTR.
Total taxable value
Value of supply after applying any discount or abatement, before GST is added.
Rate of GST
Applicable rate for each line item: 0%, 5%, 12%, 18%, 28%, or Cess as per GST schedule.
Amount of tax: CGST, SGST, IGST, Cess
Tax amount broken down by component for each line item. Rounding is per line item, not on the grand total.
Place of supply with state code
Mandatory for inter-state supply; determines whether CGST+SGST or IGST applies. Penalty up to Rs. 25,000 for omission.
Address of delivery (if different)
Required if the bill-to and ship-to addresses are different, as is common in bill-to-ship-to transactions.
Reverse charge indicator
If supply is taxable under RCM, the invoice must state 'Tax is payable on reverse charge basis.'
Total invoice value in figures and words
Grand total payable, written in both numerical and word form to prevent dispute.
Signature or digital signature
Of the authorised signatory of the supplier: physical signature, stamp, or digital signature.
QR code & IRN (e-invoicing)
Mandatory for businesses with aggregate turnover above Rs. 5 crore. Obtained from the Invoice Registration Portal (IRP).
Sample GST Tax Invoice Format, Field by Field
Rule 46 says what a tax invoice must contain, but not the order. The layout below is the order most Indian businesses and accounting tools follow, and it is the order our generator uses. If you are building a tax invoice format in Excel or Word, copy this structure top to bottom.
TAX INVOICE
- Supplier block: legal name, address, GSTIN, state and state code, contact details
- Invoice details: invoice number (max 16 characters, unique in the financial year), invoice date
- Bill to: recipient name, address, GSTIN (if registered), state and state code
- Ship to: delivery address, only if different from the billing address
- Place of supply: state name and code, which decides CGST + SGST or IGST
- Line items table: serial number, description, HSN/SAC, quantity, unit (UQC), rate, discount, taxable value
- Tax columns per line: GST rate, then CGST and SGST amounts (intra-state) or IGST amount (inter-state), plus Cess if any
- Totals: total taxable value, total of each tax, round-off, grand total
- Amount in words: the grand total written out, e.g. "Rupees Eleven Thousand Eight Hundred Only"
- Reverse charge: "Tax is payable on reverse charge basis: Yes/No"
- Bank and payment details: optional, but standard on B2B invoices
- Declaration and signature: authorised signatory name, signature or digital signature, and the IRN and QR code if e-invoicing applies
Items 9 to 12 are the ones most often left out of homemade formats. A missing "amount in words" line or a missing reverse charge declaration will not stop the invoice from printing, but it does make the document non-compliant on review.
GST Invoice Format in Excel and Word vs Online Generator
Prefer a spreadsheet? Download our free GST tax invoice format in Excel (taxable value, CGST, SGST and IGST columns calculate automatically) or the tax invoice format in Word. See all formats on the invoice format page.
A large share of people searching for a tax invoice format want a file they can open in Excel or Word. That is a perfectly legal choice: GST law does not prescribe any software, and an invoice made in a spreadsheet is valid if it carries every Rule 46 field with correct figures. The trouble is that spreadsheets fail quietly. Here is what a GST invoice format in Excel needs, and where it usually goes wrong.
What a good Excel or Word template needs
- • Every Rule 46 field, in the order shown above
- • Separate CGST, SGST and IGST columns, with only the right pair filled
- • Tax calculated per line item, then summed
- • A formula or manual step for the amount in words
- • A locked layout so fields are not deleted by accident
- • An invoice number register kept outside the template
Common errors in spreadsheet invoices
- • GST worked out on the grand total, causing paise-level mismatches
- • A CGST/SGST file reused for an inter-state sale that needs IGST
- • Invoice numbers repeated or skipped after "Save As" copies
- • Old GST rates left in a formula after a rate change
- • Word templates with typed totals that no longer match the items
- • Place of supply and reverse charge lines removed to save space
The generator on this page removes most of that risk because every invoice is built from the same checked layout and the tax is calculated for you. If you invoice a handful of clients a month, it is usually quicker than maintaining a spreadsheet. If you raise hundreds of invoices or need GSTR-1 exports and e-invoicing, accounting software such as Tally or a GST-integrated billing tool is the better fit. Our generator is meant for small volumes and for checking what a correct tax invoice format looks like.
