GST Invoice Format in India
Last updated: 21 October 2026
1. What is a GST tax invoice?
A tax invoice is the document a GST-registered business issues when it supplies taxable goods or services. Its contents are set by Rule 46 of the CGST Rules, 2017.
2. Mandatory fields
- Supplier name, address and GSTIN
- Consecutive invoice number (max 16 characters, unique per financial year)
- Date of issue
- Recipient name, address and GSTIN (if registered)
- Place of supply with state name and code (for inter-state supplies)
- HSN code for goods or SAC code for services
- Description, quantity and unit of goods or services
- Total value and taxable value after discounts
- Rate and amount of tax: CGST, SGST/UTGST or IGST, and cess if any
- Whether tax is payable on reverse charge
- Signature or digital signature of the supplier
3. Sample format
TAX INVOICE
Sharma Traders · GSTIN 27AAAAA0000A1Z5 · Mumbai, Maharashtra (27)
Invoice No: MUM/2026-27/0142 · Date: 21-10-2026
Bill to: Gupta & Sons · GSTIN 27BBBBB1111B1Z6 · Place of supply: Maharashtra (27)
| Item | HSN | Qty | Rate | Taxable | CGST 9% | SGST 9% |
|---|---|---|---|---|---|---|
| Steel bracket | 7326 | 100 | ₹160 | ₹16,000 | ₹1,440 | ₹1,440 |
Total: ₹18,880 (Rupees Eighteen Thousand Eight Hundred Eighty only)
Reverse charge: No · Authorised signatory
Illustrative example; names and GSTINs are fictional.
4. CGST + SGST or IGST?
When the supplier and place of supply are in the same state, tax is split equally into CGST and SGST (or UTGST). When they are in different states, the full rate is charged as IGST.
5. Other GST documents
Unregistered or composition suppliers issue a bill of supply instead. Credit notes reduce an earlier invoice's value; debit notes increase it.
6. Create GST invoices automatically
RADD ERP fills these fields for you, picks CGST/SGST or IGST from the customer's state, numbers invoices per branch and prints the amount in words.
Start freeThis guide is general information, not tax advice. Check current rules or consult your tax professional.