GST bill format

A registered supplier uses a GST tax invoice to document an applicable taxable supply and the tax charged under the current rules.

It is not a bill of supply, delivery challan or proof of payment, and a generic format cannot establish the correct classification, rate or place of supply.

• Issued by: The registered supplier making the taxable supply
• Given to: The customer or recipient identified by the transaction
• Keep the source and approval with the final document.
• Confirm jurisdiction-specific requirements before issue.

Put this into practice with what is GST.

A GST bill and a tax invoice are the same document in everyday use: the invoice a registered supplier issues for a taxable supply. Rule 46 of the CGST Rules lists what it must show, and the format above follows that list. A bill of supply, used for exempt supplies or by composition taxpayers, is a different document with fewer particulars.

The serial number must be consecutive, unique for the financial year and no longer than 16 characters. Inter-state supplies show the place of supply with the state name, and the invoice says whether tax is payable on reverse charge.

• Supplier name, address and GSTIN; recipient name, address and GSTIN where registered.
• Consecutive serial number of up to 16 characters and the date of issue.
• HSN or SAC code, description, quantity, taxable value, tax rate and the CGST, SGST, UTGST or IGST amount.
• Place of supply for inter-state supplies, reverse-charge indication and signature or digital signature.

For a business bill that does not carry GST particulars, use the bill format in Excel or Word.

The downloadable HTML provides a printable starting structure. Complete every field that explains the parties, document identity, commercial basis and resulting amount or movement. Remove irrelevant prompts only after confirming that they are not required for the transaction.

A field list cannot determine classification, tax, authority or legal effect. Those decisions come from the underlying agreement, actual event and current applicable rules.

• Supplier name, address and GSTIN
• Unique invoice number and issue date
• Recipient name, address and GSTIN or required unregistered detail
• HSN or service classification and description
• Quantity and unit where applicable
• Taxable value, rate and CGST/SGST/UTGST/IGST amount
• Place of supply and delivery detail where required
• Reverse-charge indication and signature or digital signature where applicable

Put this into practice with GST calculator.

Begin with the source record rather than typing from memory. Confirm the issuer, recipient, reference, date and currency or movement context, then complete the line detail and arithmetic. A second person should review material or regulated documents before release.

Keep the final issued version immutable in ordinary operations. If a fact changes, use the appropriate revision, cancellation, credit or replacement process instead of silently overwriting history.

• Confirm issuing registration and recipient facts.
• Classify the supply and determine place of supply.
• Calculate values and verified tax components.
• Review Rule 46 and any transaction-specific rule.
• Issue once, retain the final number and status.

Put this into practice with what is an HSN code.

The example below demonstrates how the fields relate. It is not a claim that the same tax, rate, wording or commercial treatment applies to another transaction.

Retain the calculation and evidence behind every total. A reader should be able to connect the final document to the authorised order, delivered item, accepted work or verified payment without reconstructing it from private messages.

• Taxable value: ₹100,000
• Illustrative intra-state rate: 18%
• CGST: ₹9,000
• SGST: ₹9,000
• Illustrative invoice total: ₹118,000

Put this into practice with GST invoicing.

Check identity, direction, date, reference, quantity, rate, amount, currency, tax treatment where applicable, delivery or payment evidence and authorised sign-off. Confirm that the document name matches the event it records.

A complete-looking template can still be wrong when it uses the incorrect issuer, duplicates an existing number, confuses a preliminary document with a final one or records intent as though the underlying event occurred.

• Wrong issuing GSTIN
• Duplicate or uncontrolled invoice number
• Missing classification or place of supply
• Rate assumed from description alone
• E-invoicing applicability left unverified

Put this into practice with what is e-invoicing.