GST Invoice Format: Free Template and Example
Every field a GST tax invoice must show, with a filled example and the right format for B2B, B2C and composition dealers.
Gaddibook Team · · Updated · 7 min read
The right GST invoice format makes your bill legally valid and lets your buyer claim input tax credit without trouble. This guide shows the GST invoice format field by field, gives a filled example, and explains how the format changes for B2B sales, B2C sales and composition dealers.
What the GST invoice format must contain
Rule 46 of the CGST Rules lists what a tax invoice must show. In practice, your format needs these blocks:
| Block | Fields |
|---|---|
| Header | "Tax Invoice", seller name, address and GSTIN |
| Invoice details | Invoice number (up to 16 characters, one series per financial year) and date |
| Buyer details | Name and address; GSTIN if the buyer is registered |
| Place of supply | State name and code where goods are delivered or services are provided |
| Item table | Description, HSN or SAC, quantity, unit, rate, discount, taxable value |
| Tax columns | CGST and SGST rate and amount, or IGST rate and amount |
| Totals | Total taxable value, total tax, round-off, grand total in figures and words |
| Reverse charge | A line saying whether tax is payable on reverse charge |
| Footer | Signature or digital signature of the seller or authorised person |
Optional but useful: bank details, UPI QR code, terms of sale, and a short "thank you" line. None of these are required, but they help you get paid faster.
A filled GST invoice example
Here is how a simple B2B invoice from a West Bengal distributor to a shop in the same state looks:
| Item | HSN | Qty | Rate (₹) | Taxable value (₹) | CGST 9% (₹) | SGST 9% (₹) |
|---|---|---|---|---|---|---|
| LED bulb 9W | 8539 | 50 | 80 | 4,000 | 360 | 360 |
| Extension board | 8536 | 10 | 350 | 3,500 | 315 | 315 |
| Total | 7,500 | 675 | 675 |
Grand total: ₹8,850 (Eight thousand eight hundred fifty rupees only). If the same shop were in Bihar, the invoice would show IGST 18% of ₹1,350 instead of CGST and SGST.
The rates in this example are for illustration. Always use the current rate linked to the HSN code of your product.
Format for B2B vs B2C invoices
The basic GST invoice format stays the same, but a few fields change with the type of buyer:
- B2B (registered buyer): the buyer's GSTIN is mandatory, and HSN codes must be shown (4 digits for turnover up to ₹5 crore, 6 digits above that). If e-invoicing applies to you, the invoice also carries an IRN and QR code.
- B2C (unregistered buyer): the buyer's GSTIN is not needed. For inter-state B2C invoices above ₹1 lakh, keep the buyer's name, address and state, because they go into a separate table of GSTR-1.
- Small B2C sales: for sales below ₹200 to an unregistered buyer who does not ask for a bill, you may issue one consolidated invoice at the end of the day.
Format for composition dealers: bill of supply
A business under the composition scheme cannot charge GST, so it does not issue a tax invoice. Instead it issues a bill of supply with the words "Composition taxable person, not eligible to collect tax on supplies" at the top.
The bill of supply shows the seller's GSTIN, a serial number, date, buyer details, item description, HSN and value, but no tax columns. Exempt-goods sellers also use a bill of supply.
Thermal printer vs A4 format
The legal fields are the same on both. Retail counters usually print on 2-inch or 3-inch thermal paper, which is fast and cheap. Distributors and wholesalers prefer A4 or A5, which leaves room for more columns, transport details and terms.
A good billing app lets you keep both formats and choose per bill. In Gaddibook you can switch between thermal and A4 themes and add your logo, bank details and UPI QR. See our POS billing software for how counter billing works.
Fields for transport and delivery
When goods are sent by road, distributors usually add a few delivery fields to the invoice format. They are not all mandatory on the invoice itself, but they save time when you prepare the e-way bill:
- Transporter name and ID (or "own vehicle")
- Vehicle number and the date of dispatch
- Delivery address, if different from the billing address
- E-way bill number, once generated, written on the invoice copy that travels with the goods
If the consignment value is above ₹50,000, the goods must move with an e-way bill. Our guide to e-way bill rules explains when it is needed and how long it stays valid.
Invoice format for services
Service businesses such as repair shops, consultants, transporters and caterers use the same tax invoice format, with two differences. They show a SAC code (starting with 99) instead of an HSN code, and the quantity column is often replaced by hours, days or a lump sum.
Service invoices must be issued within 30 days of providing the service. If you charge advance payments, issue a receipt voucher when the advance arrives, and adjust it in the final invoice.
Common format mistakes
- Missing place of supply, which leads to the wrong tax type (CGST/SGST instead of IGST).
- The buyer's GSTIN typed wrong, so their input tax credit goes to someone else.
- Invoice numbers that restart every month or skip numbers.
- HSN codes missing or shorter than required.
- Tax shown as one total instead of separate CGST and SGST.
- Using "Tax Invoice" on a composition bill.
Fixing these in your template once means every future bill is correct. For the full process, read our guide on how to make a GST invoice, and see HSN codes on GST invoices for the digit rules.
Credit notes and debit notes use a similar format
When a buyer returns goods, or you need to reduce or increase the value of a bill after issuing it, you do not edit the original invoice. You issue a credit note (to reduce) or a debit note (to increase). Its format mirrors the tax invoice: your GSTIN, a separate serial number, date, buyer details, the original invoice number and date, the taxable value being changed and the tax on it. Both are reported in your GSTR-1 for the month in which they are issued.
Get a ready GST invoice format with Gaddibook
Gaddibook's invoice themes already follow the GST invoice format, with every required field in place. You add your business details once, and every bill after that is complete. You can see the plans on our pricing page or book a demo.
FAQ
Is there an official government GST invoice format?
No. The law lists the fields an invoice must contain, but not a fixed layout. Any design is valid as long as it shows all the required fields.
Can I make a GST invoice in Excel or Word?
Yes, if the template has all required fields and you keep invoice numbers in one consecutive series. Billing software is safer because it calculates tax and numbers automatically.
Is a signature required on a GST invoice?
Yes, a physical or digital signature of the seller or authorised person is required. E-invoices with an IRN and QR code are treated as digitally signed.
How many copies of a GST invoice are needed?
For goods, three copies: original for the buyer, duplicate for the transporter and triplicate for the seller. For services, two copies.
What is the GST invoice format for exports?
An export invoice adds "Supply meant for export with/without payment of IGST", the delivery address, and the name of the destination country.
