GST Invoice Format: Every Field a Compliant Tax Invoice Needs

Get the GST invoice format wrong and your customer can't claim input tax credit — which means an awkward call and a re-issued bill. This is the complete, current format: every field a tax invoice must carry under Rule 46 of the CGST Rules, why each one matters, and how to produce a compliant invoice without fighting a spreadsheet.

Generate a correctly-formatted GST invoice free →

The mandatory fields

A GST tax invoice must include:

1. Supplier details — your legal name, address, and GSTIN.
2. Invoice number — a unique, consecutive serial number (up to 16 characters), not repeated in a financial year.
3. Invoice date.
4. Recipient details — the customer's name, address, and GSTIN (if registered).
5. Place of supply — the state; on inter-state supplies this is required and drives IGST.
6. HSN / SAC code — the classification code for each good or service.
7. Description, quantity, and unit for each line.
8. Taxable value — the amount after any discount.
9. GST rate and amount — shown as CGST + SGST (intra-state) or IGST (inter-state).
10. Whether tax is payable on reverse charge, where applicable.
11. Total invoice value, ideally with the amount in words.
12. Signature of the supplier or an authorised representative — or a line stating it's a computer-generated invoice.

How the tax split appears

The format changes slightly depending on the supply type:

• Intra-state (same state): show CGST and SGST as separate lines, each at half the rate.
• Inter-state (different states): show a single IGST line at the full rate.

Not sure which applies to a given customer? Read CGST vs SGST vs IGST explained.

Discounts and the taxable value

If you offer a discount, it must be shown on the line and the taxable value must be net of it — GST is charged on the discounted amount, not the sticker price. A common mistake in DIY formats is to discount at the bottom while taxing the full line above.

HSN code requirements

How many HSN digits you must show depends on turnover, but including the correct HSN/SAC on every line is the safe default and what registered buyers expect.

Formats people use — and where they break

• Word/Excel templates — fine for a one-off; see our GST invoice format in Excel. They break down on numbering, repeated data entry, and formula errors.
• A free online generator — fixes the maths and formatting instantly, no login: make one here.
• Invoicing software — the format is built in and always correct, plus your customers, items, and numbering are saved. See GST invoicing software.

The fastest compliant format

Rather than rebuild the format each time, let a tool enforce it. The free invoice generator produces a Rule 46-compliant PDF in your browser, and a free Simple Billing account keeps the format correct on every invoice while saving your details, adding a UPI QR, and tracking payments.

Also worth reading: how to make a GST invoice, step by step.