Rent Invoice Format India — How to Create a Rental Receipt with GST 2026

Rent invoices and rent receipts are among the most commonly needed documents in India — yet also among the most misunderstood. Landlords renting out commercial property to businesses need to issue proper GST rent invoices. Tenants paying house rent need proper rent receipts to claim HRA (House Rent Allowance) exemption under income tax. And property managers handling multiple properties need a systematic way to generate, track, and archive rental invoices every month.

This guide explains the exact rent invoice format India requires, when GST applies to rent, the correct SAC code for rental services, and how to create a professional rent receipt or rental invoice free using Ozydo.

When Is GST Applicable on Rent in India?

GST on rent in India depends on the type of property being rented and the GST registration status of the landlord. Here is a clear breakdown:

Rent Invoice Format India — What to Include

A proper rent invoice (also called a rental invoice or rent receipt) for India should include these fields:

1. 1Heading — 'Tax Invoice' (if GST registered) or 'Rent Invoice' / 'Rent Receipt'
2. 2Landlord's name, address, and GSTIN (if registered)
3. 3Tenant's name, address, and GSTIN (for commercial tenants)
4. 4Invoice number — sequential (e.g., RENT-2026-001)
5. 5Invoice date and billing period (e.g., 'For the month of May 2026')
6. 6Property address — the property being rented
7. 7Monthly rent amount (base rent)
8. 8GST rate — 18% with SAC code 997212 (if applicable)
9. 9CGST (9%) and SGST (9%) amounts shown separately for intra-state
10. 10Total amount payable
11. 11Payment due date
12. 12Bank account / UPI details for payment
13. 13Landlord's signature

House Rent Receipt Format for HRA Exemption

If you are a salaried employee paying rent and claiming HRA exemption from your employer or in your ITR, you need rent receipts from your landlord. The income tax department requires specific details on rent receipts for HRA claims above ₹1 lakh per year (₹8,333/month):

• Receipt must be on paper with landlord's signature (or digital signature)
• Landlord's PAN — mandatory if annual rent exceeds ₹1 lakh (₹8,333/month)
• Tenant's name and address
• Property address (rented premises)
• Rent amount — monthly rent paid
• Period — the month for which rent is being paid
• Date of receipt
• Revenue stamp of ₹1 — required if cash payment exceeds ₹5,000
• Mode of payment — cash, bank transfer, or UPI

How to Create a Rent Invoice Free with Ozydo

1. 1Open Ozydo.com — free, no app download, works on phone and laptop.
2. 2In Settings, enter your name (as landlord), address, and GSTIN if registered.
3. 3Tap 'New Invoice' — add your tenant's name, address, and property details in the notes field.
4. 4Add a line item: 'Monthly Rent — [Property Address] — May 2026' with the rent amount.
5. 5If GST applies, select 18% GST rate — CGST 9% and SGST 9% are calculated automatically.
6. 6Add SAC code 997212 in the description or item notes.
7. 7Include payment due date and your bank/UPI details.
8. 8Download as PDF — professional rent invoice ready to share on WhatsApp or email.

Rent Invoice for Commercial Property — Example Calculation

Common Mistakes in Rent Invoices

• Not including GST when it is required — commercial landlords with GSTIN must charge 18% GST.
• Missing SAC code — 997212 for commercial rental, 997211 for residential (when taxable).
• Not specifying the billing period — always state the month and year for which rent is billed.
• Not including landlord's PAN on HRA receipts above ₹1 lakh/year — causes HRA rejection.
• Issuing a single annual receipt instead of monthly receipts — employers and auditors prefer monthly receipts.
• Missing property address — the rented property address is a mandatory field.