Tax invoice with GSTIN and HSN/SAC
GST Invoice Format (India)
Choose your state and the place of supply and the tax splits into CGST and SGST (or UTGST), or IGST, line by line. Add HSN/SAC codes, check the invoice against rule 46, then download Excel with working formulas, Word or PDF — or a reusable GST workbook to raise the next invoices in Excel.
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Invoicing somewhere else? UK VAT Invoice Template · Australian Tax Invoice Template · Canadian GST/HST Invoice Template
What a GST tax invoice must carry
Rule 46 of the CGST Rules lists what a tax invoice must contain, and a customer claiming input tax credit needs it. Not every particular applies to every supply: place of supply must be stated for an inter-State supply, the recipient’s address and state become mandatory for an unregistered recipient at ₹50,000 or more, and how many HSN digits you show depends on your turnover. The editor above checks the invoice you are making against this list as you type.
- Supplier name, address and GSTIN
- A consecutive serial number of up to 16 characters — letters, digits, “-” and “/” only — unique for the financial year
- Date of issue
- Recipient name, address and GSTIN or UIN, if registered
- For an unregistered recipient at ₹50,000 or more: name, address, delivery address, and the state with its code
- HSN code for goods or services — at least 4 digits up to ₹5 crore aggregate turnover, 6 digits above it
- Description, and quantity with unit for goods
- Total value, and taxable value after any discount
- Rate and amount of central tax, State tax, Union territory tax or integrated tax
- Place of supply with the name of the State, for an inter-State supply
- Whether the tax is payable on reverse charge
- Signature or digital signature of the supplier (not needed on an electronic invoice under the IT Act)
A worked GST invoice
This is an intra-state supply, so the 18% splits into CGST 9% and SGST 9%. The same supply to another state would carry IGST 18% instead — one line rather than two, at the same total.
| Description | HSN/SAC | Qty | Rate | Taxable value |
|---|---|---|---|---|
| Management consulting services | SAC 998311 | 10 hrs | ₹2,500.00 | ₹25,000.00 |
| Software licence, annual | HSN 8523 | 2 | ₹7,500.00 | ₹15,000.00 |
| Total taxable value | ₹40,000.00 | |||
| CGST at 9% | ₹3,600.00 | |||
| SGST at 9% | ₹3,600.00 | |||
| Total GST | ₹7,200.00 | |||
| Invoice total | ₹47,200.00 | |||
The two halves are each 9% of ₹40,000.00, and together they are the same ₹7,200.00 that a single 18% IGST line would carry on an inter-state supply. Place of supply is what decides which of the two you issue, which is why it is a required field rather than a note.
GST invoice format in Excel, ready for the next invoice
“Download Excel” gives you this invoice as a spreadsheet. “Reusable GST workbook” gives you a file to keep issuing invoices from, already carrying your business details and GSTIN, with the customer and items from this invoice as its first entries.
- Invoice sheet: pick the customer and each item from a list, and the GSTIN, address, HSN/SAC, unit, rate and GST % fill in
- Choose your state and the place of supply from the state-code list, and every line switches between CGST + SGST (or UTGST) and IGST
- Each half of the tax rounded on its own, so CGST and SGST always match to the paisa
- An HSN/SAC summary built from formulas, so it stays right as lines are added or changed
- Items and Customers sheets you extend with your own rows
- A Register sheet for issued invoices, with CGST, SGST, IGST and taxable value split between customers with and without a GSTIN
CGST, SGST and IGST
One rate, split two ways or charged as one, depending on where the supply lands.
- Rates since 22 September 2025
- The GST Council reduced the structure to 5% and 18%, with a 40% rate on demerit goods. The 12% and 28% slabs no longer apply. This generator offers 5, 18 and 40, and you can enter any rate your classification requires.
- CGST + SGST
- Intra-state supply: the rate is halved between the centre and the state. An 18% supply becomes 9% CGST and 9% SGST on the invoice.
- IGST
- Inter-state supply, and exports and imports: the full rate is charged as a single integrated tax.
- Place of supply
- The rule that decides which of the two applies. It is not always the customer’s address, and the rules differ for goods and for services, which is why it is stated on the invoice rather than inferred.
- HSN and SAC
- HSN classifies goods, SAC classifies services. How many digits you must show depends on your turnover, so a small supplier and a large one can both be correct at different depths.
Before you file it
Check that the GSTIN of both parties is the full 15 characters, that the invoice number is unique within the financial year and unbroken, and that each line’s HSN or SAC is the one you actually use in your returns.
Invoice Workshop splits the tax from the place of supply you choose, summarises it by HSN, and checks the particulars rule 46 lists. It does not classify your supplies, decide the place of supply for you, apply reverse charge, verify a GSTIN with the GST portal, or generate an IRN for e-invoicing — which applies once aggregate turnover crosses ₹5 crore. The invoice particulars were checked on 14 September 2026 against rules 46 and 48 of the CGST Rules as published by CBIC; the rates reflect the 56th GST Council decisions effective 22 September 2025. Classification and filing are matters for you or your chartered accountant.