GST invoice format: what goes on it, and how to make one

The fields a GST tax invoice generally needs

• Supplier’s name, address and GSTIN.
• A consecutive, unique serial number for the financial year.
• Date of issue.
• Recipient’s name and address, and GSTIN if the recipient is registered.
• HSN code for goods or SAC code for services.
• Description, quantity (with unit) and value of each supply.
• Taxable value after any discount.
• The rate and amount of tax: CGST and SGST (or UTGST) for a supply within the state, IGST for a supply between states.
• Place of supply, with the state name.
• Whether tax is payable on reverse charge.
• Signature or digital signature of the supplier or an authorised person.

GST bill format for a shop or small business

People often say “GST bill” for the same document. A bill from a registered shop or service business is a tax invoice and needs the same fields listed above. The Excel file on this page has them in order; fill one row per item and the tax rows add up. If the customer is not registered and the amount is small, a simpler bill of supply or retail invoice may apply. Your CA will tell you which.

CGST and SGST, or IGST

Within one state, the tax is split in two equal halves: an 18% supply shows CGST 9% and SGST 9%. Between states, the same 18% shows as a single IGST line. The total tax is identical; what differs is how it is labelled and where it is paid. The place of supply decides which applies, and for services that is often the recipient’s location. Your CA will confirm the rule for your kind of work.

What Invoira formats today

Invoira has one tax label and a rate per line, and it prints the tax as a row in the totals with the rate in brackets. For an inter-state invoice, set the label to “IGST” and the rate to 18, and the totals show “IGST (18%)” with the amount. For an intra-state invoice, set the label to “CGST 9% + SGST 9%” and the rate to 18; the totals then show one row with the combined amount, which many accounts teams accept and some do not. If the client needs two separate rows, that needs the dedicated GST fields on our roadmap.

Your GSTIN goes in the tax number field in Settings inside an account, where it prints as “Tax number” under your business name. As a guest, add it as the last line of your address. Put the client’s GSTIN in their address, and HSN or SAC codes at the start of each description: “SAC 998314: software development, September 2026”. Place of supply and the reverse charge statement go in the notes. Discounts apply before tax, per line, so the taxable value is correct. Amounts use Indian grouping (₹1,00,000.00), the total is printed in words (“Rupees One Lakh … Only”), and a UPI ID in the payment details adds a scan-to-pay QR code.

What is on the roadmap

Dedicated GSTIN fields for supplier and recipient, HSN/SAC per line, a CGST/SGST split shown as two rows, a “Tax Invoice” heading, and place of supply. They are scheduled once Indian signups justify them. Until then, the format above is complete in content, if not in the arrangement some software expects.

Numbering

The serial number must be consecutive and unique for the year. As a guest you type it, so keep your own log. With a free account, a number is assigned by the database at the moment you issue, in order, so a draft never consumes one and two tabs cannot collide. Set the prefix (for example “INV/26-27/”) and the next number in Settings.

A worked example

Questions

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