GST invoice format
Download a free GST tax invoice format in Excel or PDF. It has every field Rule 46 of the CGST Rules requires, and the Excel version works out CGST and SGST, or IGST, for you.
Free · No sign-up · Works in Excel, Google Sheets and LibreOffice · Updated
What a GST invoice must contain
Rule 46 of the CGST Rules, 2017 sets out what a tax invoice must show. The layout is up to you — what matters is that every detail is there.
| Field | What to show |
|---|---|
| Supplier | Your name, address and GSTIN. |
| Invoice number | A consecutive number of up to 16 characters — letters, digits, hyphen (-) and slash (/) — unique for the financial year. |
| Date | The date the invoice is issued. |
| Recipient | Name, address and GSTIN (or UIN) if your customer is registered. |
| Unregistered recipient | Name, address, delivery address and state name and code when the taxable value is ₹50,000 or more, or when the customer asks. |
| HSN or SAC code | For each item, with the number of digits your turnover requires (see below). |
| Description | Of the goods or services supplied. |
| Quantity and unit | For goods. |
| Value | The total value, and the taxable value after any discount. |
| Tax rate and amount | CGST and SGST (or UTGST), or IGST, plus cess where it applies — rate and amount for each. |
| Place of supply | With the state name, for inter-state supplies. |
| Delivery address | When it differs from the place of supply. |
| Reverse charge | Whether tax is payable on reverse charge. |
| Signature | Of you or an authorised person, or a digital signature. |
HSN digits by turnover
The number of HSN or SAC digits depends on your aggregate turnover in the previous financial year.
| Turnover | HSN digits | Applies to |
|---|---|---|
| Up to ₹5 crore | 4 digits | Required on invoices to registered buyers; optional for unregistered buyers. |
| Above ₹5 crore | 6 digits | On every tax invoice. |
Tax invoice or bill of supply?
A tax invoice is for taxable supplies by a registered business. If you are under the composition scheme, or you are supplying exempt goods or services, you issue a bill of supply instead — it carries no GST.
When you also need an e-invoice
If your aggregate turnover has exceeded ₹5 crore in any financial year since 2017-18, B2B invoices must also be reported to the Invoice Registration Portal, which returns an IRN and a QR code to print on the invoice. See e-invoicing and e-way bills for who is covered and the reporting deadlines.
For guidance only. Rules change — check the latest position or ask your tax adviser. Sources: Rules 46 to 48 of the CGST Rules, 2017; Notification No. 78/2020–Central Tax.
Frequently asked questions
What is the format of a GST invoice?
There is no single layout prescribed by law. Rule 46 of the CGST Rules lists the details a tax invoice must contain — supplier and recipient details with GSTINs, a unique invoice number and date, HSN or SAC codes, quantities, values, tax rates and amounts, place of supply, reverse charge and a signature. Any layout that shows all of them is valid; the free template on this page includes every one.
What is the correct format for a GST invoice number?
Up to 16 characters, using letters, digits, the hyphen (-) and the slash (/). Numbers must run consecutively and be unique for the financial year — for example INV/2026-27/001. You can keep separate series, such as one per branch.
How many digits of HSN code must an invoice show?
It depends on your aggregate turnover in the previous financial year. Up to ₹5 crore, show 4 digits on invoices to registered buyers (optional for unregistered buyers). Above ₹5 crore, show 6 digits on every tax invoice.
When must a tax invoice be issued?
For goods, before or at the time they are removed or delivered. For services, within 30 days of supplying them — 45 days for banks, insurers and other financial institutions, including NBFCs.
How many copies of a GST invoice are needed?
For goods, three: the original for the recipient, the duplicate for the transporter and the triplicate for you. For services, two: the original for the recipient and the duplicate for you.
Do I need an e-invoice instead?
If your aggregate turnover has exceeded ₹5 crore in any financial year since 2017-18, your B2B invoices must also be reported to the Invoice Registration Portal to get an IRN and QR code. A template like this one is not an e-invoice on its own.
Is this GST invoice template free?
Yes. Download it in Excel or PDF with no sign-up. The Excel version works in Microsoft Excel, Google Sheets and LibreOffice, and calculates the taxable value, tax and totals as you type.
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Make GST invoices in seconds
Finvosmart fills in your business and customer details, applies CGST and SGST or IGST on every line, and numbers each invoice for the financial year.
See GST billing software