How to Make a GST Invoice: Format, Rules and Example

Use a series that runs in order within each financial year — for example INV/26-27/001. Letters, numbers, hyphens and slashes are allowed, up to 16 characters. Don't skip or reuse numbers; cancelled invoices should stay on record.

If the supplier's state and the place of supply are the same, charge CGST and SGST (or UTGST) — half the rate each. If they differ, charge IGST at the full rate. The CGST, SGST & IGST Calculator shows both side by side.

Taxable value ₹3,498.50; CGST ₹217.47 and SGST ₹217.46; total ₹3,933.43, rounded to ₹3,933 with a round-off of −₹0.43. Amount in words: Rupees Three Thousand Nine Hundred Thirty-Three Only.

• Tax invoice — issued by a GST-registered supplier for taxable supplies.
• Bill of supply — issued for exempt supplies or by composition taxpayers, who can't charge GST.
• Payment receipt — confirms money received; it's not an invoice. Use the Receipt Generator.

1. Enter your business name, address and GSTIN. The GST Invoice Generator checks the GSTIN format and fills in your state.
2. Add the next number in your invoice series and the invoice date.
3. Enter the customer's details, including their GSTIN if they are registered — they need it to claim input tax credit.
4. Choose the place of supply. For goods, it is usually where they are delivered.
5. Add each item with its HSN or SAC code, quantity, unit, rate and GST rate. Apply discounts per line.
6. Check the tax type (CGST + SGST or IGST), the totals and the amount in words, then add bank or UPI details and terms.
7. Download the PDF, sign it (or use a digital signature) and keep a copy.

• Goods: before or at the time of removal for supply, or on delivery where the goods don't move.
• Services: generally within 30 days of the date of supply.
• Advances: a receipt voucher is issued when an advance is received, and the tax invoice follows at the time of supply.

For goods, the invoice is prepared in three copies: the original for the recipient, the duplicate for the transporter and the triplicate for the supplier. For services, two copies are enough — original for the recipient and duplicate for the supplier. A PDF can be printed as many times as needed; just mark each copy.

Once issued, an invoice shouldn't be edited. If goods are returned or the price was too high, issue a credit note that refers to the original invoice; if you under-charged, issue a debit note. A credit note must be declared in your return by 30 November following the end of the financial year, or by the date you file the annual return if earlier — after that, the tax can't be reduced.

If your aggregate turnover has exceeded ₹5 crore in any year since 2017-18, B2B invoices must also be reported to the Invoice Registration Portal to get an IRN and QR code. Larger businesses (₹10 crore and above) must report within 30 days of the invoice date. Read GST invoice rules: numbering and e-invoicing for details.

Keep invoices and accounts for at least 72 months from the due date of the annual return for that year.

1. Missing or wrong buyer GSTIN, which blocks the buyer's input tax credit. Check it with the GSTIN Validator.
2. Charging IGST when the place of supply is in your own state, or CGST + SGST on an inter-state sale.
3. Restarting the numbering every month, or reusing a cancelled number.
4. Using a rate from before 22 September 2025 for a current supply.
5. Leaving out the HSN/SAC code or the place of supply.

For sales to customers without a GSTIN (B2C), the invoice doesn't need the customer's GSTIN. If the invoice value is ₹50,000 or more, include the customer's name, address and delivery address, along with the state name and code. Below that, these details are needed only if the customer asks for them — but including them is good practice for returns and warranty claims.

Freelancers and small businesses should also check whether they need to register at all. Registration is generally required once aggregate turnover crosses ₹20 lakh for services or ₹40 lakh for goods in most states (lower thresholds apply in some special category states), and from the start for certain supplies such as inter-state sales of goods. Until you register, issue ordinary invoices without GST.