CGST + SGST or IGST: Which Tax Applies?
India's GST has three components: Central GST (CGST) collected by the central government, State GST (SGST) collected by the state government, and Integrated GST (IGST) collected by the central government for inter-state supplies. Which one applies to your invoice depends on whether the supply is intra-state or inter-state, and that is determined by the Place of Supply, not the shipping address.
Intra-State Supply → CGST + SGST
When the supplier's location and the place of supply are in the same state or union territory, charge CGST and SGST separately. For a standard 18% GST rate, that means 9% CGST + 9% SGST.
Example: A Bengaluru consultant invoicing a Mysuru client charges CGST 9% + SGST 9%. Both columns appear on the invoice with separate tax amounts.
Inter-State Supply → IGST
When the supplier's location and the place of supply are in different states, charge IGST as a single component. For a standard 18% GST rate, that means 18% IGST.
Example: A Mumbai supplier invoicing a Delhi customer charges IGST 18% as one line item. CGST and SGST columns are blank.
Place of Supply is determined by Sections 10–13 of the IGST Act, not by where goods are shipped. For services, special rules apply depending on the type of service (immovable property, transport, telecommunications, etc.). Charging the wrong tax type (for example, CGST + SGST on an inter-state supply) invalidates the buyer's ITC and is one of the most common reasons for GSTR-2B mismatches.
GSTIN Format: The 15-Character Identifier Explained
Every GST-registered business is allotted a unique 15-character Goods and Services Tax Identification Number (GSTIN). The number has a defined structure that allows the GSTN system to immediately validate it. Knowing what each segment means helps you spot invalid GSTINs on invoices before they cause GSTR-2B mismatches.
State code: the first 2 digits identify the state (e.g. 29 = Karnataka, 27 = Maharashtra, 07 = Delhi)
PAN of the entity: 10 characters matching the registered PAN
Entity number: denotes the registration number within a state (1 = first registration)
Default fixed character: always 'Z' for current GSTINs
Check digit: an alphanumeric checksum for system validation
Always verify the recipient's GSTIN against the GST portal before issuing a B2B invoice. An incorrect GSTIN is the single most common cause of buyer ITC rejection.
Invoice Number Rules Under Rule 46(b)
Rule 46(b) of the CGST Rules prescribes specific rules for the invoice number. Get this wrong and your e-Way Bills, e-invoices, and GSTR-1 filings will fail.
Maximum 16 characters
The invoice number must not exceed 16 characters in length.
Unique per financial year
No two invoices in the same financial year (April–March) can share the same number.
Consecutive and sequential
No gaps allowed. If you cancel an invoice, you cannot reuse its number. Mark it cancelled and retain it in records.
Allowed characters only
Letters A–Z and a–z, numerals 0–9, hyphen (-), and slash (/). Spaces, hash (#), and other special characters are not allowed.
Reset every April
At the start of each financial year (1 April), begin a fresh invoice series. Failure to reset is an audit flag.
Multiple series allowed
Multi-branch businesses can run separate series per branch (e.g. BLR-001 for Bengaluru, DEL-001 for Delhi), as long as each series is sequential.
Compliant examples: INV/2025-26/001, RS-2526-0001, ABC/25-26/100, KAR/001. Non-compliant: using same number across years, skipping numbers, exceeding 16 characters, or using underscores.
HSN and SAC Codes
Every line item on a GST invoice must carry a classification code. HSN (Harmonized System of Nomenclature) codes are used for goods; SAC (Services Accounting Code) codes are used for services. These codes determine the applicable GST rate and enable government-level analytics on what is being supplied across the economy.
The number of HSN digits you must report depends on your aggregate annual turnover. Under current CBIC notifications, businesses with turnover up to Rs. 5 crore must report HSN to 4 digits for B2B and 4 digits for B2C; businesses above Rs. 5 crore must report HSN to 6 digits. For exports and imports, the full 8-digit HSN is required. SAC codes for services are 6 digits and start with 99 (e.g. 998314 for IT consulting services).
