GST Invoice Kaise Banayein: Format, Rules aur Example
Har GST invoice mein zaroori details, CGST + SGST ya IGST kab lagega, aur sahi invoice banane ka step-by-step tarika.
Gaddibook Team · · 4 min read
GST mein registered har business ko har taxable sale par sahi tax invoice dena hota hai. Koi zaroori detail chhoot jaye ya galat ho, toh buyer ka input tax credit atak sakta hai, aur yeh problem aakhir mein aapke paas hi wapas aati hai. Is guide mein jaaniye GST invoice mein kya hona chahiye aur ise sahi tarike se kaise banayein.
GST invoice kisko dena hota hai?
Agar aap GST mein regular taxpayer ke roop mein registered hain, toh har taxable sale par tax invoice dena zaroori hai.
- Composition dealers tax invoice ki jagah bill of supply dete hain aur us par GST nahi le sakte.
- Exempt ya nil-rated items par bhi bill of supply diya jata hai.
- ₹200 se kam ki B2C sale par, agar customer invoice na maange, toh din ke end mein ek consolidated invoice banaya ja sakta hai.
GST invoice mein kya-kya zaroori hai
CGST Rules ka Rule 46 batata hai ki tax invoice mein yeh details honi chahiye:
| Detail | Kya likhein |
|---|---|
| Aapki details | Business ka naam, address aur GSTIN |
| Invoice number | Financial year ke liye unique aur lagataar number (16 characters tak) |
| Invoice date | Jis din invoice issue hua |
| Buyer details | Naam, address aur GSTIN (agar buyer registered hai) |
| Place of supply | State ka naam aur state code |
| HSN ya SAC code | Har item ya service ke liye |
| Description, quantity aur unit | Jaise: Sunflower oil 1 L, 10 PCS |
| Taxable value | Discount ke baad ki value |
| Tax rate aur amount | CGST + SGST, ya IGST, alag-alag dikhayein |
| Invoice total | Numbers aur words dono mein |
| Reverse charge | Tax reverse charge par payable hai ya nahi |
| Signature | Aapka ya authorised person ka signature ya digital signature |
Unregistered buyer ko ₹50,000 ya usse zyada ki sale par buyer ka naam-address aur delivery address (state ke naam aur code ke saath) bhi likhein.
CGST + SGST ya IGST?
Tax is baat par depend karta hai ki maal kahan ja raha hai:
- Same state (intra-state): tax ko barabar CGST aur SGST mein baantein. 18% wala item = 9% CGST + 9% SGST.
- Doosre state (inter-state): poora rate IGST ke roop mein lagayein.
GST invoice banane ka tarika, step-by-step
- Sahi document chunein: tax invoice, bill of supply, ya return ke liye credit note.
- Invoice series ka agla number use karein. Ek financial year mein koi number skip ya repeat na karein.
- Buyer ka naam-address daalein, aur B2B sale mein unka GSTIN. Naye customer ka GSTIN GST portal par check kar lein.
- Har item ko HSN code, quantity, unit aur rate ke saath add karein.
- Discount tax se pehle lagayein, taaki taxable value sahi ho.
- Tax calculate karein: apne state mein CGST + SGST, doosre state ke liye IGST.
- Total check karein, amount words mein likhein aur sign karein.
- Original copy buyer ko dein aur apni copy sambhal kar rakhein.
Example
Kolkata ki ek dukaan Kolkata ke hi registered buyer ko ₹500 ke 10 units bechti hai. Item par 18% GST hai.
| Detail | Amount |
|---|---|
| Taxable value (10 × ₹500) | ₹5,000 |
| CGST @ 9% | ₹450 |
| SGST @ 9% | ₹450 |
| Invoice total | ₹5,900 |
Agar yahi buyer Bihar mein hota, toh invoice par IGST @ 18% = ₹900 dikhta, aur total phir bhi ₹5,900 hi hota.
22 September 2025 se kai items ke GST rates badle hain, isliye item list banate waqt har product ka current rate zaroor check karein.
Kitni copies chahiye?
- Goods: teen copies. Original buyer ke liye, duplicate transporter ke liye, aur triplicate aapke paas.
- Services: do copies. Original buyer ke liye aur duplicate aapke paas.
Kya aapko e-invoicing chahiye?
Agar 2017-18 ke baad kisi bhi financial year mein aapka aggregate annual turnover ₹5 crore se zyada raha hai, toh aapke B2B invoices Invoice Registration Portal (IRP) par report hone chahiye aur un par IRN aur QR code hona chahiye. Chhote business normal invoice dete reh sakte hain.
Aam galtiyan jinse bachein
- B2B invoice par buyer ka GSTIN galat ya missing, jisse buyer input tax credit nahi le paata
- HSN code na likhna. Hamari guide padhein: GST invoice par HSN code
- Invoice number series mein gap ya repeat
- Inter-state sale par CGST + SGST lagana
- Discount se pehle ki price par tax lagana
Gaddibook se GST invoice jaldi banayein
Gaddibook mein aapki business details, item list aur HSN codes pehle se ready rehte hain, isliye har invoice minutes ki jagah seconds mein banta hai. Aapke invoices filing ke time zaroori GST reports mein bhi kaam aate hain. Dekhein Gaddibook POS billing, padhein GSTR-1 kaise file karein, ya pricing dekhein.