A useful GST invoice does two jobs: it tells the customer exactly what to pay, and it records the supply and tax calculation clearly enough for both businesses to review later.
Gather the details before you start
- Your legal business name, address, GSTIN, and contact details.
- The customer name, billing address, and GSTIN when applicable.
- A unique invoice number and the correct issue date.
- Descriptions, quantities, rates, discounts, and HSN/SAC details.
- Place of supply, tax rates, payment terms, and bank details.
Build the invoice in five steps
- Enter the seller and customer information exactly as it should appear on the final document.
- Add each good or service as a separate line so quantities, rates, and discounts can be checked.
- Confirm the taxable value after line-level or overall discounts.
- Apply CGST and SGST for a typical intrastate supply, or IGST for a typical interstate supply, after checking place-of-supply rules.
- Add payment instructions and review the PDF before sending or recording it.
Example tax calculation
Suppose the taxable value is ₹10,000 and the applicable GST rate is 18%. GST is ₹1,800 and the invoice total is ₹11,800. For a typical intrastate supply, that tax may appear as ₹900 CGST and ₹900 SGST. For a typical interstate supply, it may appear as ₹1,800 IGST.
| Line | Calculation | Amount |
|---|---|---|
| Taxable value | Before GST | ₹10,000 |
| GST at 18% | ₹10,000 × 18% | ₹1,800 |
| Invoice total | ₹10,000 + ₹1,800 | ₹11,800 |
Final review checklist
- The invoice number is unique and follows your numbering series.
- Names, addresses, GSTINs, dates, and place of supply are accurate.
- HSN/SAC details and GST rates match the goods or services supplied.
- Taxable value, tax breakup, rounding, and grand total recalculate correctly.
- Payment terms and bank details belong to the intended business.
- The downloaded PDF is readable and no line item is clipped.
Official reference
The current list of tax-invoice particulars is published in the CBIC invoice rules. The rules, notifications, and requirements can change, so verify the latest official guidance or consult a qualified professional.