Find the correct HSN or SAC for your line items on the CBIC GST portal's rate finder. Using an incorrect HSN, especially one with a different GST rate, is one of the six most common reasons for ITC rejection and audit notices.
E-Invoicing: When and How
Since 1 August 2023, businesses with an aggregate annual turnover above Rs. 5 crore must generate e-invoices for every B2B supply. E-invoicing means the invoice must be registered with the Invoice Registration Portal (IRP) in real time, which then returns an Invoice Reference Number (IRN) and a QR code to print on the invoice.
The E-Invoice Flow
- Create the invoice in your accounting or billing system with all Rule 46 fields.
- Generate a JSON payload and submit to the IRP via API, GSP, or the IRP web portal.
- The IRP validates the data and returns an IRN (64-character hash) and a QR code.
- Print the IRN and QR code on the final PDF invoice you share with the buyer.
- The invoice is auto-pushed to GSTR-1 and the e-Way Bill system.
A B2B invoice from a covered business that lacks a valid IRN is treated as non-existent under GST law. The buyer cannot claim ITC, and your filing will show a mismatch. The current Rs. 5 crore threshold is the lowest yet, and CBIC has progressively reduced it from Rs. 500 crore (2020) to Rs. 100 crore, Rs. 50 crore, Rs. 20 crore, Rs. 10 crore, and now Rs. 5 crore. Expect further reductions over time.
This generator produces the underlying invoice PDF. E-invoice IRN registration is a separate step done on the IRP via your accounting software or the official portal. For businesses below Rs. 5 crore turnover, no IRN is required and this generator's output is sufficient.
Tax Invoice vs Bill of Supply
Tax Invoice (this page)
Issued by a regular GST-registered taxpayer for taxable supplies of goods or services. GST is charged.
- • Governed by Section 31 + Rule 46
- • Includes GSTIN of supplier and buyer
- • Charges CGST + SGST or IGST
- • Eligible for ITC by the buyer
- • Header reads "Tax Invoice"
Bill of Supply
Issued by composition-scheme dealers and suppliers of exempt goods or services. GST is not charged.
- • Governed by Section 31(3)(c) + Rule 49
- • Includes GSTIN of supplier; recipient optional
- • No GST amount appears anywhere
- • Not eligible for ITC by the buyer
- • Header reads "Bill of Supply"
Need a Bill of Supply? Use our general bill generator and label the title accordingly.
Six Common Mistakes That Cause ITC Rejection
The GSTN matching system cross-verifies every B2B invoice between the supplier's GSTR-1 and the buyer's GSTR-2B. These six errors are the most common reasons your buyer's ITC will show as 'not available'.
Wrong buyer GSTIN
Typos in the 15-character GSTIN are the single biggest cause of mismatches. Always verify the GSTIN on the GST portal before issuing the invoice.
Missing or incorrect HSN/SAC codes
Wrong HSN, especially one mapping to a different GST rate, is treated as a substantive error, not a clerical one.
Incorrect Place of Supply
Charging CGST+SGST on an inter-state supply, or IGST on an intra-state supply, invalidates the entire transaction's ITC.
Non-sequential invoice numbers
Gaps in your invoice series flag for audit. Cancelled invoices must be marked and retained, not skipped.
Missing reverse charge notation
If RCM applies, the invoice must explicitly state 'Tax is payable on reverse charge basis.' Omitting this is a Section 122 violation.
Rounding tax on the total instead of per line item
GST law requires tax computation and rounding at the line-item level. Computing GST on the grand total can result in paise-level discrepancies the buyer's system will reject.
Time Limits and Reverse Charge Mechanism
Time Limits (Section 31)
- Goods (with movement): at or before time of removal of goods
- Goods (no movement): at or before delivery / making available to the buyer
- Services: within 30 days of supply
- Insurer/Bank/FI/NBFC services: within 45 days of supply
- Continuous supply of services: on or before each payment due date in the contract
- Continuous supply of goods: on or before each statement of accounts
Reverse Charge (Section 9(3)/9(4))
Under RCM, the recipient, not the supplier, pays GST to the government. The invoice must clearly carry the legend: "Tax is payable on reverse charge basis."
