GST Invoice Format — Free download & step-by-step guide
This is the exact GST invoice format we use in our own business, refined over four years of running a small services firm in Pune. It is Rule-46 compliant, works on both A4 and half-letter paper, and can be filled out in under a minute using our free online tool. Skip the theory and start creating →, or read on for a deep dive.
What the law actually requires
Rule 46 of the Central Goods and Services Tax Rules, 2017 lists 14 mandatory fields for every tax invoice. We covered them in detail in the what-is-an-invoice guide. Here we focus on the format itself — how to lay these fields out so the invoice is (a) legal, (b) readable, and (c) doesn't look like it was made in 1998.
The three GST invoice formats you actually need
- Intra-state B2B invoice — supplier and buyer are in the same state. Uses CGST + SGST.
- Inter-state B2B invoice — different states. Uses IGST.
- Export invoice — no tax under LUT, or IGST paid and refunded later.
Column-by-column breakdown
A typical GST invoice line has these columns, in this order (from left to right):
| Column | What it holds | Notes |
|---|---|---|
| S.No. | 1, 2, 3… | Optional but common |
| Description | Item name | Be specific — "USB cable" is better than "cable" |
| HSN/SAC | 4/6/8-digit code | Mandatory for B2B |
| Qty | Number of units | Include unit (kg, nos, hrs) |
| Rate | Per-unit price | Exclude GST |
| Discount | Line-level discount | Optional |
| Taxable value | Qty × Rate − Discount | The base for GST |
| CGST % | Half the total GST rate | Intra-state only |
| SGST % | Same as CGST | Intra-state only |
| IGST % | Full GST rate | Inter-state only |
| Total | Taxable + all taxes | The line total |
Download the GST invoice format
You have two choices, both free:
- Best option — use our online generator. Fill your details, pick a template, download a PDF. Everything auto-calculates. Try it now →
- Old-school option — copy the layout. Screenshot the sample above and rebuild it in Excel or Word. Fine for one invoice a month, painful thereafter.
How to fill a GST invoice — 8 quick steps
- Open the generator. Your business details load from your last session automatically.
- Enter the invoice number. Use a format like
INV/25-26/001— the year prefix makes audits easier. - Set the issue date and payment due date. Standard credit terms in India are 15 or 30 days.
- Fill the "Bill To" section with your customer's legal name, address and GSTIN.
- Add one line per item — description, HSN, quantity, rate.
- Choose the GST rate (5, 12, 18 or 28%). The tool auto-splits it into CGST/SGST for intra-state or applies IGST for inter-state supplies.
- Add any discount or shipping charge. Watch the total update in real time.
- Click Download PDF. Done.
Sample GST invoice — a real example
Say Sunrise Traders (Pune, Maharashtra, GSTIN 27ABCDE1234F1Z5) sells 100 kg of "Basmati Rice — HSN 1006" to Green Grocers (Mumbai, Maharashtra, GSTIN 27FGHIJ5678K2Z9) at ₹85/kg. GST rate is 5% (2.5% CGST + 2.5% SGST because same state).
- Taxable value: 100 × 85 = ₹8,500
- CGST @ 2.5% = ₹212.50
- SGST @ 2.5% = ₹212.50
- Invoice total = ₹8,925.00
Try replicating this in our generator — takes 45 seconds.
Common GST invoice format mistakes to avoid
- Skipping HSN codes. Even B2B invoices below ₹5 crore turnover need 4-digit HSN now.
- Using the same series across years. Reset your invoice numbering on 1st April every year.
- Wrong tax split. CGST + SGST is only for supplies within the same state. Cross-state means IGST.
- Missing "Reverse charge — Yes/No" field. Auditors check this every time.
- Rounding-off in the wrong direction. Round to the nearest rupee, per invoice — never round each line.
Frequently asked questions
Is a printed GST invoice mandatory or can I send it by email?
Email PDF is perfectly legal. In fact, e-invoice recipients above ₹5 crore turnover receive it as JSON from the IRP portal — no paper involved.
Do I need a signature on a GST invoice?
Yes — either physical, digital signature (DSC), or a scanned image. Our generator supports all three.
Can I send one GST invoice for multiple deliveries?
Yes, provided you attach a delivery challan for each dispatch and reference them in the invoice.
How long should I keep GST invoices?
72 months (6 years) from the due date of the annual return of the year they relate to.