What this template includes
- Seller details
- Business name, address, GSTIN, state and state code, contact details and logo.
- Invoice details
- Invoice number, invoice date, place of supply and a reverse charge (yes/no) line.
- Buyer (bill to)
- Name, address, GSTIN if registered, state and state code.
- Ship to
- Delivery address when it differs from the billing address.
- Line items
- Description, HSN code, quantity, unit, rate, discount and taxable value.
- Tax columns
- CGST and SGST/UTGST for intra-state sales, or IGST for inter-state sales.
- Totals
- Taxable value, tax amounts, invoice total and amount in words.
- Footer
- Bank details, terms, and a signature block for the authorised signatory.
Example use case (illustrative)
A Rajkot brass fittings maker (sample GSTIN 24ABCDE1234F1Z5) sells 500 elbow fittings to a hardware dealer in Ahmedabad. Both are in Gujarat, so the invoice shows CGST and SGST at half the applicable rate each, with place of supply “Gujarat (24)”.
The next order goes to a dealer in Indore. Now the place of supply is Madhya Pradesh, so the same items are billed with IGST at the full rate instead of the CGST/SGST split.
How to fill in the GST tax invoice
- Enter your business details. Add your legal name, address, GSTIN and state, and upload your logo.
- Set the invoice number and date. Use the next number in your series for this financial year, and the date of issue.
- Add the buyer and place of supply. Enter the buyer’s name, address and GSTIN, and choose the place of supply state.
- List the items. For each line add the description, HSN code, quantity, unit, rate, any discount and the GST rate.
- Check the tax split. Use CGST + SGST if your state and the place of supply are the same, and IGST if they differ.
- Review and download. Check totals and amount in words, pick the paper size, then download the PDF or print.
What a GST tax invoice usually needs to show
Rule 46 of the CGST Rules lists the particulars of a tax invoice. In general terms they cover who is supplying, who is receiving, what is supplied and what tax is charged. The list below is a summary, not the full rule, so check the current text before relying on it.
- Supplier’s name, address and GSTIN.
- A consecutive invoice number, unique for the financial year, and the date of issue.
- Recipient’s name, address and GSTIN where registered; for unregistered buyers the rule specifies when address and state details are needed.
- HSN code of the goods (the number of digits depends on your turnover; check the current notification).
- Description, quantity and unit, total value, and taxable value after discounts.
- Tax rate and amount for each tax (CGST, SGST/UTGST, IGST, cess where applicable).
- Place of supply with state name for inter-state supplies, and delivery address if different.
- Whether tax is payable on reverse charge, and the signature of the supplier or authorised representative.
CGST + SGST or IGST?
It depends on where the supply takes place compared with where you are registered. When the supplier’s location and the place of supply are in the same state, the tax is split equally between CGST and SGST (or UTGST in a union territory without a legislature). When they are in different states, the full rate is charged as IGST.
The place of supply for goods is usually where the movement of goods ends for delivery to the buyer, but there are special cases, such as bill-to-ship-to deals. When in doubt, check with your tax adviser before issuing the invoice.
Read more: CGST vs SGST vs IGST explained
E-invoicing and e-way bills
If your business falls under e-invoicing, the invoice must also be reported to the Invoice Registration Portal to get an IRN and QR code. This template does not generate an IRN. Check whether e-invoicing applies to you before using a self-prepared PDF.
If the goods are being moved and the consignment value crosses the e-way bill threshold, the e-way bill is generated on the official portal using details from this invoice.
Read more: Documents required for an e-way bill · How to calculate GST on a sales invoice