Tax invoice particulars under CGST Rule 46
A GST tax invoice in India must carry the particulars in Rule 46 of the CGST Rules: supplier name, address and GSTIN, a consecutive serial number unique for the financial year, the date, recipient details, HSN or SAC code, description, quantity, taxable value, the rate and amount of each tax, place of supply, and a signature. CBIC publishes the full list.
| Particular | Notes |
|---|---|
| Supplier name, address and GSTIN | Always |
| Serial number, consecutive and unique for the financial year | Letters, numerals, hyphen or slash, in one or more series |
| Date of issue | Always |
| Recipient name, address and GSTIN or UIN | If the recipient is registered |
| Recipient name, address and delivery address with State name and code | Unregistered recipient, taxable value ₹50,000 or more |
| HSN code for goods or SAC for services | Digits depend on turnover, see below |
| Description, quantity and unit | Unit or Unique Quantity Code for goods |
| Total value and taxable value after discount | Always |
| Rate and amount of central tax, State tax, integrated tax, Union territory tax or cess | Each tax shown separately |
| Place of supply with State name | Inter-State supplies |
| Delivery address | Where it differs from the place of supply |
| Whether tax is payable on reverse charge | Always state yes or no |
| Signature or digital signature | Supplier or authorised representative |
Rule 46 as shown by CBIC does not prescribe a heading. Tax Invoice is the customary title, and our Indian preset uses it.
CGST plus SGST, or IGST: decided by place of supply
Which taxes appear depends on whether the supply stays inside one State. CBIC’s GST FAQ says CGST and SGST (or UTGST) are levied on intra-State supplies, and IGST on inter-State supplies. So a Pune agency billing a Nashik client shows CGST and SGST, while the same agency billing a Bengaluru client shows IGST.
CBIC describes IGST as broadly CGST plus SGST, so the total tax is the same either way; only the lines differ. For an inter-State invoice, Rule 46 adds one more particular: the place of supply with the State name. Our generator switches layouts when you pick one.
Worked example: ₹70,000 of marketing services at 18%
This made up invoice is from a Pune digital studio to a food company in Nashik, both in Maharashtra. The taxable value is ₹70,000. At 18%, that is CGST at 9% of ₹6,300 plus SGST at 9% of ₹6,300, a total of ₹12,600, so the invoice total is ₹82,600. Billed to Karnataka instead, it would show IGST at 18% of ₹12,600.
| Line item | Qty | Rate | Taxable value |
|---|---|---|---|
| Social media management, October 2026 | 1 | ₹35,000 | ₹35,000 |
| Product photography (per SKU) | 40 | ₹450 | ₹18,000 |
| Search ads campaign setup | 1 | ₹12,500 | ₹12,500 |
| Monthly performance report | 1 | ₹4,500 | ₹4,500 |
| Taxable value | ₹70,000 | ||
| CGST 9% | ₹6,300 | ||
| SGST 9% | ₹6,300 | ||
| Invoice total | ₹82,600 |
Each line on the real invoice also carries its SAC code. By convention, many Indian invoices print the total in words as well, here “Rupees Eighty Two Thousand Six Hundred Only”.
GST rates since 22 September 2025: 5%, 18% and 40%
From 22 September 2025, the GST Council’s rate rationalisation moved most goods and services onto two main slabs: a merit rate of 5% and a standard rate of 18%. A special rate of 40% applies to a few select goods. Special rates of 3%, 0.25% and 1.5% remain for items such as gold, silver and certain stones.
Some items, such as UHT milk and Indian breads, are exempt. If you invoiced at 12% or 28% before September 2025, check every HSN or SAC code against the new schedules, because those old slabs no longer carry most items. Our preset offers 18%, 5%, 40% and 0% on any line.
HSN and SAC codes: four digits or six
Your annual aggregate turnover decides how many digits of the HSN code (goods) or SAC (services) you print. From 1 April 2021, businesses with turnover above ₹5 crore show 6 digits on all supplies, and businesses at or below ₹5 crore show at least 4 digits on B2B supplies. The GST Council announced this split at its 42nd meeting.
Put the code in its own column or at the start of the line description. Confirm each code against the rate schedule, since the code decides the rate.
Invoice template India sellers use before GST registration
If your turnover is below the registration threshold and you have not registered, you have no GSTIN, so your invoice carries no GSTIN and no CGST, SGST or IGST lines. Registration is required above ₹20 lakh of aggregate turnover for service suppliers, and ₹40 lakh for goods suppliers, with lower limits in some special category States.
For service suppliers the lower limit is ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura. The September 2025 FAQ confirms the threshold for goods did not change with the new rates. In our generator, choose India and set Tax to None for an invoice without GST.
Time limits, copies and daily consolidated invoices
A tax invoice for services must be issued within thirty days of the date of supply, or forty five days for insurers, banks and financial institutions. Goods invoices are prepared in triplicate, marked ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER and TRIPLICATE FOR SUPPLIER. Service invoices are prepared in duplicate.
- Exports: endorse the invoice “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST”.
- Retail counters: for unregistered buyers who do not ask for an invoice, a consolidated tax invoice can be issued at the close of each day.
Using the Indian preset, and other formats
Word, Excel and PDF copies of this layout are ready to download on this page. Online, the India preset sets INR, GST at 18% with 5%, 40% and 0% available per line, CGST plus SGST or IGST, the Tax Invoice title, A4 paper, and account, IFSC and UPI fields for payment.
- Open the India GST invoice generator and add your GSTIN.
- Enter the recipient’s GSTIN, or their full address and State code if they are unregistered and the value is ₹50,000 or more.
- Choose CGST plus SGST for intra-State, IGST for inter-State, and add the place of supply.
- Add lines with HSN or SAC in the description, then download and sign the PDF.
The GST bill maker also covers other GST countries. Compare the Singapore tax invoice, the South African VAT invoice or all free invoice templates, and read what makes a tax invoice for the basics.
Fill it in on screen and download or email a real PDF. No sign up.