GST tax invoice format
A tax invoice carrying every field Rule 46 requires, laid out so nothing gets left off.
When you would use this
You are registered under GST and supplying goods or services to another business. A tax invoice that is missing a required field is not just untidy — it can cost your customer their input tax credit, which is the point at which they call you about it.
What goes wrong with this one
The document is the easy part. These are the things we actually see get it rejected or cause a problem later.
- The invoice number must be a consecutive series, unique for the financial year, and no more than sixteen characters. Restarting it mid-year, or reusing a number, is a problem in an audit.
- Where the recipient is registered, their GSTIN must appear. Where they are not registered and the value exceeds ₹50,000, you still need their name, address and the state with its code.
- Split CGST and SGST for a supply within your state, and charge IGST for one outside it. The place of supply is what decides this, not where your office is.
- HSN or SAC codes are required, and how many digits depends on your turnover. Getting the digit count wrong is a common notice.
- Issue it before or at the time of removal for goods, and within thirty days of supply for services.
The template
Every placeholder is written in [SQUARE BRACKETS] so an unfilled one is impossible to miss in a printed document.
GST tax invoice format
TAX INVOICE
Supplier
[LEGAL NAME OF YOUR BUSINESS]
[ADDRESS, CITY, STATE, PIN]
GSTIN: [YOUR GSTIN]
State and code: [STATE NAME] ([STATE CODE])
Invoice number: [INVOICE NO — consecutive, unique for the financial year]
Invoice date: [DD/MM/YYYY]
Reverse charge: [Yes / No]
Bill to Ship to (if different)
[RECIPIENT NAME] [RECIPIENT NAME]
[ADDRESS] [ADDRESS]
GSTIN: [RECIPIENT GSTIN, if registered] [GSTIN]
State and code: [STATE] ([CODE]) [STATE] ([CODE])
Place of supply: [STATE NAME] ([STATE CODE])
-----------------------------------------------------------------------------
# Description HSN/SAC Qty Unit Rate Amount
-----------------------------------------------------------------------------
1 [DESCRIPTION OF GOODS [CODE] [QTY] [UNIT] [RATE] [AMOUNT]
OR SERVICES]
2 [DESCRIPTION] [CODE] [QTY] [UNIT] [RATE] [AMOUNT]
-----------------------------------------------------------------------------
Taxable value: [AMOUNT]
Discount, if any: [AMOUNT]
-----------------------------------------------------------------------------
Use CGST + SGST for a supply within your own state.
Use IGST for a supply to another state.
-----------------------------------------------------------------------------
CGST @ [RATE]%: [AMOUNT]
SGST @ [RATE]%: [AMOUNT]
IGST @ [RATE]%: [AMOUNT]
Cess, if any: [AMOUNT]
-----------------------------------------------------------------------------
TOTAL: [AMOUNT]
Total in words: [AMOUNT IN WORDS] only
Bank details for payment
Account name: [ACCOUNT NAME]
Account number: [NUMBER]
IFSC: [IFSC]
Declaration
We declare that this invoice shows the actual price of the goods or
services described and that all particulars are true and correct.
For [LEGAL NAME OF YOUR BUSINESS]
_____________________________
Authorised signatory
[NAME AND DESIGNATION]This is a starting point, not advice
It is a general template and is not tailored to your business. Requirements change, and some vary by state. Have the completed document checked before you sign, file or rely on it.