Skip to content
Invoiqo

Free format · print or fill online

GST invoice format (tax invoice)

A sample GST tax invoice with every field Rule 46 of the CGST Rules asks for, laid out the way customers and auditors expect. Print it, or fill the same format online with your own details and save it as a PDF.

Fill this format online

Sharma Electronics

Shop 12, MG Road, Pune 411001

GSTIN: 27ABCDE1234F1Z0 · State: Maharashtra (27)

Tax Invoice

Original for recipient

Sample

Bill to

Mehta Home Appliances

Andheri East, Mumbai 400069

GSTIN: 27AAMFM5678K1ZH

State: Maharashtra (27)

Invoice no.INV/26-27/0147
Date12/10/2026
Place of supplyMaharashtra (27)
Reverse chargeNo
# Item HSN/SAC Qty Rate Taxable value GST Tax Amount
1 LED TV 43" (smart) 8528 2 Nos ₹28,500.00 ₹57,000.00 18% ₹10,260.00 ₹67,260.00
2 Wall mount bracket 8529 2 Nos ₹650.00 ₹1,300.00 18% ₹234.00 ₹1,534.00
3 Installation service 998715 2 Nos ₹400.00 ₹800.00 18% ₹144.00 ₹944.00
GST rate Taxable value CGSTSGST Total tax
18% ₹59,100.00 ₹5,319.00 @9%₹5,319.00 @9% ₹10,638.00

Amount in words

Rupees Sixty Nine Thousand Seven Hundred Thirty Eight Only

Payment within 15 days by bank transfer or UPI.

Taxable value₹59,100.00
CGST₹5,319.00
SGST₹5,319.00
Total₹69,738.00

For Sharma Electronics

Authorised signatory

Sample with made-up business details. Fill it with yours in the free generator.

What is a GST invoice?

A tax invoice is the document a GST-registered supplier issues for a taxable supply of goods or services (section 31 of the CGST Act). It is the buyer’s proof for claiming input tax credit, so a missing GSTIN, HSN code or place of supply can cost your customer money and you a customer.

Composition taxpayers and suppliers of exempt goods or services issue a bill of supply instead (Rule 49), which shows no tax and, for composition dealers, says “composition taxable person, not eligible to collect tax on supplies”. When a sale has both taxable and exempt items to an unregistered buyer, one invoice-cum-bill of supply can be issued (Rule 46A).

Fields a tax invoice must show (Rule 46)

  1. 1 Supplier’s name, address and GSTIN
  2. 2 Invoice numberConsecutive, up to 16 characters (letters, digits, “-”, “/”), unique for the financial year
  3. 3 Date of issue
  4. 4 Recipient’s name, address and GSTIN or UINIf the recipient is registered
  5. 5 Recipient’s name, address and delivery address with state name and codeIf unregistered and the taxable value is ₹50,000 or more, or the buyer asks
  6. 6 HSN code (goods) or SAC (services)4 digits up to ₹5 crore turnover (B2B), 6 digits above (Notification 78/2020-CT)
  7. 7 Description, quantity and unit of goods or services
  8. 8 Total value and taxable valueAfter discount or abatement
  9. 9 Rate and amount of CGST, SGST/UTGST, IGST and cess
  10. 10 Place of supply with state nameFor inter-state supplies
  11. 11 Delivery addressWhere different from the place of supply
  12. 12 Whether tax is payable on reverse charge
  13. 13 Signature or digital signature of the supplier or authorised person
  14. 14 IRN and signed QR codeOnly for businesses that must e-invoice (turnover above ₹5 crore, Notification 10/2023-CT)

Source: Rule 46 of the CGST Rules, 2017, on the CBIC tax information portal.

How many copies and when

For goods, prepare the invoice in triplicate: original for the recipient, duplicate for the transporter and triplicate for the supplier. For services, in duplicate: original for the recipient and duplicate for the supplier (Rule 48). Issue it before or at the time of removal or delivery of goods, and within 30 days of supplying a service (section 31 and Rule 47).

For a sale under ₹200 to an unregistered buyer who does not want an invoice, you may issue one consolidated tax invoice for the day (proviso to Rule 46).

Common mistakes

  • Restarting invoice numbers in the middle of a year, or using the same series in two branches. Each series must be unique in the financial year.
  • Charging CGST + SGST when the place of supply is in another state.
  • Leaving out the place of supply or the reverse charge line.
  • Using GST rates from before 22 September 2025 for current sales.

Official sources

  • CBIC tax information portal: section 31 of the CGST Act; Rules 46, 46A, 47, 48 and 49 of the CGST Rules; Notifications 78/2020 and 10/2023-Central Tax.

Checked on 28 October 2026.

Want the rules behind each field, with examples? Read GST invoice rules: mandatory fields under Rule 46.

Make every GST invoice in Invoiqo, free

Your details, customers, products and HSN codes saved once; numbers that never repeat; PDFs shared on WhatsApp; and a record of every document. The Free plan never expires.

Start free, no card needed

Frequently asked questions

What is the format of a GST invoice?

A GST tax invoice shows the supplier’s and (if registered) buyer’s name, address and GSTIN, a unique invoice number and date, HSN or SAC codes, quantity, taxable value, the rate and amount of CGST, SGST or IGST, the place of supply, whether reverse charge applies, and a signature (Rule 46).

Is a signature mandatory on a GST invoice?

Rule 46 requires the signature or digital signature of the supplier or an authorised representative. An e-invoice registered on the IRP and invoices issued electronically under the Information Technology Act can carry a digital signature instead.

Can I make a GST invoice in Excel or Word?

Yes, any format is fine as long as it has the Rule 46 fields. Our free invoice generator lays them out for you and works out the tax, and Invoiqo numbers and stores every invoice automatically.

Do I need to show HSN codes on B2C invoices?

With turnover up to ₹5 crore, HSN codes are optional on invoices to unregistered buyers. Above ₹5 crore, 6-digit HSN codes are needed on all tax invoices.

Other formats

All free GST tools

Start free — GST billing in 2 minutes