GST invoice format
A GST tax invoice must carry the fields listed in Rule 46 of the CGST Rules. Below is the full list in plain words, a free GST invoice maker that splits CGST and SGST for you, and an Excel format to download.
What must be on a GST tax invoice
Rule 46 of the CGST Rules, 2017 lists what a registered supplier's tax invoice must show:
- Your name, address and GSTIN
- A serial number of up to 16 characters, unique for the financial year. Letters, numbers, hyphens and slashes are allowed.
- The date of issue
- The customer's name, address and GSTIN if they are registered
- For an unregistered customer and a value of ₹50,000 or more: their name and address, the delivery address, and the state name and code
- The HSN code for goods or the SAC code for services
- A description of the goods or services
- Quantity, for goods
- The total value, and the taxable value after any discount
- The tax rate and amount, shown as CGST and SGST (or UTGST), or as IGST, plus any cess
- The place of supply with the state name, for supplies to another state
- The delivery address if it is not the place of supply
- Whether tax is payable on reverse charge
- Your signature or digital signature, or that of your authorised representative
CGST and SGST, or IGST?
It depends on where the supply goes:
- Same state (intra-state): the GST rate is split in half. An 18% item shows 9% CGST and 9% SGST.
- Another state (inter-state): the full rate is charged as IGST, for example 18% IGST.
In the maker above, tick Indian GST and leave Another state unticked for CGST and SGST; tick it for IGST.
HSN and SAC codes
Since 1 April 2021, a business with turnover up to ₹5 crore shows a 4-digit HSN code on business-to-business invoices; above ₹5 crore, a 6-digit code on all invoices. Services use SAC codes.
When is an e-invoice needed?
A business whose aggregate turnover in any year from 2017-18 onwards was more than ₹5 crore must generate e-invoices on the government's Invoice Registration Portal for business-to-business sales. The portal returns an IRN and a QR code, which go on the invoice. Smaller businesses can use an ordinary invoice like the one made here.
How many copies, and when to issue
- Goods: three copies, marked Original for recipient, Duplicate for transporter and Triplicate for supplier. Issue the invoice before or when the goods leave.
- Services: two copies, original for the recipient and duplicate for you. Issue within 30 days of providing the service.
A composition dealer, or a business selling only exempt goods, issues a bill of supply instead and does not charge GST. See the bill format.
Download the Excel format
Download gst invoice format (.xlsx)
The sheet adds up the amounts and the tax for you. It opens in Excel, Google Sheets and LibreOffice.
Questions people ask
Is a handwritten GST invoice valid?
Yes, if it shows every field required by Rule 46. Most businesses use software or a template because the tax sums and the serial numbers are easy to get wrong by hand.
Can the invoice number start again each year?
Yes. The number must be unique within a financial year, so many businesses restart a series each April, for example INV/2026-27/001.
Do I need a GST invoice for a sale below ₹200?
A registered supplier may skip a tax invoice for a supply below ₹200 to an unregistered customer who doesn't ask for one, and issue one consolidated invoice for those sales at the end of each day.
Is a GST invoice the same as a bill of supply?
No. A tax invoice charges GST. A bill of supply is used by composition dealers and for exempt supplies, and shows no GST.
Official sources
Checked 31 Oct 2026. Rules change; when in doubt, check with your tax office or accountant.