GST Invoice Format Guide
Complete guide to creating GST-compliant invoices with all mandatory fields as per Indian tax regulations.
What is a GST Invoice?
A GST Invoice (also called Tax Invoice) is a document issued by a registered supplier to the recipient of goods or services. It is mandatory for businesses registered under GST in India and serves as the basis for:
- Claiming Input Tax Credit (ITC)
- Filing GST returns
- Tax compliance and audit purposes
Mandatory Fields in GST Invoice
As per Rule 46 of CGST Rules, 2017, a tax invoice must contain:
Supplier Name & Address
Legal name and complete address of the business supplying goods/services
Supplier GSTIN
15-digit GST Identification Number of the supplier
Invoice Number
Unique sequential number, max 16 characters
Invoice Date
Date of issue of the invoice
Recipient Name & Address
Legal name and address of the buyer/recipient
Recipient GSTIN
GSTIN of recipient (if registered under GST)
Place of Supply
State where goods/services are supplied
HSN/SAC Code
Harmonized System of Nomenclature code for goods or Services Accounting Code
Description of Goods/Services
Clear description of what is being supplied
Quantity & Unit
Number of units and unit of measurement
Taxable Value
Value of goods/services before tax
Tax Rate & Amount
CGST, SGST, IGST rates and amounts separately
Total Invoice Value
Total amount including all taxes
Signature
Digital or physical signature of supplier or authorized representative
Understanding CGST, SGST & IGST
CGST + SGST
Intra-state supply (within same state)
Delhi seller to Delhi buyer
Tax split equally between Central and State GST
IGST
Inter-state supply (different states)
Delhi seller to Mumbai buyer
Single integrated tax goes to central government
Common GST Tax Slabs
| Rate | Applicable On |
|---|---|
| 0% | Essential items (milk, fresh vegetables, etc.) |
| 5% | Mass consumption items (packaged food, economy hotels) |
| 12% | Standard goods (computers, processed food) |
| 18% | Most services and standard goods (electronics, capital goods) |
| 28% | Luxury items (cars, tobacco, aerated drinks) |
HSN & SAC Codes Requirements
HSN Code (Goods)
Harmonized System of Nomenclature - used for classifying goods
- Turnover up to Rs. 5 Cr: 4-digit HSN
- Turnover above Rs. 5 Cr: 6-digit HSN
SAC Code (Services)
Services Accounting Code - used for classifying services
- 6-digit code required for all services
- Example: 998311 for IT services
Important Compliance Notes
Invoice Time Limit
GST invoice must be issued within 30 days of supply of goods and before or at the time of supply of services.
Invoice Number Format
Must be unique, sequential, and not exceed 16 characters. Can contain alphabets, numbers, and special characters (/, -).
E-Invoicing Requirement
Businesses with turnover above Rs. 5 Crore must generate e-invoices through the GST portal (IRP).
Frequently Asked Questions
Who needs to issue GST invoices?
All businesses registered under GST must issue tax invoices for supply of goods or services exceeding Rs. 200. Unregistered dealers can issue Bills of Supply instead.
What is the difference between Tax Invoice and Bill of Supply?
A Tax Invoice is issued when GST is charged (by registered dealers). A Bill of Supply is issued when no GST is charged (exempt supplies or by composition dealers).
Can I claim ITC without a proper GST invoice?
No, Input Tax Credit can only be claimed with a valid tax invoice containing all mandatory fields. The invoice must also be reflected in GSTR-2A/2B.
How do I find the correct HSN/SAC code?
You can search for HSN codes on the official GST portal (cbic-gst.gov.in) or use the HSN code search feature. Our GST invoice generator also includes common HSN/SAC codes.
Create GST-Compliant Invoices Instantly
Our free GST invoice generator includes all mandatory fields and automatic tax calculations.