What this template includes
- Seller and buyer
- Names, addresses, GSTINs, states and state codes, plus a separate ship-to address.
- Order references
- Invoice number and date, buyer’s PO number and date.
- Line items
- Description, HSN, packing (cases, bags, bundles), quantity, unit, rate, trade discount and taxable value.
- Tax
- CGST/SGST or IGST by place of supply, with rate and amount.
- Transport
- Transporter name, vehicle number, LR/GR number and date, and e-way bill number.
- Totals
- Total packages, taxable value, tax, freight or other charges, grand total and amount in words.
- Footer
- Bank details, credit terms, and signature.
Example use case (illustrative)
A Morbi tiles manufacturer dispatches 1,200 boxes of floor tiles to a distributor in Jaipur on one truck. The invoice lists three designs by HSN with boxes and square metres, notes 40 pallets in total, and carries the transporter’s LR number and vehicle number.
Because the consignment value is well above the e-way bill threshold and the goods move from Gujarat to Rajasthan, an e-way bill is generated on the official portal from these details, and its number is written on the invoice before the truck leaves.
How to fill in the Wholesale invoice
- Enter seller, buyer and ship-to. Add both GSTINs and states, and the delivery address if it differs from the billing address.
- Quote the buyer’s PO. Add the buyer’s purchase order number and date so their accounts team can match the bill.
- List items with packing. For each line give the HSN, number of cases or bags, quantity, rate and any trade discount.
- Add transport details. Fill in the transporter, vehicle number and LR number once the dispatch is booked.
- Add the e-way bill number. Generate the e-way bill on the official portal if required, then enter its number on the invoice.
- Check and print copies. Check totals, then print enough copies for the buyer, the transporter and your records.
Transport details and the e-way bill
Wholesale consignments usually move by road and often cross the e-way bill threshold. The e-way bill is generated on the official portal using the invoice number, date, value, HSN codes and GSTINs, so these must match the invoice exactly. Vehicle details go into Part B of the e-way bill.
Generally, an e-way bill is needed where the consignment value exceeds ₹50,000, though some states have set different limits for movement within the state. Use the eligibility checker and confirm against current rules.
Read more: Documents required for an e-way bill · E-way bills for wholesalers and distributors · E-way bill Part A and Part B explained
Getting bulk lines right
Wholesale invoices carry more lines and larger amounts, so small errors cost more.
- Use the same unit on the invoice as on the packing list (boxes vs square metres, bags vs kg).
- Show trade discounts on the invoice itself so the taxable value is correct.
- Use “bill to” and “ship to” correctly when goods go to the buyer’s customer or godown.
- Write the total number of packages so the receiver can check the delivery at a glance.