Updated for current GST rules

GST Invoice Format

Every field a GST invoice must carry under Indian law, laid out with a clean example. When you are ready, make your own compliant invoice free in under a minute.

Make a GST invoice free

What is a GST invoice?

A GST invoice, or tax invoice, is the document a registered business issues whenever it sells goods or services and charges GST. It is the proof of supply, and it is what lets your buyer claim input tax credit. If any of the required details are missing, your buyer can lose that credit, so the format matters.

The fields below are set out in Rule 46 of the CGST Rules. You do not have to memorise them: the example further down shows exactly how they fit together, and the free generator fills them in for you.

Mandatory fields on a GST invoice

Supplier details
Your legal business name, address and GSTIN.
Invoice number & date
A consecutive, unique serial number (max 16 characters) and the date of issue.
Recipient details
The buyer's name, address and GSTIN or UIN if they are registered.
Description of goods or services
A clear line-by-line description of what you are billing for.
HSN or SAC code
The HSN code for goods or SAC code for services against each item.
Quantity & unit
Quantity supplied and the unit quantity code (UQC) for goods.
Taxable value
The value of each item after any discount, before tax.
Tax rate & amount
The rate and amount of CGST, SGST or UTGST, IGST, and cess where it applies.
Place of supply
The place of supply and state, mandatory for inter-state (IGST) invoices.
Reverse charge
A clear statement of whether tax is payable on a reverse charge basis.
Delivery address
The shipping address where it is different from the billing address.
Signature
The signature or digital signature of the supplier or an authorised person.

A GST invoice example

Here is what a correct tax invoice looks like with every field in place.

Sharma Traders
14, MG Road, Pune, Maharashtra 411001
GSTIN: 27ABCDE1234F1Z5
Tax Invoice
Invoice No: INV-2026-014
Date: 27 Jul 2026
Bill to
Verma Enterprises
22, FC Road, Pune, Maharashtra 411004
GSTIN: 27FGHIJ5678K1Z3
Place of supply
Maharashtra (27)
Reverse charge: No
ItemHSNQtyRateTaxableGSTAmount
Office chair94014Rs. 3,000Rs. 12,00018%Rs. 14,160
Study desk94032Rs. 5,000Rs. 10,00018%Rs. 11,800
Taxable valueRs. 22,000
CGST (9%)Rs. 1,980
SGST (9%)Rs. 1,980
TotalRs. 25,960
Amount in words: Twenty five thousand nine hundred sixty rupees only
For Sharma Traders
Authorised signatory

This is an inter-state example within Maharashtra, so GST splits into CGST and SGST. For a sale to another state you would show IGST instead. The free generator handles both automatically.

Tax invoice vs bill of supply

If you are registered under GST and charging tax, you raise a tax invoice like the one above. If you are a composition-scheme dealer, or you are supplying exempt goods where no GST applies, you raise a bill of supply instead. It carries the same identifying details but shows no tax amount, and it says bill of supply rather than tax invoice.

HSN code digits by turnover

  • Turnover above ₹5 crore: 6-digit HSN code required.
  • Turnover up to ₹5 crore, B2B invoices: 4-digit HSN code required.
  • Turnover up to ₹5 crore, B2C invoices: 4-digit code is generally optional.

Frequently asked questions

What is the correct format for a GST invoice?+

A GST invoice must carry your business name, address and GSTIN, a unique invoice number and date, the buyer's details, a description of each item with its HSN or SAC code, quantity, taxable value, the applicable GST rate and amount, the place of supply, and your signature. Rule 46 of the CGST Rules lists these mandatory fields. The example on this page shows them laid out correctly.

Is there a difference between a tax invoice and a bill of supply?+

Yes. A registered business raises a tax invoice when it charges GST. A bill of supply is used when no GST is charged, for example by a composition-scheme dealer or when supplying exempt goods. A bill of supply looks similar but does not show any tax amount.

How many digits of HSN code do I need on an invoice?+

If your annual turnover is above ₹5 crore you need a 6-digit HSN code. Up to ₹5 crore, a 4-digit code is required on B2B invoices and is generally optional for B2C. Getting the HSN right matters because it decides the GST rate.

Can I make a GST invoice for free?+

Yes. You can create a fully compliant GST invoice for free using Paavti's invoice generator, with all the mandatory fields already built in. There is no watermark and no signup needed to start.

How many copies of a GST invoice are needed?+

For goods, three copies are prepared: the original for the recipient, a duplicate for the transporter, and a triplicate for the supplier. For services, two copies are enough: the original for the recipient and a duplicate for the supplier.

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