GST bill format (tax invoice format) with a filled example
A GST bill, or tax invoice, is the bill a GST-registered business gives when it sells goods or services. Rule 46 of the CGST Rules, 2017 lists what it must show. Below: the full checklist, a filled example for a sale to another state (IGST) and one in your own state (CGST + SGST), and blank Excel, Word and PDF formats to download.
GST rates on this page are the rates in force since 22 September 2025, checked on 4 October 2026. This page explains the rules in plain words; it is not legal advice.
हिंदी में पढ़ें: GST बिल कैसे बनाएं
Download the GST bill format: Excel, Word, PDF
Free and blank, with every field from the checklist below. The Excel format works out the taxable value, the CGST, SGST or IGST and the total as you type. The Word format is for filling in on a computer, and the PDF is for printing and filling in by hand.
Fields every GST bill must have (Rule 46 checklist)
A tax invoice must show these details. The example column is from the filled bill further down this page.
| Field | What to write | Example |
|---|---|---|
| Your name, address and GSTIN | The registered name and address of the business, and its 15-character GSTIN. | Sharma General Store, Pune, 27ABCDE1234F1Z0 |
| Invoice number | Up to 16 characters: letters, numbers, - and /. Unique for the financial year, in one or more series. | INV-2026-0042 |
| Invoice date | The date you issue the bill. For goods, issue it before or when the goods leave. | 3 Oct 2026 |
| Customer’s name, address and GSTIN | GSTIN if the customer is registered. For an unregistered customer and a bill of ₹50,000 or more: name, delivery address and state. | Patel Electricals, Ahmedabad, 24ABCDE5678G1ZG |
| Place of supply | The state where the supply is made, with its name (and code). Needed on every other-state bill. | Gujarat (24) |
| HSN or SAC code | HSN for goods, SAC for services: 4 digits (turnover up to ₹5 crore, bills to registered customers) or 6 digits (above ₹5 crore). | 8414 |
| Description, quantity and unit | What you sold, how many, and the unit (Pcs, Kg, Ltr, Box…). | Ceiling Fan 1200 mm, 40 Pcs |
| Taxable value | Quantity × rate, after any discount. GST is charged on this amount. | ₹90,000.00 |
| GST rate and amount | The rate for each item and the tax amount: CGST + SGST in your own state, IGST to another state. | IGST 18% = ₹18,000.00 |
| Total | Taxable value plus GST, in figures. Most bills also write it in words. | ₹1,18,000.00 |
| Reverse charge | Whether the tax is payable by the buyer under reverse charge. For an ordinary sale: No. | No |
| Delivery address | Only when goods go to an address other than the place of supply. | — |
| Signature | Signature or digital signature of you or an authorised person. | Authorised Signatory |
Businesses whose turnover is above ₹5 crore must also generate an e-invoice on the government IRP and print its QR code on the bill. Most small shops are below this limit.
Filled example: other-state sale (IGST)
Sharma General Store in Pune (Maharashtra) sells 40 ceiling fans and 10 exhaust fans to Patel Electricals in Ahmedabad (Gujarat). The place of supply is Gujarat, a different state, so the whole GST is IGST: 18% of ₹1,00,000 is ₹18,000, and the bill comes to ₹1,18,000.
Sharma General Store
Shop 12, Laxmi Road, Budhwar Peth, Pune, Maharashtra 411002
GSTIN: 27ABCDE1234F1Z0 · State: Maharashtra (27) · Phone: +91 98765 43210
TAX INVOICE
Original for recipient
Bill to
Patel Electricals
12, Relief Road, Ahmedabad, Gujarat 380001
GSTIN: 24ABCDE5678G1ZG · State: Gujarat (24)
Invoice no.
Invoice date
Place of supply
Reverse charge
| # | Description | HSN | Qty | Rate (₹) | GST | Taxable value (₹) |
|---|---|---|---|---|---|---|
| 1 | Ceiling Fan 1200 mm | 8414 | 40 Pcs | 2,250.00 | 18% | 90,000.00 |
| 2 | Exhaust Fan 250 mm | 8414 | 10 Pcs | 1,000.00 | 18% | 10,000.00 |
Amount in words: Rupees One Lakh Eighteen Thousand Only
Bank: Narmada Valley Bank (sample), A/c 50200012345678, IFSC NVBK0001234
| Taxable value | 1,00,000.00 |
| IGST @ 18% | 18,000.00 |
| Invoice total | ₹1,18,000.00 |
Tax is not payable on reverse charge.
For Sharma General Store
Authorised Signatory
Filled example: same-state sale (CGST + SGST)
The same goods sold to Gupta Traders, also in Pune. Seller and place of supply are both in Maharashtra, so the 18% GST is split half and half: CGST 9% (₹9,000) and SGST 9% (₹9,000). The total tax and the total bill are the same as in the IGST example; only the split changes.
Sharma General Store
Shop 12, Laxmi Road, Budhwar Peth, Pune, Maharashtra 411002
GSTIN: 27ABCDE1234F1Z0 · State: Maharashtra (27) · Phone: +91 98765 43210
TAX INVOICE
Original for recipient
Bill to
Gupta Traders
45, Market Yard, Gultekdi, Pune, Maharashtra 411037
GSTIN: 27ABCDE9876H1Z0 · State: Maharashtra (27)
Invoice no.