Common RCM scenarios:
- • Goods Transport Agency services
- • Legal services from an advocate to a business
- • Director's services to the company
- • Import of services
- • Specified supplies from unregistered suppliers
Penalties Under Section 122
Section 122 of the CGST Act prescribes a penalty of up to Rs. 10,000 or an amount equal to the tax evaded, whichever is higher, for each of the following invoice-related offences:
- Issuing an incorrect or false invoice
- Failing to issue an invoice when one is required
- Issuing an invoice without an actual supply taking place
- Collecting GST but failing to deposit it to the government
- Repeatedly failing to follow Rule 46 specifications
Beyond the monetary penalty, repeated non-compliance can trigger a GST audit, suspension of GSTIN, and in cases of intentional fraud, criminal prosecution under Section 132, which carries imprisonment up to 5 years.
How to Generate Your GST Invoice
Choose a template
Pick a GST invoice layout: single-rate or multi-rate, with or without shipping fields.
Add supplier & buyer
Enter your business name, address, GSTIN, and the recipient's GSTIN, name, and address.
Add line items
For each item: description, HSN/SAC, quantity, rate, GST percentage, and place of supply.
Download PDF
Review the CGST/SGST/IGST breakup and download a print-ready PDF. For e-invoicing, register the IRN separately on the IRP.
Who Uses Our GST Invoice Generator?
GST-Registered Freelancers
Bill clients with valid SAC, GSTIN, and tax breakup
Small Businesses
Daily B2B invoicing with full Rule 46 compliance
E-commerce Sellers
Amazon, Flipkart, Meesho sellers with TCS-aware invoices
Manufacturers & Traders
Goods invoices with HSN, quantity, and UQC
Service Providers
IT, consulting, marketing services with correct SAC and place of supply
Accountants & CAs
Sample invoices for client setup and training
Logistics & GTA
Transport invoices with RCM notation when applicable
Contractors
Work-contract invoices with place-of-supply rules
GST Trainers
Demonstrate compliant invoice formats in training material
Frequently Asked Questions
What is the GST invoice format?
The GST invoice format is the layout of a tax invoice issued by a GST-registered supplier under Section 31 of the CGST Act, 2017. Rule 46 of the CGST Rules, 2017 sets out what it must contain: supplier name, address and GSTIN; a unique invoice number and date; recipient details and GSTIN (if registered); HSN or SAC code; description, quantity and unit; taxable value; GST rate; CGST, SGST, IGST and Cess amounts; place of supply; delivery address if different; reverse charge indicator; total in figures and words; and the signature of the authorised signatory. The heading must read "Tax Invoice".
Is a tax invoice format the same as a GST invoice format?
Yes. "Tax invoice" is the legal name used in the CGST Act and Rule 46, while "GST invoice" is the everyday name. Both refer to the document a registered supplier issues for a taxable supply, with GST shown separately. A bill of supply, issued by composition dealers or for exempt supplies, is a different document and does not show GST.
Can I make a GST invoice format in Excel or Word?
Yes. GST law does not prescribe software, so an Excel or Word tax invoice format is valid as long as it carries every Rule 46 field and the numbers are correct. The risks are practical: formulas that compute GST on the grand total instead of per line item, a CGST/SGST layout reused for an inter-state sale that needs IGST, invoice numbers that repeat or skip after copying the file, and missing fields such as place of supply or the amount in words. An online generator avoids these by building each invoice from the same checked layout.
Where can I download a tax invoice format in Excel for free?
Many sites offer free tax invoice formats in Excel. Before you use one, check that it has every Rule 46 field, calculates tax per line item, has separate CGST, SGST and IGST columns, and prints the total in words. Alternatively, fill the generator on this page and download the finished invoice as a PDF, which you can share or print without maintaining a spreadsheet.
What is a GST invoice?
