GST Invoice Format
A tax-invoice format with the fields Rule 46 requires — GSTIN, HSN/SAC, place of supply and the CGST/SGST or IGST split.
A GST tax invoice is more than a bill — it is the document on which your buyer's input tax credit depends. Rule 46 of the CGST Rules prescribes what it must carry: the supplier's and recipient's details with GSTINs, a consecutive serial number of up to sixteen characters, the HSN or SAC of what was supplied, the place of supply, and the tax shown rate-wise as CGST + SGST or IGST.
Use the layout below as the working skeleton of your invoice. Charge CGST + SGST when the place of supply is in your own state of registration, and IGST when it is in another state — never both on the same line. Fix your invoice series (for example INV/25-26/0001) before you raise the first invoice of the financial year, because the numbering must run consecutively within it.
When to use this format
- Raising invoices as a GST-registered supplier of goods or services
- Billing B2B customers who will claim input tax credit against your invoice
- Setting up or resetting your invoice series at the start of a financial year
- Cross-checking that your billing software's print carries every mandatory field
Key clauses and what they do
- Invoice number & date
- A consecutive serial number unique within the financial year, maximum sixteen characters.
- Supplier details
- Your legal name, address and the GSTIN of the registration raising the invoice.
- Recipient & place of supply
- The buyer's details and the state that decides whether CGST/SGST or IGST applies.
- HSN/SAC column
- The classification code of each item — the digits required depend on your turnover.
- Taxable value & tax split
- The value per line and the tax charged rate-wise as CGST + SGST (intra-state) or IGST (inter-state).
- Reverse-charge declaration
- States whether the tax on this supply is payable by the recipient instead of you.
- Total in words & signature
- The invoice total in words and the signature of the authorised signatory.
The format
Replace every [BRACKETED] detail with your own before use.
TAX INVOICE
(Issued under Section 31 of the CGST Act, 2017 read with Rule 46 of
the CGST Rules, 2017)
[LEGAL NAME OF SUPPLIER]
[TRADE NAME, IF ANY]
[ADDRESS OF PRINCIPAL PLACE OF BUSINESS]
GSTIN: [SUPPLIER GSTIN] State: [STATE NAME] (Code: [STATE CODE])
Phone: [PHONE] Email: [EMAIL]
Invoice No.: [SERIAL NO. — consecutive within the FY, max 16
characters, e.g. INV/25-26/0001]
Invoice Date: [DD/MM/YYYY]
Reverse charge applicable: [YES / NO]
BILLED TO (Recipient) SHIPPED TO (if different)
[NAME OF RECIPIENT] [NAME]
[BILLING ADDRESS] [DELIVERY ADDRESS]
GSTIN: [RECIPIENT GSTIN or State: [STATE] (Code: [CODE])
"Unregistered"]
State: [STATE] (Code: [CODE])
Place of Supply: [STATE NAME] (Code: [STATE CODE])
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S. Description of HSN/ Qty Unit Rate Taxable
No. Goods / Services SAC (Rs.) Value (Rs.)
---------------------------------------------------------------------
1. [DESCRIPTION] [CODE] [QTY] [UOM] [RATE] [VALUE]
2. [DESCRIPTION] [CODE] [QTY] [UOM] [RATE] [VALUE]
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Total Taxable Value [TOTAL]
TAX SUMMARY
(Charge CGST + SGST for intra-state supply; IGST for inter-state
supply — never both on the same supply.)
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CGST @ [RATE]% [AMOUNT]
SGST / UTGST @ [RATE]% [AMOUNT]
IGST @ [RATE]% [AMOUNT]
---------------------------------------------------------------------
INVOICE TOTAL (Rs.) [TOTAL]
Amount in words: Rupees [AMOUNT IN WORDS] only
Bank details for payment
Account Name: [NAME] Account No.: [NUMBER]
IFSC: [IFSC] Bank & Branch: [BANK, BRANCH]
Declaration: We declare that this invoice shows the actual price of
the goods/services described and that all particulars are true and
correct.
For [LEGAL NAME OF SUPPLIER]
______________________________
Authorised SignatoryGeneral format for reference — get it professionally drafted for your specific case.
Requirements differ for exports (with/without payment of tax), businesses covered by e-invoicing (IRN and QR code), and composition dealers (who issue a bill of supply, not a tax invoice). Confirm what applies to your registration with your tax professional.
Need this drafted for your exact situation?
A practising advocate drafts the document around your facts, your state's stamp and registration rules, and the clauses that actually protect you — with execution guidance included.
Frequently asked questions
When do I charge CGST + SGST and when IGST?
It turns on the place of supply. If the place of supply is in the same state as your registration, charge CGST and SGST in equal halves; if it is in another state, charge IGST at the full rate. Never both on the same supply.
How many HSN/SAC digits must my invoice show?
Under the current notification, taxpayers with aggregate turnover up to ₹5 crore show 4 digits on B2B invoices, and those above ₹5 crore show 6 digits. Verify the threshold in force before you finalise the format.
Is an e-invoice something different from this format?
No — e-invoicing adds a step, not a new document. Businesses above the notified turnover threshold report B2B invoices to the Invoice Registration Portal, which returns an IRN and QR code that must be printed on this same invoice.
What does a composition dealer issue instead?
A bill of supply. It shows no tax amount, and must carry the words 'composition taxable person, not eligible to collect tax on supplies' — a composition dealer cannot charge GST on the invoice.
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