Invoice date
Place of supply
Reverse charge
| # | Description | HSN | Qty | Rate (₹) | GST | Taxable value (₹) |
|---|---|---|---|---|---|---|
| 1 | Ceiling Fan 1200 mm | 8414 | 40 Pcs | 2,250.00 | 18% | 90,000.00 |
| 2 | Exhaust Fan 250 mm | 8414 | 10 Pcs | 1,000.00 | 18% | 10,000.00 |
Amount in words: Rupees One Lakh Eighteen Thousand Only
Bank: Narmada Valley Bank (sample), A/c 50200012345678, IFSC NVBK0001234
| Taxable value | 1,00,000.00 |
| CGST @ 9% | 9,000.00 |
| SGST @ 9% | 9,000.00 |
| Invoice total | ₹1,18,000.00 |
Tax is not payable on reverse charge.
For Sharma General Store
Authorised Signatory
Reading the example, field by field
- Top: your business name, address, GSTIN and state, and the title "Tax Invoice". "Original for recipient" marks the copy that goes to the buyer.
- Bill to: the buyer’s name, address, GSTIN and state code. The first two digits of a GSTIN are the state code (27 Maharashtra, 24 Gujarat).
- Invoice number and date, the place of supply and whether reverse charge applies.
- Item table: description, HSN code, quantity and unit, rate, GST rate and the taxable value of each line.
- Tax block: taxable value, then IGST, or CGST and SGST, then the total. Write the total in words as well, so it cannot be changed easily.
- Bottom: bank details for payment (optional), and the signature of the owner or an authorised person.
Same state or other state: CGST + SGST or IGST
Compare the state of your business with the place of supply. For goods, that is usually where the delivery ends; for services to a registered business, usually where the customer is registered. Same state: CGST + SGST, half each. Different state: IGST. The GSTIN tells you the customer’s state from its first two digits.
| Sale | Tax on ₹1,00,000 at 18% | Total |
|---|---|---|
| Same state (Pune → Pune) | CGST ₹9,000 + SGST ₹9,000 | ₹1,18,000 |
| Other state (Pune → Ahmedabad) | IGST ₹18,000 | ₹1,18,000 |
Most goods are at 5% or 18% since 22 September 2025, luxury and harmful goods at 40%, and some essentials at 0%. Look up an item in the HSN code finder and check a split with the GST calculator. More detail: CGST, SGST and IGST explained.
GST bill format for services (SAC codes)
A service bill has the same fields, with a SAC code instead of an HSN code (services codes start with 99, such as 9983 for IT services or 9982 for accounting). Quantity and unit can be hours, days or simply 1 job. Two copies are enough for services: the original for the customer and a duplicate for you. Freelancers can follow the freelancer invoice format.
Tax invoice or bill of supply?
Only a business registered under the regular GST scheme issues a tax invoice and charges GST. A composition dealer, or a business selling only exempt goods, issues a bill of supply instead, with no GST on it. An unregistered shop does not charge GST at all.
Bill book on paper vs a bill on your phone
A printed bill book works, but every bill means writing the HSN code, working out the tax by hand and keeping the carbon copy safe. On a phone, the item, its HSN code and its GST rate fill in when you pick it, the tax and the total add up by themselves, the number goes up by one each time, and the PDF can go to the customer on WhatsApp straight away. Your copy is saved in your account, not in a cupboard.
Make this bill online now
Need one bill today? Fill in the free GST invoice generator: it follows this format, splits the GST by state and saves a PDF, with no sign-up. Making bills every day? The BillBabu app keeps your items, customers and bill numbers, and shares each bill on WhatsApp. It starts with a 14-day free trial; see GST billing software and pricing.
FAQ
- Is the HSN code mandatory on a GST bill?
- Yes, for most businesses. If your turnover in the last financial year was up to ₹5 crore, show at least 4 digits of the HSN or SAC code on bills to registered customers (it is optional on bills to consumers). Above ₹5 crore, show 6 digits on every bill.
- Does a GST bill need a signature?
- Yes. Rule 46 asks for the signature or digital signature of the supplier or an authorised person. On a printed bill, sign above "Authorised Signatory". E-invoices registered on the IRP do not need a separate signature.
- What are the rules for the invoice number?
- Up to 16 characters, in one or more series, using letters, numbers, the hyphen (-) and the slash (/). Each number must be unique within a financial year, so most shops start a new series every April, for example INV-2026-0001.
- Can I round off the total on a GST bill?
- Yes. Most bills round the total to the nearest rupee and show the difference on a "Round off" line. Keep the tax amounts as calculated.
- I am not registered for GST. Can I use this format?
- No. Only a registered business can issue a tax invoice and charge GST. A composition dealer issues a bill of supply instead, without GST. BillBabu makes tax invoices only; it does not make a bill of supply yet.
- How many copies of a GST bill do I need?
- For goods, three: the original for the buyer, the duplicate for the transporter and the triplicate for you. For services, two: the original for the customer and the duplicate for you.
Official sources: the CGST Rules on the CBIC GST site and the HSN and SAC search on the GST portal.