Use this guide to understand the right GST invoice format before sharing invoices with clients. It is useful for freelancers, transporters, and small businesses.
A Pune-based design agency invoices Rs 50,000 at 18% GST to a Mumbai client. Since this is intra-state, the invoice shows CGST Rs 4,500 and SGST Rs 4,500.
For a Bengaluru client, the same invoice will show IGST Rs 9,000 instead.
Not every business issues a GST tax invoice. If you are a registered supplier dealing in exempt goods or services, or if you are under the composition scheme, you must issue a bill of supply instead of a tax invoice. A bill of supply does not show GST separately — the tax is absorbed in the price.
A regular GST tax invoice is issued when you charge GST to the buyer. It must show GSTIN of both parties (for B2B), taxable value, GST rate, tax breakup (CGST/SGST or IGST), place of supply, and the final invoice total.
Invoice must be issued at or before the time of removal of goods. For goods that do not require movement, it should be issued at the time of delivery.
Invoice must be issued within 30 days of the date of supply of service. For banking and financial institutions the limit is 45 days.
E-invoicing (electronic invoicing via the IRP portal) is mandatory for businesses with an aggregate annual turnover above Rs 5 crore. These businesses must generate a JSON invoice on the IRP, receive an IRN (Invoice Reference Number) and QR code, and then issue the invoice to the buyer.
Businesses below this threshold are not required to use e-invoicing, but they must still follow the standard GST tax invoice format as prescribed under Rule 46 of CGST Rules.
Each GST invoice must have a unique serial number. The number can be alphanumeric and include special characters like a hyphen or slash (e.g. INV/2026/001). It must not exceed 16 characters. Serial numbers should be consecutive within a financial year — resetting to 001 at the start of April each year is a common practice.
Different industries have specific requirements within the GST format. Check the relevant page for your sector:
You should include serial number, GSTIN details, item values, GST rates, tax breakup, place of supply, and total value.
Yes, freelancers can use the same format with service details and SAC code.
Yes, you can add your logo and branding while creating invoice online in our tool.
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Useful links: create GST invoice online, GST calculator, GST invoice format.