GST Invoice Format
A GST tax invoice has to show a fixed set of details. This guide lists them, explains when to charge CGST and SGST or IGST, and gives you a blank format to download in Excel or PDF.
Download a blank GST invoice format
Both files contain the mandatory fields listed below. They are created on your device; no email or signup.
What a GST tax invoice must contain
- Supplier name, address and GSTIN.
- A unique, consecutive invoice serial number for the financial year.
- Invoice date.
- Recipient name, address and GSTIN, when the recipient is registered.
- Recipient name, address, state and state code, when the recipient is unregistered and the value is Rs 50,000 or more.
- HSN code.
- Description of goods or services.
- Quantity and unit, for goods.
- Total value.
- Taxable value.
- Tax rate and tax amount, shown as CGST and SGST (or UTGST) for intra-state supply, and IGST for inter-state supply.
- Place of supply, with the state name, for inter-state supply.
- Delivery address, when it is different from the place of supply.
- Whether tax is payable on reverse charge.
- Signature or digital signature of the supplier or an authorised representative.
CGST + SGST or IGST?
It depends on the place of supply. If the place of supply is in the same state as the supplier, the supply is intra-state: the GST rate is split equally into CGST and SGST (or CGST and UTGST in a Union Territory without a legislature). If the place of supply is in a different state, the supply is inter-state and the full rate is charged as IGST. For example, 18% GST becomes 9% CGST + 9% SGST within a state, or 18% IGST across states.
What is an HSN code?
HSN (Harmonised System of Nomenclature) is an international numbering system that classifies goods. Under GST, the HSN code on an invoice identifies what is being sold, and the number of digits you must show depends on your turnover. Services use a similar code called SAC (Services Accounting Code).
Frequently asked questions
Are these GST invoice templates free?
Yes. Both the Excel and PDF formats are free to download, with no email or signup.
Does the blank format make my invoice GST-compliant?
It contains the fields a tax invoice must show, but compliance depends on what you fill in. Check your GSTINs, HSN codes, tax rates and place of supply, and ask your tax professional about special cases.
When should I charge IGST instead of CGST and SGST?
Charge IGST when the place of supply is in a different state from the supplier. When both are in the same state, split the tax equally into CGST and SGST, or CGST and UTGST in a Union Territory without a legislature.
Do I have to show the recipient’s details on every invoice?
Show the recipient’s name, address and GSTIN when they are registered. When they are unregistered, show their name, address, state and state code if the invoice value is Rs 50,000 or more.
Can I use this format for an e-invoice?
No. This is a printable tax invoice format. An e-invoice must be reported to the GST portal to get an IRN and QR code, which this format does not do.
Issuing a credit against an invoice? Read the GST credit note format guide.
Want invoices numbered and totalled for you? See InvoBill.