GST Invoice Format – Free Online Bill Maker

What a GST tax invoice must contain

Rule 46 of the CGST Rules lists the particulars of a tax invoice. This format has a place for each of them:

• Name, address and GSTIN of the supplier
• A consecutive serial number of up to 16 characters, unique for the financial year
• Date of issue
• Name, address and GSTIN of the customer, if the customer is registered
• HSN code for goods or SAC for services
• Description, quantity and unit
• Total value, and taxable value after any discount
• Rate and amount of tax, shown separately as CGST, SGST or UTGST, or IGST
• Place of supply with the state name, when the supply is to another state
• Delivery address, when it is different from the place of supply
• Whether tax is payable on reverse charge
• Signature of the supplier or an authorised person

When the customer is not registered and the taxable value is ₹50,000 or more, the invoice must also carry the customer’s name, address, delivery address and state.

CGST and SGST, or IGST?

It depends on two states: yours, and the place of supply.

Your state and place of supply	Tax printed on the bill
The same state	CGST + SGST, each half of the GST rate
The same union territory without a legislature (Chandigarh, Ladakh, Lakshadweep, Andaman & Nicobar, Dadra & Nagar Haveli and Daman & Diu)	CGST + UTGST
Different states	IGST at the full rate

The tool picks the right one from the states you choose. Place of supply is taken to be the customer’s state unless you set it separately.

Which GST rate applies?

The rate depends on the HSN or SAC code of what you sell. GST rates were revised in September 2025, so confirm the current rate for your code on the CBIC GST rate finder before you bill. The GST % box accepts any rate, including 0.

How many digits of HSN code?

• Turnover up to ₹5 crore in the previous financial year: 4 digits. This is required on invoices to registered customers and optional on invoices to consumers.
• Turnover above ₹5 crore: 6 digits on every invoice.

Tax invoice, bill of supply or simple bill?

• Tax invoice: a registered business making a taxable sale.
• Bill of supply: a composition dealer, or a registered business selling exempt goods or services. No tax is shown. A composition dealer also writes “composition taxable person, not eligible to collect tax on supplies” at the top.
• Simple bill: a business that is not registered under GST.

When must the invoice be issued?

For goods, at or before the time the goods are removed or delivered. For services, within 30 days of providing the service.

This is not an e-invoice

Businesses whose turnover has crossed ₹5 crore in any year since 2017-18 must report their B2B invoices to the government’s Invoice Registration Portal and print the IRN and QR it returns. This tool makes ordinary invoices. If e-invoicing applies to you, use your accounting software or the portal for B2B bills.