A GST invoice format is the layout of a tax invoice under Section 31 and Rule 46 of the CGST Rules. It has a header with supplier name, address and GSTIN, a unique invoice number and date, buyer details, a line-item table with HSN/SAC, quantity, taxable value, rate and tax, a tax summary split into CGST/SGST or IGST, and a signature or digital signature.
A GST invoice is more than a bill. It is the document your buyer uses to claim input tax credit, the record you report in GSTR-1, and the first thing a tax officer asks for during a check. Getting the format right once, and then reusing it, saves you hours of corrections later.
This guide walks through the layout of a compliant tax invoice block by block, shows a fully worked sample for both intra-state and inter-state sales, and lists the formatting mistakes that most often cause rejected credit claims. For the legal checklist of each field on its own, see mandatory fields on a GST invoice.
What does a GST invoice format legally require?
Section 31 of the CGST Act says a registered person supplying taxable goods or services must issue a tax invoice showing the description, quantity, value, tax charged and "such other particulars as may be prescribed". Those particulars are prescribed in Rule 46 of the CGST Rules, 2017.
The important point for format is this: the law prescribes content, not design. There is no official template you must copy. You can place your logo on the left or right, use one colour or five, and print on A4 or a thermal roll, as long as every required particular appears and is legible.
That freedom is why invoices look so different from shop to shop. It is also why so many of them are non-compliant: people copy an old template that misses a field such as place of supply or the reverse charge declaration.
What are the blocks of a standard GST invoice layout?
A practical GST invoice format has six blocks. Arranging them in this order makes the document easy to read for buyers, accountants and auditors.
| Block | What goes in it | Rule 46 clause |
|---|---|---|
| 1. Header | Document title "Tax Invoice", supplier name, address, GSTIN | (a) |
| 2. Invoice identity | Invoice number (max 16 characters), invoice date | (b), (c) |
| 3. Buyer block | Buyer name, address, GSTIN/UIN; delivery address if different; state name and code | (d), (e), (f), (o) |
| 4. Supply details | Place of supply with state name (inter-state), reverse charge Yes/No | (n), (p) |
| 5. Item table | Description, HSN/SAC, quantity and unit (UQC), rate, discount, taxable value, tax rate and tax amount | (g)–(m) |
| 6. Footer | Total value, tax summary, signature, QR code (if e-invoice), declaration where applicable | (j), (q), (r), (s) |
Block 1: Header
Print the words "Tax Invoice" clearly at the top. Then your legal name (and trade name if you use one), full address and 15-character GSTIN. If you are registered in more than one state, each registration issues its own invoices with its own GSTIN, so the header changes with the branch. You can check a GSTIN's structure with the GSTIN validator.
Block 2: Invoice number and date
Rule 46(b) requires a consecutive serial number not exceeding 16 characters, using letters, numbers, hyphen (-) and slash (/), unique for a financial year. Rule 46(c) requires the date of issue. Numbering has enough traps to deserve its own guide: GST invoice number series rules.
Block 3: Buyer details
For a registered buyer, show name, address and GSTIN (or UIN for bodies like embassies). For an unregistered buyer, Rule 46(e) requires name, address, delivery address and the state name and code when the taxable value is ₹50,000 or more. Below ₹50,000, those details are needed only if the buyer asks for them.
Block 4: Place of supply and reverse charge
For inter-state supplies, Rule 46(n) asks for the place of supply with the state name. Many businesses show place of supply on every invoice because it is what decides CGST+SGST versus IGST. Rule 46(p) asks whether tax is payable on reverse charge, so print a line such as "Tax payable on reverse charge: No".
Block 5: The item table
This is where most errors happen. Each line should have:
- Serial number of the line
- Description of goods or services
- HSN code (goods) or SAC (services)
- Quantity and unit, using a Unique Quantity Code such as NOS, KGS or MTR
- Rate per unit
- Discount, if any
- Taxable value (after discount)
- Tax rate and tax amount, split by CGST/SGST/UTGST or IGST, plus cess if applicable
The number of HSN digits you must show depends on your turnover; the rules are set by CBIC notifications under the proviso to Rule 46.
Block 6: Footer
Show the total taxable value, the total of each tax head, any round-off, and the grand total. Add the signature or digital signature of the supplier or authorised person. E-invoices also carry the QR code with the IRN embedded, under Rule 46(r).
How do CGST/SGST and IGST change the format?
The same layout handles both, but the tax columns change.
- Intra-state supply (supplier and place of supply in the same state): show CGST and SGST (or UTGST) as two columns, each at half the GST rate.
- Inter-state supply: show a single IGST column at the full rate.
A good template shows only the columns that apply, rather than printing empty IGST columns on every local bill. The logic of the split is covered in CGST, SGST and IGST difference.
Worked example: a sample GST invoice with real numbers
A Pune hardware shop registered in Maharashtra (state code 27) sells to a registered contractor.
Line items
| # | Description | HSN | Qty | Rate (₹) | Discount (₹) | Taxable value (₹) | GST rate |
|---|---|---|---|---|---|---|---|
| 1 | Cordless drill machine | 8467 | 2 NOS | 6,500 | 500 | 12,500 | 18% |
| 2 | Steel wood screws (box of 500) | 7318 | 10 BOX | 450 | 0 | 4,500 | 18% |
| 3 | Electrical PVC tape | 3919 | 40 NOS | 30 | 0 | 1,200 | 18% |
Total taxable value = 12,500 + 4,500 + 1,200 = ₹18,200.
