How to Make a GST Invoice in India: Format, Rules and a Free Template

What is a GST tax invoice?

A tax invoice is the document a GST-registered business issues when it sells taxable goods or services. It is the buyer's proof for claiming input tax credit, so a missing GSTIN, wrong place of supply or wrong tax split can cost your client money – and cost you the next order.

Mandatory fields on a GST invoice (Rule 46)

Rule 46 of the CGST Rules lists what a tax invoice must contain. In practice that means:

1. Supplier details – name, address and GSTIN.
2. Invoice number – consecutive, up to 16 characters (letters, numbers, - and /), unique for the financial year, e.g. INV/2026-27/045.
3. Invoice date.
4. Recipient details – name, address and GSTIN if the buyer is registered.
5. Unregistered buyers – for invoices of ₹50,000 or more, the buyer's name, address and delivery address with state name and code.
6. HSN code (goods) or SAC code (services) – 4 digits if your turnover is up to ₹5 crore, 6 digits above that.
7. Description, quantity and unit of each item.
8. Total value and taxable value after discounts.
9. Tax rate and amount – CGST + SGST/UTGST, or IGST, plus cess if any.
10. Place of supply with the state name, for inter-state supplies.
11. Delivery address if different from the place of supply.
12. Reverse charge – whether tax is payable on reverse charge.
13. Signature or digital signature of the supplier or an authorised person.

CGST + SGST or IGST?

Compare the supplier's state with the place of supply. Same state: split the tax equally into CGST and SGST (or UTGST in a union territory without a legislature). Different state: charge the whole rate as IGST. Exports and supplies to SEZs are inter-state. Our guide to CGST, SGST and IGST covers the edge cases.

When must the invoice be issued?

• Goods: on or before removal (dispatch) or delivery.
• Services: within 30 days of supplying the service (45 days for banks and insurers).
• Continuous supply: on or before the due date of each payment, or when each payment is received.

How many copies?

For goods: original for the buyer, duplicate for the transporter, triplicate for you. For services: original for the buyer and duplicate for you. A PDF you email or share on WhatsApp is the original; keep your own copy.

Making a GST invoice in Invoice24

1. Add your business profile once – name, address, GSTIN, logo, bank details and signature.
2. Add the client with their GSTIN and state. The app picks CGST + SGST or IGST from the state automatically.
3. Type the items. Saved services fill in price, HSN/SAC and tax rate as you type.
4. Pick one of 14 designs and download the PDF or share it on WhatsApp.