GST invoice format: a sample bill and what it must contain
A GST tax invoice has no fixed design, but it does have a fixed list of details. Here is a sample, the details the rules ask for, and how to get them right on every bill.
Last updated: 10 October 2026
A sample GST invoice
This is a tax invoice from a kirana shop to a customer in the same state, so the GST is split into CGST and SGST.
- Seller's name, address and GSTIN at the top
- Invoice number, date and place of supply
- Each item with its HSN code, quantity, rate and GST
- A tax summary by HSN, the total in words and a UPI QR to pay
What a GST tax invoice must contain
Rule 46 of the CGST Rules lists the details. You can lay them out any way you like, on A4, A5 or a receipt roll, as long as they are all there:
- Your name, address and GSTIN (the supplier).
- Invoice number: consecutive, up to 16 characters, using letters, numbers, hyphens or slashes, and unique within the financial year. You may run more than one series.
- Date of issue.
- The customer's name, address and GSTIN (or UIN), when the customer is registered.
- For an unregistered customer, when the taxable value is ₹50,000 or more: the customer's name and address, the delivery address, and the state name and code.
- HSN code for goods, or the SAC for services.
- Description of the goods or services.
- Quantity and unit, for goods.
- Total value of the supply.
- Taxable value, after any discount.
- Rate of tax: CGST, SGST or UTGST, IGST, and cess where it applies.
- Amount of tax under each of those heads.
- Place of supply with the state's name, for a sale to another state.
- Delivery address, when it differs from the place of supply.
- Whether the tax is payable on reverse charge.
- Signature or digital signature of the supplier or an authorised person.
This is a plain-language summary, not legal advice, and the rules change. Read the current text of Rule 46 on the CBIC website and the GST Council's note on tax invoices and other documents, or ask your CA.
How many digits of the HSN code?
| Your turnover in the previous financial year | HSN digits on the invoice |
|---|---|
| Up to ₹5 crore | 4 digits on invoices to registered customers (B2B). Optional on invoices to consumers (B2C). |
| More than ₹5 crore | 6 digits on every invoice. |
Look up the code for your goods or services with the HSN / SAC search on the GST portal.
CGST + SGST or IGST?
It depends on the place of supply. When you sell to a customer in your own state, the GST is split into two equal halves, CGST and SGST (UTGST in a union territory). When the place of supply is another state, the whole GST is IGST. At 18%, a ₹1,000 item carries ₹90 CGST + ₹90 SGST inside the state, or ₹180 IGST to another state.
Try any amount and rate in the GST calculator.
Tax invoice, bill of supply and other documents
| Document | When it is used |
|---|---|
| Tax invoice | A registered business sells taxable goods or services. |
| Bill of supply | A composition dealer sells, or the goods or services are exempt. No tax is shown. A composition dealer writes "composition taxable person, not eligible to collect tax on supplies" at the top. |
| Credit note | Goods come back or the price is reduced after the invoice. |
| Debit note | The price goes up after the invoice. |
| Delivery challan | Goods move without being sold yet, for example for job work or on approval. |
| Receipt voucher | An advance is received before the supply. |
How many copies?
For goods, the invoice is made in three copies: the original for the customer, a duplicate for the transporter and a triplicate for you. For services, two: the original for the customer and a duplicate for you.
E-invoices and e-way bills
Businesses above the notified turnover (₹5 crore at the time of writing) must report their B2B invoices to the Invoice Registration Portal, which returns an IRN and a QR code to print. Goods moved above the notified value also need an e-way bill. Both are made on the government portals. SahiBill does not generate IRNs or e-way bills and does not connect to the GST portal.
Make this invoice on your phone
SahiBill fills in every one of the 16 details from what you have already entered, so you do not build the format by hand:
Add your business once
Name, address, GSTIN, logo, signature, bank details and UPI ID. They go on every bill.
Pick the customer and items
HSN codes and tax rates come from your items. CGST + SGST or IGST is chosen from the customer's state.
Save and send
The invoice number moves on by itself. Share the PDF on WhatsApp, print A4 or A5, or print a thermal receipt.
GST invoice questions
Is there one official GST invoice format?
No. The rules fix what an invoice must contain, not how it looks. Any layout works, on A4, A5 or a receipt roll, as long as the required details are on it.
What is the difference between a tax invoice and a bill of supply?
A tax invoice shows GST and lets a registered customer claim input tax credit. A bill of supply shows no tax: composition dealers issue it, and so does anyone selling exempt goods or services.
Can I make a GST invoice in Excel or Word?
Yes, the law does not ask for any particular software. The work is in keeping the numbers consecutive, the tax right on every line and the totals matching your returns. A billing app does those by itself and keeps your stock and party balances in step.
Can I make a GST bill on my phone?
Yes. In SahiBill you pick the customer and items, and the invoice is ready to share on WhatsApp as a PDF or to print. It works without internet.
Does a GST invoice need a signature?
The rules ask for the signature or digital signature of the supplier or an authorised person. In SahiBill you add your signature once and it prints on every invoice.
Does SahiBill file GST returns or make e-invoices?
No. SahiBill works out GSTR-1, GSTR-3B and an HSN summary from your bills so you can check them and share them with your CA. It does not file returns, generate IRNs or e-way bills, or connect to the GST portal, and it is not a government app.
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Get the format right on every bill
SahiBill puts the GSTIN, HSN codes and the right GST on your invoices. No ads. Works without internet.