GST Invoice Format India
Everything you need to know about the correct GST invoice format —
mandatory fields, tax breakup, HSN codes, and sample invoices.
As per CGST Act, 2017 · Section 31 · Rule 46 of CGST Rules
Mandatory Fields
What a GST Invoice Must Contain
As per Section 31 of the CGST Act and Rule 46 of CGST Rules, every GST invoice must include these fields.
Supplier's Name, Address & GSTIN
The invoice must contain the full legal name, registered address, and 15-digit GSTIN of the supplier (seller). This identifies the business issuing the invoice under GST law.
Invoice Number (Unique & Sequential)
Every GST invoice must have a unique invoice number in a sequential series. The number cannot exceed 16 characters and may contain alphabets, numerals, and special characters like / and -.
Date of Issue
The date on which the invoice is issued. This determines the tax period under which the invoice falls for GST return filing purposes.
Recipient's Name, Address & GSTIN
If the buyer is GST-registered, their name, address, and GSTIN must be mentioned. For unregistered buyers, the name and address are sufficient. GSTIN of the buyer is needed for B2B transactions.
HSN / SAC Code
HSN (Harmonized System of Nomenclature) code for goods and SAC (Services Accounting Code) for services. The number of digits required (2, 4, 6, or 8) depends on your annual turnover.
Description of Goods or Services
A clear description of the goods supplied or services rendered, including quantity, unit of measurement (UOM), and rate per unit.
Taxable Value
The total value of goods or services before applying GST. This is the base amount on which tax is calculated, after deducting any discounts.
Tax Rate & Amount (CGST, SGST, or IGST)
The applicable GST rate and the tax amount must be shown separately. For intrastate supply, CGST and SGST are charged equally. For interstate supply, IGST is charged.
Place of Supply
The state or union territory where the supply is made. This determines whether the transaction is intrastate (CGST + SGST) or interstate (IGST).
Total Invoice Value
The total amount payable including all taxes. This must be mentioned both in figures and in words as per GST rules.
Signature of the Supplier
The invoice must bear the signature or digital signature of the supplier or their authorized representative. Digital signatures are acceptable.
Important — Missing Fields Can Attract Penalties
Under Section 122 of the CGST Act, issuing an invoice with missing or incorrect mandatory fields can lead to a penalty of ₹10,000 or the tax amount involved, whichever is higher. Additionally, your buyer may not be able to claim Input Tax Credit (ITC) without a properly formatted invoice. Use InvoiceKhata to auto-include all mandatory fields.
Sample Invoice
GST Invoice Format — Example
Here's what a properly formatted GST invoice looks like with all mandatory fields.
TAX INVOICE
(Under Section 31 of CGST Act, 2017)
Invoice No.
INV-2025-0042
Date: 12/03/2025
From (Supplier)
ABC Enterprises
123 MG Road, Andheri West
Mumbai, Maharashtra — 400058
GSTIN: 27AABCU9603R1ZM
To (Recipient)
XYZ Trading Co.
456 Nehru Street, Connaught Place
New Delhi, Delhi — 110001
GSTIN: 07BBBCX1234A1Z5
| # | Description | HSN/SAC | Qty | Rate (₹) | Amount (₹) |
|---|---|---|---|---|---|
| 1 | Website Development | 998314 | 1 | 50,000 | 50,000 |
| 2 | SEO Optimization (3 months) | 998366 | 3 | 10,000 | 30,000 |
Amount in words: Ninety-Four Thousand Four Hundred Rupees Only
Authorized Signatory
For ABC Enterprises
Tax Breakup
CGST, SGST & IGST — When to Apply What
Understanding which tax applies depends on the place of supply.
