How to create a GST invoice in India

A good GST invoice is more than a payment request. It creates a clean record for you and your customer, supports bookkeeping, and reduces questions when accounts are reconciled. This guide explains the usual fields in plain language.

What is a GST invoice?

A GST invoice, commonly called a tax invoice, is issued by a GST-registered supplier for taxable goods or services. It records what was supplied, its taxable value and the tax charged. Your exact compliance requirements can vary, so confirm unusual transactions with a qualified tax professional.

GST invoice fields checklist

1. Supplier details: legal or trade name, address, GSTIN and contact details.
2. Invoice number: a unique, consecutive reference for the financial year.
3. Invoice date: the date on which the invoice is issued.
4. Customer details: name, billing address and GSTIN for a registered buyer.
5. Place of supply: the state or union territory used to determine intra-state or inter-state tax.
6. Item description: a clear description, quantity and rate for each product or service.
7. HSN or SAC: the relevant classification code where required.
8. Taxable value: value after eligible discount and before GST.
9. GST rate and amount: show the rate and tax split clearly.
10. Total and signature: final amount payable, payment terms and authorised signatory where used.

CGST and SGST versus IGST

For an intra-state supply, tax is generally split into Central GST and State GST. For an inter-state supply, Integrated GST generally applies. The supplier location and place of supply drive this decision; do not rely only on the customer’s mailing address.

Simple calculation example

If the taxable value is ₹10,000 and the applicable GST rate is 18%, an intra-state invoice may show CGST of ₹900 and SGST of ₹900. An inter-state invoice may instead show IGST of ₹1,800. The total in both examples is ₹11,800.

Choose a consistent invoice number

Use a series that stays unique and easy to audit, such as INV/2026-27/001. Avoid manually changing numbers after invoices are issued. If you cancel an invoice, preserve the record rather than silently reusing its number.

Review before sending

• Check customer name, GSTIN and place of supply.
• Confirm the tax rate and HSN/SAC with your records or adviser.
• Check bank or payment details.
• Confirm due date and payment terms.
• Download the PDF and verify totals visually.