GST invoice format and what rule 46 requires
Based on CGST Rules 2017, rule 46 · Reviewed November 2026
A GST invoice is the tax invoice a registered supplier issues for a taxable sale in India. CGST rule 46 lists the details it must carry, from both GSTINs to the place of supply. Fill in the tax invoice below with 18% GST split into CGST and SGST, then download it.
Tax invoice
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What it includes
- Supplier name, address and GSTIN
- Invoice number (up to 16 characters)
- Invoice date
- Recipient name, address and GSTIN or UIN
- Ship to address, State and code
- Place of supply
- Reverse charge (Yes or No)
- Item lines: description, HSN/SAC, quantity, unit, rate, taxable value
- CGST, SGST or IGST rate and amount
- Invoice total in figures and words
- Bank and UPI details
- Signature of the supplier or authorised signatory
GST tax invoice: full text
TAX INVOICE
[Supplier legal name]
[Address, City, State, PIN]
GSTIN: [07AAAAA0000A1Z5] State code: [07]
Phone: [number] · Email: [address]
Invoice no.: [GST/26-27/0145] Invoice date: [06-11-2026]
Place of supply: [Delhi (07)]
Reverse charge: [No]
Bill to:
[Recipient name]
[Recipient address]
GSTIN / UIN: [07BBBBB0000B1Z3]
Ship to (if different):
[Delivery address, State and code]
Description HSN/SAC Qty Unit Rate (₹) Taxable (₹)
[Steel almirah, 4 shelves] [9403] [2] [Nos] [8,500] [17,000]
CGST 9% [1,530]
SGST 9% [1,530]
[IGST 18%] [0]
TOTAL [20,060]
Amount in words: [Twenty thousand sixty rupees only]
Bank: [Bank name] · A/c [number] · IFSC [code]
UPI: [id@bank]
Terms: Payment due within [15] days of the invoice date.
For [Supplier legal name]
Authorised signatory: ______________________What rule 46 requires and where it goes
Rule 46 of the CGST Rules 2017 sets the particulars of a tax invoice. Each one has a fixed place in the format on this page.
| Rule 46 clause | What it requires | Where it goes |
|---|---|---|
| (a) | Supplier name, address and GSTIN | Header, top left |
| (b) | Consecutive serial number, up to 16 characters, unique for the financial year | Invoice no. |
| (c) | Date of issue | Invoice date |
| (d) | Recipient name, address and GSTIN or UIN if registered | Bill to |
| (e) and (f) | Unregistered recipient name, delivery address, State and code when value is ₹50,000 or more, or on request | Bill to and Ship to |
| (g) | HSN code for goods or services | HSN/SAC column |
| (h) and (i) | Description, quantity and unit | Item lines |
| (j) and (k) | Total value and taxable value after discount | Taxable value column |
| (l) and (m) | Rate and amount of CGST, SGST, IGST, UTGST or cess | Tax columns |
| (n) | Place of supply with the State name for inter-State supplies | Place of supply line |
| (o) | Delivery address when different from the place of supply | Ship to |
| (p) | Whether tax is payable on reverse charge | Reverse charge line |
| (q) | Signature or digital signature of the supplier | Signatory block |
| (r) | QR code with IRN when issued as an e-invoice | Added by the e-invoice portal |
The signature is not needed on an electronic invoice issued under the IT Act 2000. The rule says so in a proviso.
CGST and SGST or IGST
The place of supply decides the split. A sale inside one State takes CGST and SGST at half the rate each. A sale to another State takes IGST at the full rate.
| Sale | Taxable value | Tax at 18% | Total |
|---|---|---|---|
| Delhi supplier to Delhi buyer | ₹17,000 | CGST ₹1,530 and SGST ₹1,530 | ₹20,060 |
| Delhi supplier to Haryana buyer | ₹17,000 | IGST ₹3,060 | ₹20,060 |
The generator ticks «Split into CGST and SGST» by default. Untick it for an inter-State sale and rename the tax to IGST.
A GST invoice worked out
A furniture maker in Delhi sells two steel almirahs to a registered office in Delhi. The rate is ₹8,500 each with 18% GST.
| Item | HSN | Qty | Rate (₹) | Taxable (₹) |
|---|---|---|---|---|
| Steel almirah, 4 shelves | 9403 | 2 | 8,500 | 17,000 |
| CGST 9% | 1,530 | |||
| SGST 9% | 1,530 | |||
| Invoice total | 20,060 |
In words the total reads «Twenty thousand sixty rupees only». A bulk order of 30 almirahs would come to ₹3,00,900, or three lakh nine hundred rupees.
Small sales, composition dealers and exports
- Under ₹200 to an unregistered buyer. Section 31(3)(b) lets the supplier skip the invoice if the buyer does not ask. Rule 46 then asks for one consolidated invoice at the end of the day.
- Composition dealers. They issue a bill of supply under section 31(3)(c) and charge no GST.
- Exports and SEZ supplies. The invoice carries the export endorsement in the wording rule 46 gives. It also names the country of destination.
- Advances. Section 31(3)(d) asks for a receipt voucher when an advance arrives before the supply.
When the e-invoice portal comes in
Businesses above the turnover notified under rule 48(4) report each B2B invoice to the Invoice Registration Portal. The portal returns an IRN and a QR code.
That IRN comes only from the portal. This format is for drafting, for businesses below the limit and for your own billing and collections.
Common GST invoice mistakes
- A serial number longer than 16 characters or reused within the year.
- CGST and SGST on an inter-State sale. The buyer cannot match it in their return.
- No place of supply on an inter-State invoice. Clause (n) asks for it with the State name.
- Missing HSN codes. The number of digits depends on the CBIC notification for your class.
- Leaving out the reverse charge line. Clause (p) asks the question every time.
Collect the GST invoice on time
Your GST is due when you file, whether the buyer paid or not. A late payer costs you the tax as well as the price.
Makatea sends a WhatsApp reminder from your number before the credit days end. A second one goes after the due date. The UPI or bank payment is recorded when it arrives.
Upload your list of open invoices and start today. The first 14 days are free and need no card.
Free on Makatea: proforma invoice template · free receipt template · free invoice generator
Frequently asked questions
What is the GST invoice format?
It is the tax invoice layout set by CGST rule 46. It carries both GSTINs, a serial number and HSN codes. It also shows taxable value, tax and the place of supply.
How long can a GST invoice number be?
16 characters at most. Letters, numbers, hyphen and slash are allowed. The number must be unique for the financial year.
Is a signature required on a GST invoice?
Yes on paper. Rule 46 waives it for an electronic invoice issued under the IT Act 2000.
When do I charge IGST instead of CGST and SGST?
When the place of supply is in a different State from the supplier.
How many HSN digits must I show?
It depends on your class of business. Rule 46 lets CBIC set the number of digits by notification.
Does this page generate an e-invoice with IRN?
No. The IRN and QR code come from the Invoice Registration Portal. This format covers the invoice layout and your collections.
Can I download the GST invoice format in Word?
Yes. The Word file is under the template, with every field in brackets.
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