CGST + SGST
Central GST + State GST
When
Intrastate supply (within the same state)
Example
Seller in Mumbai, Buyer in Pune — both in Maharashtra. GST 18% = CGST 9% + SGST 9%
IGST
Integrated GST
When
Interstate supply (different states) or exports
Example
Seller in Mumbai (Maharashtra), Buyer in Delhi. GST 18% = IGST 18%
UTGST
Union Territory GST
When
Supply within a Union Territory
Example
Seller in Chandigarh, Buyer in Chandigarh. GST 18% = CGST 9% + UTGST 9%
HSN / SAC Codes
HSN Code Requirements by Turnover
The number of HSN digits required on your invoice depends on your annual turnover.
| Annual Turnover | HSN Digits Required | Note |
|---|---|---|
| Up to ₹5 Crore | 4-digit HSN code | Optional for businesses in the composition scheme |
| ₹5 Crore to ₹10 Crore | 4-digit HSN code | Mandatory on B2B invoices |
| Above ₹10 Crore | 6-digit HSN code | Mandatory on all invoices |
Types of Invoices
Types of GST Invoices in India
Different situations require different types of GST documents.
Regular / Tax Invoice
Issued for all taxable supplies of goods or services by a registered supplier. This is the most common type of GST invoice.
Bill of Supply
Issued when the supplier is under the Composition Scheme or the supply is exempt from GST. No tax is charged on this document.
Credit Note
Issued when the invoice amount needs to be reduced — e.g., goods returned, excess amount charged, or post-sale discount.
Debit Note
Issued when the invoice amount needs to be increased — e.g., undercharged tax, additional supply, or price revision upwards.
Explore Related GST Guides & Invoicing Tools
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FAQ
Frequently Asked Questions
Common questions about GST invoice format and compliance
What is the correct GST invoice format for India?
A GST invoice in India must include the supplier's name, address, and GSTIN; a unique sequential invoice number; date of issue; buyer's name, address, and GSTIN (for B2B); HSN/SAC codes; description and quantity of goods/services; taxable value; tax rate and amount for CGST, SGST, or IGST; place of supply; total value in figures and words; and the supplier's signature. InvoiceKhata automatically includes all these fields.
What is the difference between CGST, SGST, and IGST on an invoice?
CGST (Central GST) and SGST (State GST) are charged together on intrastate transactions — i.e., when the seller and buyer are in the same state. IGST (Integrated GST) is charged on interstate transactions — when the seller and buyer are in different states. The total GST rate remains the same; only the split changes. For example, 18% GST = 9% CGST + 9% SGST (intrastate) or 18% IGST (interstate).
Is HSN code mandatory on a GST invoice?
Yes, HSN (Harmonized System of Nomenclature) codes are mandatory on GST invoices. Businesses with a turnover up to ₹5 crore need a 4-digit HSN code, while those above ₹5 crore need a 6-digit code. HSN codes help classify goods for tax purposes and are essential for accurate GST return filing.
What is the penalty for issuing an incorrect GST invoice?
Under Section 122 of the CGST Act, issuing an incorrect invoice can attract a penalty of ₹10,000 or the tax amount involved, whichever is higher. Using a tool like InvoiceKhata helps you avoid this by automatically including all mandatory fields and calculating taxes correctly.
Can I create a GST invoice without software?
Technically yes — you can create a GST invoice manually using Word, Excel, or even pen and paper. However, manual invoicing is error-prone, time-consuming, and doesn't auto-calculate taxes. InvoiceKhata lets you create GST-compliant invoices in seconds with auto tax calculation, no signup required.
What is the time limit for issuing a GST invoice?
For goods, the invoice must be issued at or before the time of supply (delivery). For services, the invoice must be issued within 30 days of providing the service (45 days for banks and financial institutions). Timely invoicing is essential for compliance and ITC claims.
Do I need a separate invoice format for services vs goods?
The basic format is the same, but services use SAC (Services Accounting Code) instead of HSN codes. For services, you mention the nature of service instead of quantity/UOM. InvoiceKhata supports both goods and services invoices with a single, flexible form.
Can my buyer claim Input Tax Credit without a proper GST invoice?
No. A buyer can only claim Input Tax Credit (ITC) if they have a valid GST invoice from the supplier with all mandatory fields correctly filled. Incorrect or missing details like GSTIN, HSN code, or tax breakup can result in ITC denial. This is why using a proper invoice generator is critical.