GST Invoice Format
All mandatory fields, rules, and a free template for GST-compliant tax invoices in India.
Written & reviewed by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Updated July 2026
What is a GST Tax Invoice?
A Tax Invoice is a document issued by a registered dealer for every taxable supply of goods or services. Under GST law, it is the primary document for claiming Input Tax Credit (ITC). Every invoice must follow a specific format with mandatory fields prescribed under Section 31 of the CGST Act read with Rule 46 of CGST Rules.
Mandatory Fields in a GST Invoice
The following fields are required by law on every GST tax invoice:
| # | Field | Details |
|---|---|---|
| 1 | Supplier Name, Address & GSTIN | Legal name, registered address, and 15-digit GSTIN of the supplier |
| 2 | Invoice Number | Unique, sequential number for each financial year (max 16 characters) |
| 3 | Date of Issue | Date when the invoice is issued |
| 4 | Recipient Name & Address | Name and address of the buyer/recipient |
| 5 | Recipient GSTIN (if registered) | 15-digit GSTIN of the buyer. Not required for B2C (unregistered) sales |
| 6 | Place of Supply | State code + state name. Determines whether CGST+SGST or IGST applies |
| 7 | HSN / SAC Code | Harmonized System of Nomenclature (goods) or Services Accounting Code (services) |
| 8 | Description of Goods/Services | Clear description of what is being supplied |
| 9 | Quantity & Unit | Number of items and unit of measurement (e.g., Nos, Kgs, Ltrs) |
| 10 | Taxable Value | Total value before GST |
| 11 | GST Rate & Amount | Rate applied and tax amount — split as CGST+SGST or IGST |
| 12 | Total Invoice Value | Taxable value + GST amount |
| 13 | Signature / Digital Signature | Authorized signatory (recommended but not strictly mandatory for digital invoices) |
Free GST Invoice Template — Download (Excel, Word & PDF)
Download a ready-to-use, GST-compliant tax invoice template in your preferred format. Fill in your business details, customer details and line items — the Excel version does the CGST/SGST/IGST maths for you.
Generate a Compliant Invoice Instantly
RaiseBill automatically includes all mandatory fields. Just fill in your details.
Create Free Invoice →B2B vs B2C Invoice Format
B2B Invoice (Business to Business)
Both supplier and buyer are GST-registered. The buyer's GSTIN is mandatory. Place of Supply is determined by the buyer's GSTIN. The buyer can claim ITC using this invoice.
B2C Invoice (Business to Consumer)
The buyer is not GST-registered. Customer GSTIN is not required. Place of Supply defaults to the supplier's state for over-the-counter sales. For inter-state B2C supplies above ₹2.5 lakh, the supplier must issue a Bill of Supply or Tax Invoice with the customer's state.
Intra-State vs Inter-State Invoices
Intra-State (same state): GST is split into CGST (Central) and SGST (State) — each at half the total rate. Example: 18% GST = 9% CGST + 9% SGST.
Inter-State (different states): The full rate is charged as IGST (Integrated GST). Example: 18% GST = 18% IGST.
RaiseBill automatically detects this based on the supplier's and buyer's GSTIN and applies the correct tax split.
Common Mistakes in GST Invoices
- Wrong Place of Supply — leads to incorrect tax type (IGST vs CGST/SGST). The buyer's ITC claim gets rejected.
- Missing HSN/SAC code — mandatory for businesses above ₹1.5 Crore turnover. Missing codes can lead to penalties.
- Non-sequential invoice numbers — Invoice numbers must be sequential within each financial year. Gaps trigger scrutiny.
- Wrong GSTIN — even a single digit error in the customer's GSTIN means their ITC claim will be rejected.
- No tax breakup — the invoice must show CGST and SGST separately (or IGST separately), not just a lump sum "GST".
Digital Invoice vs Paper Invoice
GST law allows invoices in both digital and physical formats. A digitally generated PDF (like the ones RaiseBill creates) is legally valid. For businesses with turnover above ₹10 Crore, e-invoicing (reporting to the Invoice Registration Portal, IRP) is mandatory.
Frequently Asked Questions
Is the GST invoice template free to download?
Yes. The Excel, Word and PDF GST invoice templates are completely free to download and use, with no signup required.
Does the Excel template calculate GST automatically?
Yes. The Excel (.xlsx) template has built-in formulas that automatically compute the taxable value per line, the subtotal, and CGST, SGST and IGST once you enter the quantity, rate and tax rate.
Can I edit the Word and Excel templates?
Yes. The templates are fully editable in Microsoft Excel/Word, Google Sheets/Docs, or LibreOffice. Replace the placeholder fields with your business and customer details.
Are these templates GST compliant?
The templates include the mandatory fields prescribed under Rule 46 of the CGST Rules — supplier and recipient details, GSTIN, invoice number and date, HSN/SAC, taxable value and the CGST/SGST/IGST breakup. Always fill them correctly and verify current GST rates before issuing.
Related Tools & Resources
Calculate GST on any amount with our Free GST Calculator. Read the full GST Guide for Small Businesses. Or jump straight to creating your invoice with our Free Invoice Generator.
Need Professional Help with GST Invoicing & Compliance?
Pardeep Jha & Associates, Chartered Accountants — 📞 +91 84371-10333 | pardeepjha.com