The correct GST invoice format with all required fields, CGST/SGST/IGST rules, and common mistakes to avoid. Download free template or create invoices online in 30 seconds.
Sample GST invoice showing all mandatory sections
Your Business Name
123 Business Street, Mumbai, Maharashtra 400001
GSTIN: 27AABCU9603R1ZX
TAX INVOICE
Invoice #: OZ-2026-001
Date: 22 May 2026
Due: 5 June 2026
Bill To
ABC Enterprises Pvt Ltd
456 Client Road, Delhi 110001
GSTIN: 07AABCE1234F1ZY
Place of Supply
Delhi (07)
Inter-state supply → IGST applies
| # | Description / SAC | Amount | GST | IGST | Total |
|---|---|---|---|---|---|
| 1 | Website Development SAC: 998314 | ₹50,000 | 18% | ₹9,000 | ₹59,000 |
Pay via UPI
Authorised Signatory
Your Name
↑ Create invoices like this in 30 seconds with Ozydo — free
As per Section 31 of the CGST Act, 2017 and CGST Rules 46 & 47
| # | Field | Required |
|---|---|---|
| 01 | Document Title | Always |
| 02 | Invoice Number | Always |
| 03 | Invoice Date | Always |
| 04 | Supplier Name & Address | Always |
| 05 | Supplier GSTIN | If GST registered |
| 06 | Recipient Name & Address | Always |
| 07 | Recipient GSTIN / UIN | For B2B |
| 08 | Place of Supply | Always |
| 09 | HSN Code (Goods) / SAC Code (Services) | Turnover > ₹5Cr |
| 10 | Description of Goods / Services | Always |
| 11 | Quantity & Unit of Measurement | For goods |
| 12 | Taxable Value | Always |
| 13 | GST Rate (CGST / SGST / IGST) | Always |
| 14 | Tax Amount (CGST + SGST or IGST) | Always |
| 15 | Total Invoice Value | Always |
| 16 | Signature / Digital Signature | Always |
(Buyer and seller in the same state)
Example: Pune supplier → Mumbai client (both Maharashtra)
(Buyer and seller in different states)
No CGST or SGST
Example: Mumbai supplier → Delhi client (different states)
Using 'Invoice' instead of 'Tax Invoice'
Fix: The title must say 'Tax Invoice' exactly. 'Invoice' or 'Bill' is not GST-compliant.
Wrong CGST/SGST split for intra-state supply
Fix: For intra-state: CGST = SGST = half the GST rate. For 18%, CGST = 9% and SGST = 9%.
Missing Place of Supply
Fix: Always include state name and 2-digit state code. This determines the type of GST charged.
Not including buyer's GSTIN on B2B invoices
Fix: If your client is GST-registered, include their GSTIN — they need it to claim Input Tax Credit.
Invoice date outside the permitted window
Fix: For services, issue the invoice within 30 days of supply. For banking/financial services, within 45 days.
Using sequential numbering that restarts mid-year
Fix: Invoice numbers must run continuously for the full financial year (April–March). Start a new series each April 1.
Showing rounded tax figures
Fix: GST amounts should not be rounded arbitrarily. Show to 2 decimal places (e.g., ₹1,800.00, not ₹1,800).
Ozydo automatically fills in all 16 mandatory fields, calculates CGST/SGST or IGST correctly, adds your UPI QR code, and lets you share via WhatsApp in one tap. Free forever for Indian small businesses.
A GST invoice must include: document title ('Tax Invoice'), a unique invoice number and date, supplier's name, address and GSTIN, recipient's name and address (and GSTIN for B2B), place of supply, description of goods/services, HSN/SAC code, taxable value, GST rate and tax amount (CGST+SGST for intra-state, IGST for inter-state), total invoice value, and the supplier's signature.
Yes — you can download a free GST invoice template on this page in PDF format. Alternatively, use Ozydo's free online GST invoice maker to create a fully compliant invoice in 30 seconds — no download required.
A GST invoice (also called a 'Tax Invoice') includes specific fields required by GST law — GSTIN of supplier, GST rate, CGST/SGST or IGST breakdown, HSN/SAC codes, and place of supply. A regular invoice is a general commercial document without these requirements.
Only GST-registered businesses must issue Tax Invoices. Businesses below the GST registration threshold (₹20 lakh for services, ₹40 lakh for goods) can issue regular invoices without GST fields. However, if your client is GST-registered, they may ask for a GST invoice to claim ITC.
An incorrect GST invoice can: (1) cause your client to lose Input Tax Credit if mandatory fields are wrong, (2) result in GST notices or audit queries, (3) attract penalties under the GST Act. Always double-check the GSTIN, place of supply, and tax calculation.
For supply of services: within 30 days from the date of supply. For banking/financial services: within 45 days. For goods: at the time of delivery or before/at dispatch. Late invoices can attract penalties and cause ITC mismatch for your buyer.