India
GST Invoice Format in India: What to Include (With Example)
What should a GST invoice in India include? A GST invoice must show the supplier's GSTIN, the recipient's details where required, a unique invoice number and date, a description of goods or services with an HSN or SAC code, the taxable value, the GST rate and amount (CGST and SGST, or IGST), the place of supply, and the total. Exact requirements depend on the type of supply and your registration, so verify them on the official GST portal.
Key Fields on a GST Invoice
- The heading "Tax Invoice" for registered taxable supplies
- Supplier name, address, and GSTIN
- Recipient name, address, and GSTIN if they are registered
- A unique invoice number (letters, numbers, and certain symbols) and date
- HSN code for goods or SAC code for services
- Description, quantity, unit, and taxable value
- GST rate and the amount of CGST, SGST, or IGST
- Place of supply and the total invoice value
CGST, SGST, or IGST?
For a supply within the same state, tax is split into CGST and SGST. For a supply between states, IGST applies. Your invoice should show whichever applies, with the rate and amount on separate lines.
GST Invoice Example (INR)
| Description | SAC | Taxable value | CGST | SGST | Total |
|---|---|---|---|---|---|
| Website development | Your SAC | INR 50,000 | Rate | Rate | Total |
Replace the placeholders with your real SAC or HSN code and the rate set by the GST authorities. Large businesses may also need e-invoicing above a turnover threshold, so check current rules.
Invoice Numbers Under GST
Invoice numbers must be unique for a financial year. A simple sequence such as INV/2026-27/0001 works well. See how to number invoices.
Frequently Asked Questions
What is the difference between HSN and SAC?
HSN codes classify goods and SAC codes classify services. Use the one that matches what you sell.
Do I need a GSTIN to issue an invoice?
Only if you are registered for GST. Unregistered businesses issue a simpler bill of supply or invoice without charging GST. Confirm your obligations with a chartered accountant.
What is the place of supply?
It determines whether the sale is intra-state or inter-state, and therefore whether CGST and SGST or IGST applies.
Create Your Invoice Online
Our free invoice generator helps you create a clear invoice and download a PDF. If you freelance, read the India freelancer invoice guide.