GST invoice format for a chartered accountant (CA firm)
A CA firm's GST invoice should name the engagement (statutory audit, tax audit, bookkeeping, GST return filing), the financial year or period covered, and the ICAI firm registration number. Audit fees fall under SAC 998221, bookkeeping under 998222 and tax work under 998231 or 998232, all at 18%. Out-of-pocket expenses such as travel recharged to the client are part of the taxable value unless they qualify as pure-agent payments, such as government filing fees paid in the client's name.
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Tax audit under section 44AB with Form 3CD, AY 2026-27
998231
1 OTH
45,000.00
45,000.00
18%
Monthly bookkeeping and ledger finalisation, April to June 2026
998222
3 OTH
12,000.00
36,000.00
18%
GST return preparation and filing (GSTR-1 and GSTR-3B), quarterly
998239
1 OTH
18,000.00
18,000.00
18%
Payroll processing for 40 employees, one month
998223
1 OTH
8,000.00
8,000.00
18%
Taxable value
₹2,57,000.00
GST (CGST + SGST, or IGST if inter-state)
₹46,260.00
Invoice total
₹3,03,260.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a ca firm invoice needs
ICAI firm registration number (FRN)
Clients, banks and regulators check the FRN against the ICAI directory before accepting an audit report. Printing it on the fee invoice ties the bill to the same firm that signed the report and avoids queries during loan or tender scrutiny.
Engagement and assessment year
A firm may bill the same client for the FY 2025-26 tax audit and the AY 2026-27 return separately. Naming the year on each line stops the client paying twice and helps the firm match receipts to its engagement letters.
UDIN reference for attest work
Audit reports and certificates carry a Unique Document Identification Number generated on the ICAI portal. Quoting the UDIN beside the certification line lets the client's lender verify that the certificate being paid for actually exists.
Signing partner name and membership number
Large firms have several partners. Showing who led the engagement helps the client direct queries and supports the firm's own internal billing and partner-wise revenue tracking.
Pure-agent disbursements
ROC filing fees, challan amounts and stamp duty paid in the client's own name can be shown below the taxable total with copies attached, so they are not taxed as part of the professional fee.
Retainer period
Monthly accounting and compliance retainers should state the month covered. GST becomes due when the invoice is issued, so a clear period avoids mismatches with the client's purchase register.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
Every regular service a CA firm offers sits in group 9982 of the SAC list: financial auditing 998221, accounting and bookkeeping 998222, payroll 998223, corporate tax 998231, individual tax 998232 and other tax consultancy 998239. The 56th GST Council's services annexure did not change these, so they remain at 18% with full input tax credit. The rate is the same, but the code still matters: GSTR-1 asks for an HSN/SAC summary, and a client's auditor reviewing your invoice expects the code to match the engagement letter. Using 998221 for a bookkeeping retainer is a small error that recurs in every return if it sits in your invoice template.
Composition is rarely worth it
Firms with turnover up to ₹50 lakh can choose the services composition scheme at 6%, but they then issue a bill of supply, cannot charge GST to clients and lose input tax credit on software, rent and audit staff travel. Most clients of a CA firm are registered businesses that want the GST back as credit, so composition usually makes the firm more expensive for them. Firms that mainly prepare individual returns for salaried people are the exception worth calculating.
Income-tax TDS on fees
Business clients deduct TDS under section 194J on professional fees once the annual threshold is crossed. The deduction is on the fee excluding the GST component when GST is shown separately, which is a reason to keep tax and fee in distinct columns. Firms should reconcile Form 26AS against each invoice every quarter, because a client deducting at the wrong rate leaves the firm short when it files its own return.
Advances and the time of supply
Many firms collect an advance before starting an audit. Under GST, an advance received for services triggers tax liability when received, so the firm issues a receipt voucher, pays tax on it and then adjusts it against the final invoice. Skipping the receipt voucher and simply showing a lower balance on the final bill understates output tax for the month the advance came in.
E-invoicing for larger firms
Once aggregate turnover crosses ₹5 crore in any year since 2017-18, B2B invoices must be reported to the Invoice Registration Portal and carry an IRN and QR code. Big audit practices cross this limit and must generate e-invoices for corporate clients while issuing ordinary invoices to unregistered individuals.
Common billing mistakes
✕Billing the tax audit and the statutory audit as one line, so the client cannot match either fee to its separate appointment letter or board approval.
✕Adding ROC and challan fees to the taxable value when they were paid in the client's name and could have been recovered as pure-agent costs.
✕Forgetting a receipt voucher when an advance is collected, then paying all GST in the month of the final invoice instead of the month of receipt.
✕Leaving the same SAC 998221 on every line of the template, including bookkeeping and return filing that belong under different codes.
CA Firm GST invoice: FAQ
What GST rate applies to CA services?
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Audit, accounting, payroll and tax consultancy services under SAC group 9982 attract 18% GST. The September 2025 rate rationalisation did not move these services, so the rate and full input tax credit position are unchanged.
Does a CA firm need GST registration?
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Registration is required once aggregate turnover crosses ₹20 lakh in most states (₹10 lakh in special category states). A firm that bills clients in other states for services is not forced to register below the limit, unlike inter-state suppliers of goods.
Can I charge GST on reimbursement of travel?
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Yes. Travel, lodging and conveyance that the firm incurs and recharges are part of the value of its service and attract 18%. Only payments that meet the pure-agent conditions, such as statutory fees paid in the client's name, can be excluded.
Should I show the UDIN on the invoice?
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It is not a GST requirement, but quoting the UDIN for certificates and audit reports helps lenders and clients verify the document being billed, and makes your invoice easy to trace back to ICAI records.