GST Invoice Format 2026 — 16 Mandatory Fields, Free Example
Getting the GST invoice format right is not optional — it determines whether your buyer can claim input tax credit (ITC). This guide covers every mandatory field required under CGST Rule 46, the correct layout for goods and services invoices, and how the format differs for intrastate vs interstate supply.
By Arjun Sharma· GST & Tax Compliance Specialist···Reviewed for GST accuracy
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Quick Answer
A GST invoice must contain 16 mandatory fields under CGST Rule 46: supplier name, address and GSTIN; consecutive serial number; invoice date; recipient name, address and GSTIN (for B2B); place of supply; HSN or SAC code; item description; quantity; taxable value; applicable GST rate; CGST, SGST or IGST amount; and total invoice value. There is no prescribed fixed template — any format that includes all mandatory fields is GST-compliant.
What is the Correct GST Invoice Format?
A GST invoice must comply with Rule 46 of CGST Rules 2017. The format is not prescribed as a fixed template — you can use any layout — but all mandatory fields must be present. Missing even one field makes the invoice non-compliant and the buyer cannot claim ITC.
Important
There is no single "official" GST invoice template. The government specifies which fields must appear, not the visual design. You choose the layout.
16 Mandatory Fields in Every GST Invoice
CGST Rule 46 mandates these fields on every tax invoice:
Name, address, and GSTIN of the supplier
Serial number — consecutive, unique within a financial year
Date of issue of the invoice
Name, address, and GSTIN of the recipient (for B2B)
Name, address, and delivery address of recipient (if different)
Place of supply (state name and state code)
HSN code for goods / SAC code for services
Description of goods or services
Quantity of goods (with unit of measurement)
Total value of goods or services
Taxable value and any applicable discounts
Rate of GST — CGST, SGST, IGST, UTGST, or Cess separately
Amount of GST — CGST, SGST, IGST, UTGST, or Cess separately
Place of supply if different from recipient state (for interstate)
Whether tax is payable on reverse charge basis
Signature or digital signature of supplier or authorised representative
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For goods, the invoice must include HSN code, quantity, unit (e.g., Nos, Kg, Litre), and the rate per unit. The taxable value is quantity × rate minus any trade discount.
Field
Example Value
Invoice Number
INV-2026-0042
Invoice Date
15-May-2026
Supplier GSTIN
27AADCS0472N1Z1
HSN Code
6110 (Knitted sweaters)
Quantity
50 Nos
Rate per unit
₹800
Taxable Value
₹40,000
CGST @ 6%
₹2,400
SGST @ 6%
₹2,400
Invoice Total
₹44,800
GST Invoice Format for Services
For services, replace HSN with SAC code and remove quantity/unit fields (not applicable for services). The description should clearly identify the nature of service.
Example
A web designer in Bengaluru bills ₹50,000 for website design (SAC 998314). GST is 18% = ₹9,000 (CGST ₹4,500 + SGST ₹4,500). Invoice total: ₹59,000. No quantity field needed — just the lump-sum amount.
Intrastate vs Interstate GST Invoice Format
The key difference between an intrastate and interstate invoice is which tax you charge:
Scenario
Tax Applied
Example
Supplier and buyer in same state
CGST + SGST (split equally)
Both in Maharashtra → 9% CGST + 9% SGST
Supplier and buyer in different states
IGST only
Supplier in Maharashtra, buyer in Delhi → 18% IGST
Supplier in UT (e.g., Chandigarh)
CGST + UTGST
Both in Chandigarh → 9% CGST + 9% UTGST
Important
Never charge CGST+SGST for interstate supply. It is a common and costly mistake. The place of supply, not the delivery address, determines whether supply is intrastate or interstate.
GST Invoice Number Format Rules
Invoice numbers must be consecutive and unique within a financial year (April–March). You can use letters, numbers, and the special characters / and -. The GSTN does not prescribe a specific format, but your numbering must restart at the beginning of each financial year.
Example
Valid formats: INV/2026-27/001, GST-2026-042, 2026-27/0001. Invalid: reusing numbers, using special characters like # or @.
When to Issue GST Invoice
Timing rules differ for goods and services:
Supply Type
Invoice Must be Issued By
Goods — movable
At time of removal (despatch)
Goods — retail (counter sales)
At time of delivery
Services — continuous supply
On/before due date of payment or within 30 days of supply
Services — general
Within 30 days of supply of service
Banking / insurance services
Within 45 days of supply
GST Invoice vs Bill of Supply
Not every document you issue is a "GST tax invoice." If you are a GST-registered supplier making exempt supplies or are under the Composition Scheme, you must issue a Bill of Supply instead — which does not show GST separately.
Document
Who Issues
GST Shown?
Tax Invoice
Registered supplier for taxable goods/services
Yes — CGST/SGST/IGST
Bill of Supply
Composition dealer or exempt supply
No — tax included in price
Receipt Voucher
When advance is received
Yes — on advance amount
Refund Voucher
When advance refunded
Yes — reversal of tax
FAQs
Is there a government-prescribed GST invoice template?
No. The GST law prescribes mandatory fields (CGST Rule 46) but does not mandate a specific visual format. You can use any layout — Word, Excel, PDF, or online tool — as long as all fields are present.
What happens if a mandatory field is missing?
The invoice is non-compliant. The buyer cannot use it to claim Input Tax Credit (ITC). The supplier may also face scrutiny or penalty during GST audit.
Can I issue a GST invoice without GSTIN if I am unregistered?
If you are not registered under GST, you cannot issue a tax invoice or collect GST. You issue a regular invoice without any GST component. If your turnover exceeds ₹20 lakh (₹10 lakh in special category states), you must register.
What is the difference between CGST, SGST, and IGST on an invoice?
CGST (Central GST) and SGST (State GST) are charged for intrastate supply — both at half the applicable rate. IGST (Integrated GST) is charged for interstate supply — at the full applicable rate. Never charge both CGST/SGST and IGST on the same invoice.
How many copies of GST invoice are required?
For goods, 3 copies: Original for buyer, Duplicate for transporter, Triplicate for supplier. For services, 2 copies: Original for buyer, Duplicate for supplier.
Why Businesses Stop Using Excel for GST Invoices
Manual GST calculation mistakes
One wrong CGST/SGST split or a misapplied rate triggers notices and ITC denial for your buyer.
Slow invoice creation
Copying last month's Excel file, updating dates, recalculating — 20 minutes for what should take 30 seconds.
Formatting breaks on every device
Excel invoices look different on every printer and PDF converter. Clients complain about unreadable layouts.
No easy sharing or payment link
Sending PDFs over WhatsApp with no way for clients to pay directly slows down collections.
Incorrect tax type (IGST vs CGST+SGST)
Excel can't auto-detect intra vs inter-state supply. Wrong tax type = ITC rejected for your buyer.
Disclaimer: The information in this article is for general informational purposes only and does not constitute professional tax, legal, or financial advice. GST rules and rates are subject to change. Consult a qualified CA or tax professional before making compliance decisions.
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