GST invoice format for an importer (import and domestic resale)
An importer pays IGST at customs on the bill of entry, takes that as input tax credit and then charges GST on every domestic sale. The sales invoice should therefore connect each lot to its bill of entry, show the country of origin, name the importer as required by Legal Metrology for packaged goods, carry the full HSN that matched the customs classification, and apply CGST plus SGST or IGST according to where the goods are delivered, not where they came from.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a importer invoice needs
Bill of entry number and date
IGST paid at customs is claimed as credit only through the bill of entry. Referencing it on sales invoices links each sold lot to the import and simplifies stock and credit reconciliation.
Country of origin
Legal Metrology rules for pre-packaged imported goods require the country of origin to be declared, and B2B buyers increasingly ask for it for their own compliance and procurement policies.
Importer name and address
Imported retail packages must carry the importer's name and address. Printing the same on the invoice gives buyers a consistent record for warranty and consumer complaints.
Eight-digit HSN matching customs
Customs classifies at eight digits. Using the same HSN on your domestic invoice avoids a mismatch between what you declared at the port and what you report in GSTR-1.
Warranty / service provider
Imported electronics often carry warranty through a service partner. Naming the warranty period and service channel prevents returns being pushed back to you.
Landed cost reference (internal)
Many importers keep the landed cost per unit on the office copy only. It helps set margins without printing confidential cost on the customer copy.
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)
Imports of goods are inter-state supplies, and IGST is collected by customs along with basic customs duty on the assessable value plus duty. That IGST is available as input tax credit once the bill of entry is reflected in your GST records (it appears through ICEGATE in GSTR-2B). The rate on your onward domestic sale is the rate for that HSN in the goods schedules, for example 18% for laptops (8471), earphones (8518), adapters (8504) and storage devices (8523). Basic customs duty and social welfare surcharge are costs; they are not creditable and simply enter your price.
Place of supply on domestic sales
Once goods are cleared and sold within India, the import history no longer matters for place of supply. Delivery from your warehouse to a buyer in the same state attracts CGST and SGST; to another state, IGST. High-sea sales made before customs clearance are treated differently and are not taxed as a domestic supply, so do not issue a regular GST invoice for a high-sea sale.
Keep HSN consistent from port to invoice
Customs and GST both use the tariff classification. If your clearing agent declared a heading at the port and your sales invoice shows another, the mismatch surfaces when authorities compare data. Pick the eight-digit tariff item at import and reuse it in your item master.
Valuation for related-party imports
Many importers buy from a parent or group company abroad. Customs may examine whether the related relationship influenced the price, and GST on the domestic resale is charged on your transaction value with the Indian buyer. If you sell to a related Indian entity, such as a distributor owned by the same family, the GST valuation rules for related persons apply and the open-market value becomes the reference. Document how resale prices are set, and avoid billing related distributors far below your price list to unrelated buyers.
E-invoice and e-way bills from the port
Movement from port to warehouse needs an e-way bill, with the bill of entry details used as the document reference. Importers above the Rs 5 crore aggregate turnover limit must also generate IRNs for every B2B sale. Importers often cross that limit quickly because of the high value of electronics.
Common billing mistakes
✕Claiming credit of IGST paid at customs before the bill of entry appears in the GST system.
✕Using a different HSN on the domestic invoice from the one declared to customs.
✕Treating customs duty as creditable and reducing the sale value by it.
✕Raising a GST invoice for a high-sea sale made before the goods were cleared.
Importer GST invoice: FAQ
Can I claim the IGST I paid on import?
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Yes. IGST paid on imports is available as input tax credit against the bill of entry, subject to normal conditions. Basic customs duty is not creditable.
Do I charge IGST on every sale of imported goods?
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No. After clearance, a sale to a buyer in your own state is intra-state and attracts CGST plus SGST. IGST applies only when goods move to another state.
Must I print country of origin on the invoice?
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Not under GST, but Legal Metrology requires it on imported packages, and buyers expect it. Many importers add it as a line field.
Can I sell imported goods before the bill of entry is filed?
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Not as an ordinary domestic sale. Until goods are cleared for home consumption, the only sale route is a high-sea sale or a sale from a bonded warehouse, each with its own customs procedure. After clearance, issue a normal tax invoice.
What about a high-sea sale?
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A high-sea sale is completed before customs clearance; the buyer files the bill of entry and pays IGST at customs. It is not billed with GST on your invoice.