IndiaFilings

Published on: Jul 11, 2026

Gst Invoice - Comprehensive Guide with Invoice Formats & Examples

Gst Invoice or tax invoice acts as a commercial document issued by a seller to a buyer. Entities registered under GST must issue

GST

invoice for every taxable supply of goods and services supplied. Invoices also serve as legal documents, demanding payment for goods or services. After making a payment by the entity to the invoice, the invoice shall serve as a legal document showing title to the property purchased. In this article, we look at invoicing under GST in detail along with Gst Invoice formats and examples.

Details to Be Mentioned on Gst Invoice

Detailed rules and guidelines for issue of invoice and GST invoice format have been provided for in the GST Tax Invoice, Credit and Debit Notes rules. As per the GST invoice rules, all Gst Invoices issued in India must have the following details mandatorily:

Name, address and GSTIN of the supplier of goods or services.
Invoice number unique for each financial year which is a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash.
Invoice date
Name, address and GSTIN of the recipient of goods or services. In case the recipient is not registered under GST, then name and address of the recipient and the address of delivery must be mentioned on the invoice if the value of the taxable supply is more than Rs.50,000.
If the invoice value is less than Rs.50,000 then name and address of the recipient and the address of delivery can be mentioned, if required or requested by the recipient of goods and service.
HSN Code or SAC Code for the Goods or Service. The requirement for mentioning HSN code or SAC code on tax invoice has been relaxed for taxpayers whose turnover is below Rs. 1.5 crores.
Description of the goods or services.
Quantity and unit of measurement.
Total value of the supply of goods or services.
Taxable value of the supply of goods or services taking into account discount or abatement, if any.
1 applicable along with the amount of CGST, SGST, IGST and GST Compensation Cess payable by the recipient.
Place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce.
Address for delivery of goods and services, if it is different from the place of supply.
Whether tax is payable on reverse charge basis.
Signature or digital signature of the supplier or authorised representative.

Sample GST Tax Invoice Format

The following is a sample GST tax invoice prepared using LEDGERS GST software:

Sample Gst Invoice Format

Issuing the Invoice

Time of supply for goods or service is when GST becomes payable. Issuance of a tax invoice is an important element in determining the time of supply. In most scenarios, the time of supply of goods or service is the date of issuance of an invoice or receipt of payment, whichever is earlier. The supplier should produce the invoice within a period of 30 days from the date of providing the goods or services. Hence, the concerned individual shall provide the Gst Invoice after reasonable assurance of payment for goods or services or after supplying the to the recipient.

It's very important to note that the supplier becomes liable for remittance of GST to the government on the issuance of tax invoice, even if payment has not been received from the customer. Hence, if payment is not reasonably assured and goods or services have not been delivered, an estimate can be issued by the supplier.

Read about the

GST Software

– Getting Started with

LEDGERS

Procedure for Issuing Gst Invoice

The concerned individual shall prepare all the Gst Invoices in triplicate in case of a supply of goods. However, the individual shall mark the original copy as

Original For Recipient

and the duplicate copy should indicate

Duplicate For Transporter

and the triplicate copy should indicate

Triplicate For Supplier

. The concerned individual shall prepare the duplicate, in the case of the supply of services, in the following manner, namely, the original copy marked as

Original For Recipient

. In case of supply of services, the entity shall prepare the invoice as duplicate. The original copy should specify

Original For Recipient

and the duplicate copy should specify

Duplicate For Supplier

Filing Gst Invoice on GST Portal

The serial number of all invoices issued during a tax period should be filed every month in

FORM GSTR-1

. Also, GSTIN of all recipients registered under GST must be mentioned on GSTR-1 filing for B2B transactions. In case of recipients not registered under GST or B2C transactions, name, address and place of supply should be mentioned for high value transactions. GSTR-1 filing made by the supplier will automatically be auto-populated in the GSTR-2 filing to be submitted by the recipient of goods or service. Hence, GST invoicing plays an important role in

input tax credit

claims.

Creating a Gst Invoice using LEDGERS GST Software

The video below shows Gst Invoice creation using

LEDGERS GST software

: https://www.youtube.com/watch?v=O6mHxZ0Ei1Q

Back to Learn

Frequently Asked Questions

Common questions about GST Invoice Formats & Rules for Financial Technology.

A GST invoice, also known as a tax invoice, is a commercial document issued by a seller to a buyer for taxable supplies of goods or services. It is crucial because entities registered under GST must issue a GST invoice for every taxable supply, and it serves as legal proof of the transaction, facilitating payment and establishing ownership. Additionally, GST invoices play a vital role in input tax credit claims and determining the time of supply.

According to the GST Tax Invoice, Credit and Debit Notes rules, all GST invoices in India must mandatorily include the supplier's name, address, and GSTIN; a unique invoice number; the invoice date; the recipient's name, address, and GSTIN (if registered); HSN/SAC codes; the description, quantity, and unit of measurement of goods or services; the total value and taxable value; applicable GST rates and amounts; place of supply; and the supplier's signature or digital signature.

The supplier should issue the GST invoice within 30 days from the date of providing the goods or services. However, the time of supply, which determines when GST becomes payable, is the date of invoice issuance or receipt of payment, whichever is earlier. It's important to note that the supplier becomes liable for GST remittance upon invoice issuance, even if payment has not been received from the customer.

The serial numbers of all invoices issued during a tax period should be filed every month in FORM GSTR-1. Additionally, the GSTIN of all recipients registered under GST must be mentioned on GSTR-1 for B2B transactions, and for high-value B2C transactions, the recipient's name, address, and place of supply should be mentioned. The GSTR-1 filing by the supplier will automatically populate in the recipient's GSTR-2 filing for input tax credit claims.

Yes, mentioning the HSN (Harmonized System of Nomenclature) code for goods or the SAC (Services Accounting Code) for services is mandatory on GST invoices. However, this requirement has been relaxed for taxpayers whose turnover is below Rs. 1.5 crores.

The place of supply must be mentioned on a GST invoice, along with the name of the state, in case of inter-state supply of goods or services. This information is crucial for determining the applicable GST rates and the type of GST (CGST, SGST, or IGST) to be charged.

No, a GST invoice should be issued after reasonable assurance of payment for the goods or services or after actually supplying them to the recipient. If payment is not reasonably assured and goods or services have not been delivered, the supplier can issue an estimate instead of a GST invoice.

GST invoices play a crucial role in input tax credit claims. The GSTR-1 filing made by the supplier, which includes the invoice details, will automatically populate in the recipient's GSTR-2 filing. This facilitates the recipient's input tax credit claims based on the invoices received.

No, a GST invoice cannot be issued without a valid GSTIN (Goods and Services Tax Identification Number). The supplier's GSTIN is a mandatory detail that must be mentioned on every GST invoice issued in India. A GSTIN is required for entities registered under GST to identify them for tax purposes.