How to Create a GST Invoice in India (Free Guide 2026)

A GST invoice is not just a receipt — it is a legal document. For businesses registered under the Goods and Services Tax (GST) regime, issuing a proper GST invoice is mandatory for every taxable sale. An incorrect or incomplete invoice can lead to penalty notices and denial of Input Tax Credit (ITC) for your client. Whether you are a freelancer, a consultant, an electrician, a plumber, or a small shop owner, understanding GST invoice format is non-negotiable.

In this guide, we break down exactly what a valid GST invoice must contain, how CGST, SGST, and IGST work, and how you can create a professional GST invoice online in under 30 seconds — completely free using Ozydo, India's simplest free GST invoice maker.

What Is a GST Invoice?

A GST invoice (also called a tax invoice) is a commercial document issued by a GST-registered taxpayer to a buyer for a supply of goods or services. It records the details of the transaction and the GST charged. The buyer uses it to claim Input Tax Credit (ITC), reducing their own GST liability. A proper GST invoice format India requires all prescribed fields — missing even one can make the invoice invalid for ITC purposes.

Mandatory Fields in a GST Invoice (Tax Invoice Format India)

As per Rule 46 of CGST Rules 2017, a GST invoice must contain the following fields. This is the standard GST invoice format India that all registered businesses must follow:

1. 1Supplier's legal name, address, and GSTIN
2. 2Invoice number — unique, sequential, up to 16 characters (alphanumeric)
3. 3Invoice date
4. 4Recipient's name, address, and GSTIN (mandatory for B2B; optional for B2C below ₹2.5 lakh)
5. 5HSN code (for goods) or SAC code (for services) — 4 or 6-digit code based on turnover
6. 6Description of goods or services supplied
7. 7Quantity and unit of measurement (for goods)
8. 8Total taxable value before tax
9. 9Applicable GST rate — 0%, 5%, 12%, 18%, or 28%
10. 10Amount of CGST, SGST, or IGST charged separately
11. 11Place of supply — state name and code
12. 12Whether supply is intra-state or inter-state
13. 13Total invoice value in words and figures
14. 14Signature (digital or physical) of the authorized signatory

CGST, SGST, and IGST — What's the Difference?

GST in India is split into different components depending on whether the transaction is within one state (intra-state) or between two states (inter-state). The GST rate stays the same — only how it is distributed changes:

Example: A web developer in Maharashtra billing a client also in Maharashtra at 18% GST shows CGST 9% + SGST 9% on the invoice. If the same developer bills a client in Delhi, the invoice shows IGST 18%. Ozydo automatically detects intra-state vs inter-state and calculates the right split for you — no manual calculation needed.

Step-by-Step: How to Create a GST Invoice Online (Using Ozydo)

1. 1Open Ozydo.com on your phone or laptop — no app download, no credit card needed.
2. 2Set up your business profile — add your business name, address, GSTIN, logo, and UPI ID.
3. 3Add client details — name, billing address, GSTIN (for B2B). Client GSTIN is optional for B2C.
4. 4Add line items — description of services or goods, HSN/SAC code, quantity, unit price.
5. 5Select the correct GST rate (0%, 5%, 12%, 18%, or 28%) for each item. Ozydo calculates CGST + SGST or IGST automatically.
6. 6Add payment details — bank account, IFSC, or UPI ID for instant payments.
7. 7Preview the invoice — it looks professional with your logo, business name, and all GST fields.
8. 8Download as PDF and share directly on WhatsApp or Email in one tap.

GST Invoice on Mobile — Android and iPhone

Ozydo is a Progressive Web App (PWA), which means it works like a native app on both Android and iPhone — without needing to download anything from the Play Store or App Store. Visit Ozydo.com on your phone, tap 'Add to Home Screen', and you have a full GST invoice maker app on your phone. It even works offline — so electricians, plumbers, and contractors can create invoices on a job site with no internet connection.

Common GST Invoice Mistakes to Avoid

• Wrong or missing GSTIN — always verify your client's GSTIN on the GST portal before issuing the invoice. An invalid GSTIN can block ITC claims.
• Missing HSN/SAC codes — mandatory for all businesses above ₹5 crore turnover; recommended for all to be safe.
• Incorrect place of supply — determines whether CGST+SGST or IGST applies. A wrong entry can lead to a wrong tax category.
• Non-sequential invoice numbers — gaps or repeated numbers can trigger scrutiny during GST audits.
• Not retaining invoice copies — keep all GST invoices for at least 6 years as required by GST law.
• Not issuing invoice within time limit — for services, you must issue within 30 days of supply; for goods, at time of delivery.

Types of GST Documents

• Tax Invoice — standard GST invoice for registered B2B or B2C supplies above ₹2.5 lakh.
• Bill of Supply — issued by composition scheme dealers or for exempt supplies (no GST charged).
• Proforma Invoice — sent before confirming supply; not a valid tax document for ITC.
• Aggregate Invoice — single invoice for multiple small B2C transactions below ₹200 in a day.
• Revised Invoice — corrects an already-issued invoice; issued within the registration period.
• Credit Note — issued when goods are returned or the invoice value is reduced after supply.
• Debit Note — issued when additional charges arise after the original invoice.
• Receipt Voucher — issued when advance payment is received before supply.

GST Invoice for Different Professions

GST invoicing applies across industries. Here's how different professionals use Ozydo to create GST invoices:

• Freelancers & Consultants — bill clients for design, development, writing, marketing, or advisory services at 18% GST with SAC code 998314 or similar.
• Electricians & Plumbers — invoice for labour (18% GST, SAC 995469) and materials (12–28% GST with HSN codes) on the same invoice.
• Contractors & Civil Works — bill for construction services at 12% or 18% depending on whether ITC is claimed.
• Graphic Designers & Photographers — creative services at 18% GST (SAC 998383 / 999713).
• IT Professionals & Developers — software services at 18% GST (SAC 998314).
• Traders & Shopkeepers — goods invoices with HSN codes at 5%, 12%, 18%, or 28% based on the product.
• Caterers & Event Managers — catering services at 18% GST (SAC 996334).
• Driving Schools & Tutors — education services may be GST-exempt; check your SAC code.