Case A: buyer is in Nashik, Maharashtra (intra-state)
- CGST at 9% = 18,200 × 0.09 = ₹1,638
- SGST at 9% = 18,200 × 0.09 = ₹1,638
- Invoice total = 18,200 + 1,638 + 1,638 = ₹21,476
Case B: buyer is in Belagavi, Karnataka (inter-state)
- IGST at 18% = 18,200 × 0.18 = ₹3,276
- Invoice total = 18,200 + 3,276 = ₹21,476
- Place of supply printed as "Karnataka (29)"
The total is the same; only the tax heads differ. That is exactly why the place-of-supply line matters: if you charge CGST+SGST on a supply that should have carried IGST, the buyer cannot simply use it, and you have to correct it. You can test the arithmetic with the GST calculator.
Mixed rates. If line 3 were taxed at 5% instead, you would compute tax line by line: 17,000 × 18% = ₹3,060 and 1,200 × 5% = ₹60, total IGST ₹3,120. A rate-wise tax summary at the bottom (taxable value and tax per rate) helps the buyer reconcile and mirrors how GSTR-1 data is organised.
How many copies of a GST invoice do you need?
Rule 48 sets the number of copies for invoices that are not e-invoices.
| Supply type | Copies | Markings |
|---|---|---|
| Goods | 3 | ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER, TRIPLICATE FOR SUPPLIER |
| Services | 2 | ORIGINAL FOR RECIPIENT, DUPLICATE FOR SUPPLIER |
If you print from software, add the marking in the header of each copy. Rule 48(6) says these copy requirements do not apply to an invoice prepared through the e-invoice route under Rule 48(4).
When does the format change for e-invoicing?
Businesses notified for e-invoicing (aggregate turnover above ₹5 crore in any financial year from 2017-18 onwards) must report each B2B invoice to the Invoice Registration Portal and get an IRN. The printed invoice then carries a QR code with the IRN embedded, as Rule 46(r) requires.
Rule 48(5) is blunt: if you are covered and you issue an invoice any other way, it "shall not be treated as an invoice". So for covered taxpayers the format is not complete until the IRN and QR code are on it. Taxpayers with aggregate annual turnover of ₹10 crore and above also face a 30-day window for reporting to the IRP. Details are in what is e-invoicing.
If your turnover once crossed the threshold but you are exempt (for example, a notified exempt category), Rule 46(s) requires a declaration on the invoice that you are not required to issue an e-invoice.
Special formats you should know about
The basic layout adapts to a few situations:
- Exports and SEZ supplies: the invoice must carry an endorsement about payment of IGST or supply under bond/LUT, and show the country of destination. See export invoice under LUT.
- Exempt supplies or composition dealers: you issue a bill of supply, not a tax invoice. See tax invoice vs bill of supply.
- Small retail sales: under Section 31(3)(b) and Rule 46, a supplier need not issue an invoice for a supply below ₹200 when the buyer is unregistered and does not want one, provided a consolidated tax invoice is issued at the end of each day for such supplies.
- Services timing: Rule 47 says an invoice for taxable services must be issued within 30 days of the supply (45 days for banks, insurers and NBFCs).
Step-by-step: building your GST invoice template
- Start with your legal details: name, address and GSTIN exactly as on your registration certificate.
- Decide your numbering series, keep it under 16 characters, and plan a reset each financial year.
- Add a buyer block with fields for GSTIN, billing address, shipping address and state code.
- Add a place-of-supply field and a reverse charge Yes/No line.
- Build the item table with HSN/SAC, UQC, rate, discount, taxable value, tax rate and tax amount.
- Set the tax columns to switch between CGST+SGST and IGST based on place of supply.
- Add a rate-wise tax summary, the grand total and the amount in words.
- Add bank or UPI payment details, terms, and the signature block.
- Print a test invoice, compare it field by field against Rule 46, then lock the template.
If you do not want to build a template by hand, the free GST invoice generator and the invoice templates give you a compliant starting point. Billing Software by Betterwork fills HSN codes, switches tax heads by place of supply and generates the IRN and QR code for e-invoice users, so the layout stays the same on every bill.
Common mistakes in GST invoice formats
- Charging the wrong tax head. CGST+SGST on an inter-state sale (or IGST on a local one) is the costliest error because it needs a correction and a fresh invoice.
- Missing place of supply on inter-state invoices.
- Invoice numbers longer than 16 characters, often from prefixes like "MUMBAI-BRANCH-2026-27-0001".
- Missing or truncated HSN codes, or using an 8-digit code that does not match the product.
- No reverse charge line. A blank is not the same as "No".
- Using "Tax Invoice" when you should issue a bill of supply (composition dealers and exempt goods).
- Showing taxable value before discount when the discount is given on the invoice itself. The taxable value should take the discount into account.
- Forgetting the IRN/QR code after crossing the e-invoice threshold.
Key takeaways
- The law fixes the content of a GST invoice, not its design.
- Follow a six-block layout: header, invoice identity, buyer, supply details, item table, footer.
- Switch between CGST+SGST and IGST based on place of supply; the total stays the same.
- Goods need three copies and services two, unless you issue e-invoices.
- E-invoice users must have an IRN and QR code, or the document is not a valid invoice.
This guide is general information, not tax advice. Rules last checked on 20 October 2026; confirm with your tax professional for your situation.