GST Invoice Format: Free Template aur Example
Tax invoice ke har zaroori field, bhare hue example ke saath, aur B2B, B2C aur composition dealers ke liye sahi format.
Gaddibook Team · · Updated · 7 min read
Sahi GST invoice format se aapka bill legally valid rehta hai aur buyer bina pareshani ke input tax credit le paata hai. Is guide mein GST invoice format ko field-by-field samjhaya gaya hai, ek bhara hua example diya gaya hai, aur bataya gaya hai ki B2B sales, B2C sales aur composition dealers ke liye format kaise badalta hai.
GST invoice format mein kya-kya hona chahiye
CGST Rules ka Rule 46 batata hai ki tax invoice mein kya dikhna chahiye. Practically aapke format mein yeh blocks hone chahiye:
| Block | Fields |
|---|---|
| Header | "Tax Invoice", seller ka naam, address aur GSTIN |
| Invoice details | Invoice number (16 characters tak, har financial year mein ek series) aur date |
| Buyer details | Naam aur address; registered buyer ho to GSTIN |
| Place of supply | State ka naam aur code jahan maal deliver hua ya service di gayi |
| Item table | Description, HSN ya SAC, quantity, unit, rate, discount, taxable value |
| Tax columns | CGST aur SGST ka rate aur amount, ya IGST ka rate aur amount |
| Totals | Total taxable value, total tax, round-off, figures aur words mein grand total |
| Reverse charge | Tax reverse charge par payable hai ya nahi |
| Footer | Seller ya authorised person ka signature ya digital signature |
Optional lekin kaam ke: bank details, UPI QR code, terms of sale aur ek "thank you" line. Yeh zaroori nahi, lekin inse payment jaldi aata hai.
Bhara hua GST invoice example
West Bengal ke ek distributor se usi state ki ek dukaan ko diya gaya simple B2B invoice aisa dikhega:
| 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). Agar wahi dukaan Bihar mein hoti, to CGST aur SGST ki jagah 18% IGST yaani ₹1,350 dikhta. Example ke rates sirf samjhane ke liye hain; apne product ka current rate HSN code se check karein.
B2B aur B2C invoice format mein fark
Basic GST invoice format same rehta hai, lekin buyer ke type ke hisaab se kuch fields badalte hain:
- B2B (registered buyer): buyer ka GSTIN zaroori hai, aur HSN codes dikhane hote hain (₹5 crore tak turnover par 4 digits, usse upar 6 digits). E-invoicing laagu ho, to invoice par IRN aur QR code bhi aata hai.
- B2C (unregistered buyer): GSTIN ki zaroorat nahi. ₹1 lakh se zyada ki inter-state B2C sale par buyer ka naam, address aur state rakhein, kyunki yeh GSTR-1 ki alag table mein jaata hai.
- Chhoti B2C sales: ₹200 se kam ki sale par, agar customer bill na maange, to din ke end mein ek consolidated invoice bana sakte hain.
Composition dealer ka format: bill of supply
Composition scheme wala business GST nahi le sakta, isliye woh tax invoice nahi deta. Woh bill of supply deta hai, jiske upar "Composition taxable person, not eligible to collect tax on supplies" likha hota hai.
Bill of supply mein seller ka GSTIN, serial number, date, buyer details, item description, HSN aur value hoti hai, lekin tax columns nahi hote. Exempt goods bechne wale bhi bill of supply dete hain.
Transport aur delivery ke fields
Jab maal road se bheja jaata hai, to distributors invoice mein kuch delivery fields jodte hain: transporter ka naam aur ID, vehicle number aur dispatch date, alag ho to delivery address, aur banne ke baad e-way bill number. ₹50,000 se zyada ka consignment e-way bill ke saath chalna chahiye. Hamari guide e-way bill rules batati hai yeh kab chahiye.
Services ke liye invoice format
Repair shop, consultant, transporter aur caterer jaise service businesses bhi yahi tax invoice format use karte hain, bas do fark ke saath: HSN ki jagah SAC code (99 se shuru), aur quantity column mein aksar ghante, din ya lump sum. Service invoice service dene ke 30 din ke andar dena hota hai. Advance lete hain, to advance aane par receipt voucher dein aur final invoice mein adjust karein.
Credit note aur debit note ka format
Jab buyer maal lautata hai, ya bill ke baad value ghatani ya badhani ho, to original invoice edit nahi karte. Ghatane ke liye credit note aur badhane ke liye debit note banta hai. Iska format tax invoice jaisa hi hai: aapka GSTIN, alag serial number, date, buyer details, original invoice ka number aur date, badli ja rahi taxable value aur us par tax. Dono usi mahine ke GSTR-1 mein report hote hain jismein issue hue.
Thermal printer ya A4 format
Dono par legal fields same hain. Retail counters aam taur par 2 ya 3 inch thermal paper par print karte hain, jo tez aur sasta hai. Distributors aur wholesalers A4 ya A5 pasand karte hain, jismein zyada columns, transport details aur terms aa jaate hain. Achhe billing app mein dono format rakhkar har bill par choose kar sakte hain. Counter billing kaise hoti hai, dekhein hamara POS billing software.
Apna bill format check karne ka aasaan tareeka
Apna ek purana bill print karein aur upar wali table se ek-ek line match karein. Jo field missing hai, use apne template ya software ki settings mein jodein. Phir apne CA ko ek sample bill dikhakar confirm kar lein. Agar aap billing software use karte hain, to uski invoice settings mein yeh sab ek hi baar set ho jaata hai aur har naye bill mein apne-aap aata hai. Yeh kaam ek baar ka hai, lekin isse saal bhar ke hazaaron bill sahi bante hain aur buyers ke saath credit ko lekar koi jhagda nahi hota.
Format ki common galtiyan
- Place of supply na likhna, jisse galat tax (IGST ki jagah CGST/SGST) lagta hai.
- Buyer ka GSTIN galat type hona, jisse uska credit kisi aur ko chala jaata hai.
- Invoice number har mahine shuru se ginna ya number chhodna.
- HSN code na hona ya zaroorat se kam digits.
- CGST aur SGST alag na dikhakar ek hi total dikhana.
- Composition bill par "Tax Invoice" likhna.
Poora process hamari guide GST invoice kaise banayein mein hai.
Gaddibook se ready GST invoice format
Gaddibook ki invoice themes pehle se GST invoice format ke hisaab se bani hain, har zaroori field ke saath. Ek baar business details daalein, uske baad har bill complete banega. Plans dekhein ya demo book karein.
FAQ
Kya sarkar ka koi fixed GST invoice format hai?
Nahi. Law batata hai ki invoice mein kaunse fields hone chahiye, lekin koi fixed layout nahi hai. Saare zaroori fields hon, to koi bhi design valid hai.
Kya Excel ya Word mein GST invoice bana sakte hain?
Haan, agar template mein saare zaroori fields hain aur invoice numbers ek lagatar series mein hain. Billing software zyada safe hai kyunki woh tax aur numbers apne-aap lagata hai.
Kya GST invoice par signature zaroori hai?
Haan, seller ya authorised person ka physical ya digital signature zaroori hai. IRN aur QR wale e-invoice digitally signed maane jaate hain.
GST invoice ki kitni copies chahiye?
Goods ke liye teen: buyer ke liye original, transporter ke liye duplicate aur seller ke liye triplicate. Services ke liye do.
Export ke liye GST invoice format kya hai?
Export invoice mein "Supply meant for export with/without payment of IGST", delivery address aur destination country ka naam joda jaata hai.
