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    Guide

    GST Invoice Format: Complete Guide for Indian Businesses

    A GST-compliant invoice must include specific fields as mandated by the GST Act. This guide explains every requirement, the difference between CGST/SGST/IGST, and how to format your invoices correctly.

    What Is a GST Invoice?

    A GST invoice is a document issued by a GST-registered supplier for every taxable supply of goods or services. It serves as proof of supply and enables the buyer to claim Input Tax Credit (ITC). The format is prescribed under Rule 46 of the CGST Rules, 2017.

    Mandatory Fields in a GST Invoice

    Invoice number (unique, sequential)
    Invoice date
    Seller's name, address, and GSTIN
    Buyer's name, address, and GSTIN (if registered)
    Place of supply
    HSN code for goods / SAC code for services
    Description of goods or services
    Quantity and unit
    Taxable value per item
    Rate of GST (CGST + SGST or IGST)
    Amount of GST charged
    Total invoice value
    Signature of supplier

    CGST, SGST, and IGST Explained

    Intra-State Sales (Same State)

    When the seller and buyer are in the same state, GST is split equally as CGST (Central GST) and SGST (State GST). For example, on a ₹10,000 sale at 18% GST, you charge ₹9,000 CGST and ₹9,000 SGST.

    Inter-State Sales (Different States)

    When the seller and buyer are in different states, IGST (Integrated GST) is charged at the full rate. The central government collects IGST and later distributes the state portion to the destination state.

    GST Rate Breakdown

    GST rates are 0%, 5%, 12%, 18%, and 28%. For intra-state sales, each rate is split: 2.5% CGST + 2.5% SGST (for 5%), 6% + 6% (for 12%), 9% + 9% (for 18%), and 14% + 14% (for 28%).

    Sample GST Invoice Format

    TAX INVOICE

    ABC Traders

    GSTIN: 27ABCDE1234F1Z5

    Mumbai, Maharashtra

    Invoice No: INV-2025-0001

    Date: 15 Jan 2025

    Buyer: XYZ Retail

    GSTIN: 29XYZAB5678G1Z6

    Hyderabad, Telangana

    Place of Supply: Telangana (36)

    #HSNDescriptionQtyRateAmount
    16204Cotton Shirts50₹500₹25,000

    Taxable Value: ₹25,000

    CGST @ 9%: ₹2,250

    SGST @ 9%: ₹2,250

    Total: ₹29,500

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    Frequently Asked Questions

    What is the difference between CGST, SGST, and IGST?▼

    CGST (Central GST) and SGST (State GST) are charged on intra-state sales — half the GST rate goes to the central government and half to the state government. IGST (Integrated GST) is charged on inter-state sales and is collected by the central government.

    Is GST invoice mandatory for all businesses?▼

    GST invoice is mandatory for businesses registered under GST. Businesses with turnover below the threshold can issue a regular bill, but if they are voluntarily registered, GST invoice rules apply.

    What are HSN and SAC codes?▼

    HSN (Harmonized System of Nomenclature) codes classify goods for GST purposes. SAC (Services Accounting Code) codes classify services. Including them on invoices helps in tax filing and compliance.