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Bill format

Tax invoice format

The bill a GST-registered business gives when it sells taxable goods or services. Here is what has to be on it, why, and a sample you can copy.

What it is

A tax invoice is the document a registered person issues for a taxable supply. It records who sold what to whom, at what value, and how much GST was charged. For the buyer it is more than a bill: a registered buyer can claim input tax credit only if they hold a valid tax invoice and the supplier has reported it in GSTR-1.

The law does not prescribe a fixed layout. You can use any design, your own logo and colours, as long as the particulars in Rule 46 are on it. That is why invoices from two shops can look very different and both be correct.

When to use it

  • You are registered under GST (regular scheme) and sell taxable goods or services, to a business or to a consumer.
  • Goods: issue it on or before removal or delivery of the goods. Services: generally within 30 days of supplying the service.
  • Sales to consumers below ₹200 can skip a separate invoice if the buyer does not ask for one, but you must then make one consolidated invoice for those sales at the end of the day (section 31(3)(b) and the Rule 46 proviso).
  • If you are a composition dealer or sell only exempt goods, issue a bill of supply instead.

Sample tax invoice

A filled-in example for a fictitious business. Every total on it is worked out, not typed. Download the blank version to fill in by hand or in Excel.

Download blank PDFDownload Excel template
Ganesh TradersShop 14, Market Yard, GultekdiPune, Maharashtra 411037GSTIN: 27AAMFG1503P1Z5Phone 98220 41503accounts@ganeshtraders.example
TAX INVOICEOriginal for recipient
Bill toAnnapurna Kirana Stores7, Karve Road, KothrudPune, Maharashtra 411038GSTIN: 27AFWPA6624L1ZYState code 27
Invoice No.
GT/26-27/0418
Date
02-11-2026
Place of supply
27-Maharashtra
Reverse charge
No
Due date
17-11-2026
#ItemHSNQtyRateDiscGSTAmount
1Toor Dal, 25 kg bagPre-packed and labelled07134 bag3,150.005%12,600.00
2Sunflower Oil, 15 L tin15123 tin2,040.005%6,120.00
3Toothpaste 150 g330648 pcs92.005%5%4,195.20
4Detergent Powder 1 kg340240 pac108.0018%4,320.00
Amount in words

Rupees Twenty Nine Thousand One Hundred Fifty Nine Only

Bank details

Ganesh Traders, Current account 50200041503 · IFSC HDFC0000123 · UPI ganeshtraders@hdfcbank

Terms

Payment within 15 days. Goods once sold are taken back only if damaged in transit, reported within 48 hours.

Taxable value₹27,235.20
CGST @2.5% on 22,915.20₹572.88
SGST @2.5% on 22,915.20₹572.88
CGST @9% on 4,320.00₹388.80
SGST @9% on 4,320.00₹388.80
Round off+0.44
Total₹29,159.00
For Ganesh TradersAuthorised signatory

Sample with a fictitious business · made with billinginfo

Prefer to type it? Fill a GST invoice online with our free invoice generator, or make it in the billinginfo app in a minute.

What the law asks for

Section 31 of the CGST Act says when a tax invoice is due, and Rule 46 of the CGST Rules lists what it must contain. Rule 48 says how many copies: for goods, three (original for recipient, duplicate for transporter, triplicate for supplier); for services, two (original for recipient, duplicate for supplier).

HSN codes: businesses with aggregate turnover up to ₹5 crore in the previous year must show at least 4 digits on B2B invoices; above ₹5 crore, 6 digits on all invoices (Notification 78/2020-Central Tax). Businesses above the e-invoicing threshold (currently ₹5 crore) must also report B2B invoices to the Invoice Registration Portal and print the QR code (Rule 48(4), Rule 46(r)).

Fields on a tax invoice
FieldWhy it is there
Supplier name, address and GSTINRule 46(a)
Invoice numberRule 46(b): consecutive, up to 16 characters, letters, digits, hyphen or slash, unique in the financial year
Invoice dateRule 46(c)
Buyer name, address and GSTINRule 46(d) for registered buyers
Buyer name, delivery address, state name and codeRule 46(e): for unregistered buyers when the value is ₹50,000 or more, or when the buyer asks
HSN or SAC codeRule 46(g), with the digits set by Notification 78/2020
Description, quantity and unitRule 46(h) and (i)
Total value and taxable value after discountRule 46(j) and (k)
Rate and amount of CGST, SGST/UTGST or IGST and cessRule 46(l) and (m), shown separately
Place of supply with state nameRule 46(n), for inter-state supplies
Delivery address if differentRule 46(o)
Whether tax is payable on reverse chargeRule 46(p)
Signature or digital signatureRule 46(q); not needed on an electronic invoice signed under the IT Act
IRN and QR codeRule 46(r), only for e-invoices

Make it in billinginfo

  1. Add your business name, address and GSTIN once, in Settings → Business settings (type the GSTIN and the details fill in).
  2. Tap + Create → Bill / Invoice on the phone, or Sales → + New Sales Invoice (Alt+N) in the web app.
  3. Pick the party or add a new one; their GSTIN and state decide CGST+SGST or IGST on their own.
  4. Add items: HSN, unit and GST rate come from the item, and you can change the rate on the line.
  5. Save. Print, download the PDF or share it on WhatsApp; choose original, duplicate or triplicate copies when you print.
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FAQ

Questions about the tax invoice

Something else on your mind? Write to us or see the help page.

Is a computer-printed invoice valid without a signature?

A printed invoice still needs a signature or stamp of the supplier or an authorised person (Rule 46(q)). An invoice issued and signed electronically under the IT Act needs no physical signature.

Can I start invoice numbers again from 1 every year?

Yes. The rule only asks for a consecutive series that is unique within the financial year, so most businesses add the year to the number, such as GT/26-27/0001.

Do I need the buyer's address for a small retail sale?

For an unregistered buyer, the name, delivery address and state are needed when the taxable value is ₹50,000 or more, or whenever the buyer asks for them to be recorded (Rule 46(e) and (f)).

How many HSN digits should I print?

If your turnover last year was up to ₹5 crore, 4 digits on B2B invoices (optional on B2C). Above ₹5 crore, 6 digits on every invoice.

Sources

Last checked on 2 November 2026. GST rules change through notifications and circulars; if something here looks out of date, please tell us. This page explains the rules in plain words and is not legal or tax advice.

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