A GST invoice, formally called a tax invoice, is a document issued by a GST-registered supplier for every taxable supply of goods or services. It records the supplier and recipient details, the goods or services supplied, the taxable value, and the GST charged. Section 31 of the CGST Act, 2017 mandates its issuance, and Rule 46 of the CGST Rules prescribes the exact fields it must contain. Without a valid tax invoice, the recipient cannot claim Input Tax Credit under Section 16 of the CGST Act.
What are the 16 mandatory fields in a GST invoice under Rule 46?
Rule 46 of the CGST Rules, 2017 prescribes these fields: supplier name, address and GSTIN; unique invoice number (max 16 characters) and date; recipient name, address and GSTIN; HSN or SAC code; description of goods or services; quantity and unit; total taxable value; rate of GST; CGST, SGST, IGST and Cess amounts; place of supply with state code; address of delivery (if different); reverse charge indicator (if applicable); total invoice value in figures and words; and signature of the authorised signatory.
When should I charge CGST + SGST and when should I charge IGST?
Charge CGST + SGST (usually 9% + 9% = 18%) when the supply is intra-state, meaning the supplier and the place of supply are in the same state or union territory. Charge IGST (usually 18%) when the supply is inter-state, meaning the supplier and the place of supply are in different states. The Place of Supply field, not the shipping address, legally determines which tax applies. Charging the wrong tax type can result in ITC denial for the buyer.
What are the rules for a GST invoice number?
Under Rule 46(b), a GST invoice number must be unique within a financial year, sequential with no gaps, a maximum of 16 characters, and contain only alphabets, numerals, hyphens, and slashes. At the start of each financial year (1 April), GST-registered businesses must begin a fresh invoice series. Examples of compliant formats include INV/2025-26/001 or RS-2526-0001.
Is e-invoicing mandatory for my business?
E-invoicing is mandatory for businesses with an aggregate annual turnover above Rs. 5 crore (since 1 August 2023). Affected businesses must register every B2B invoice with the IRP to obtain an IRN and a QR code printed on the invoice. Without a valid IRN, a B2B invoice from a covered business is treated as non-existent under GST law and the buyer cannot claim ITC.
What is the difference between a Tax Invoice and a Bill of Supply?
A Tax Invoice is issued by a regular GST-registered taxpayer for taxable supplies and includes GST charged on the transaction. A Bill of Supply is issued by composition-scheme dealers (Rule 49) and suppliers of GST-exempt goods or services, and it does not charge GST. The structural format is similar, but a Bill of Supply must clearly carry the words 'Bill of Supply' instead of 'Tax Invoice' and shows no GST amount.
What is the time limit to issue a GST invoice?
Section 31 prescribes the timelines. For supply of goods, the invoice must be issued at or before the time of removal or delivery. For supply of services, within 30 days from the date of supply, or 45 days for insurers, banks, and financial institutions. For continuous supply, the invoice timing aligns with the payment milestone.
What is Reverse Charge Mechanism on a GST invoice?
Under Section 9(3) and 9(4) of the CGST Act, certain supplies require the recipient, not the supplier, to pay GST to the government. When RCM applies, the invoice must clearly state 'Tax is payable on reverse charge basis.' Common RCM scenarios include services from a Goods Transport Agency, services from an advocate to a business, and supplies from an unregistered supplier in specified cases.
What is the penalty for an incorrect or missing GST invoice?
Section 122 of the CGST Act prescribes a penalty of up to Rs. 10,000 or an amount equivalent to the tax evaded, whichever is higher, for issuing an incorrect invoice or for failing to issue an invoice when required. Repeated non-compliance can also block the buyer's Input Tax Credit and trigger a GST audit.
Is this GST invoice format legally compliant?
Our generator produces a tax invoice that includes all the standard fields required under Rule 46 of the CGST Rules, 2017. Compliance, however, also depends on correct data entry: valid GSTIN, accurate HSN/SAC codes, correct place of supply, and proper tax rate selection. For businesses above the e-invoicing threshold, the invoice must additionally be registered with the IRP for an IRN, which is done separately on the GST portal. Always consult a qualified Chartered Accountant for your specific compliance setup.