GST Invoice Format India 2025 — Free Download

Every GST-registered business in India must issue a proper GST invoice for every sale. Getting the format wrong means your client can't claim ITC (Input Tax Credit) — and that causes disputes. This guide covers the exact mandatory fields, format, and a free downloadable template.

What is a GST Invoice?

A GST invoice is a legal document issued by a GST-registered supplier to the buyer. It shows:

The goods/services provided
The GST amount charged (CGST, SGST, or IGST)
All details needed for the buyer to claim Input Tax Credit (ITC)

Mandatory Fields in a GST Invoice (As Per Section 31)

These fields are legally required on every GST invoice:

| Field | Description | |---|---| | Invoice Number | Unique, consecutive number (e.g., INV-2025-001) | | Invoice Date | Date of supply | | Supplier Name | Your registered business name | | Supplier GSTIN | Your 15-digit GST number | | Supplier Address | Registered address | | Buyer Name | Customer's name | | Buyer GSTIN | Customer's GST number (if registered) | | Buyer Address | Delivery address | | HSN/SAC Code | Harmonized code for goods (HSN) or services (SAC) | | Description | Name/description of goods or services | | Quantity | For goods (not mandatory for services) | | Unit | Unit of measure (kg, pcs, hours, etc.) | | Rate | Price per unit | | Total Value | Total amount before tax | | Tax Rate | GST % (5%, 12%, 18%, or 28%) | | CGST Amount | Central GST (intra-state sales) | | SGST Amount | State GST (intra-state sales) | | IGST Amount | Integrated GST (inter-state sales) | | Grand Total | Total amount payable | | Place of Supply | State code where supply is made | | Signature | Authorized signatory's signature |

GST Invoice Format Example

====================================================
                    TAX INVOICE
====================================================
Invoice No: INV-2025-001          Date: 29-Jun-2025
----------------------------------------------------
FROM (Supplier):
Company Name: ABC Tech Solutions Pvt Ltd
GSTIN: 29ABCDE1234F1Z5
Address: #123, MG Road, Bangalore - 560001
Phone: +91 98765 43210

TO (Buyer):
Company Name: XYZ Enterprises
GSTIN: 27XYZDE5678G1Z3
Address: 45, Andheri East, Mumbai - 400069
----------------------------------------------------
Place of Supply: Karnataka (29)
----------------------------------------------------
# | Description   | HSN  | Qty | Rate    | Amount
1 | Web Development| 998314| 1  | 50,000  | 50,000
----------------------------------------------------
                         Subtotal:        50,000
                         IGST @18%:        9,000
                         GRAND TOTAL:     59,000
----------------------------------------------------
Amount in Words: Fifty-Nine Thousand Only
Payment Due: 29-Jul-2025
Bank: HDFC Bank | A/C: 1234567890 | IFSC: HDFC0001234
====================================================

CGST/SGST vs IGST — When to Use Which?

| Sale Type | Tax to Charge | |---|---| | Intra-state (same state, e.g., Bangalore → Mysore) | CGST + SGST (split 50-50) | | Inter-state (e.g., Bangalore → Mumbai) | IGST only | | Export | Zero-rated (0% GST, but invoice needed) |

Example: 18% GST on intra-state = 9% CGST + 9% SGST. On inter-state = 18% IGST.

HSN and SAC Codes for Common Business Types

Freelancers & IT Services

998314 — IT consulting and software development
998313 — Software support services
998311 — Data processing services
999299 — Other information technology services

Common Product HSN Codes

8471 — Computers and laptops
6109 — T-shirts and casual wear
0901 — Coffee
3304 — Beauty/skincare products

You can find your exact HSN/SAC code at GST HSN Search.

Who Needs to Issue GST Invoice?

Any business with GST registration (turnover > ₹40 lakhs for goods, ₹20 lakhs for services)
Voluntary GST registration holders
E-commerce sellers (even below threshold if selling through Amazon/Flipkart)

If you're below the threshold and unregistered, you issue a Bill of Supply (same format, no GST amount).

GST Invoice Rules You Must Know

Time limit: Issue invoice within 30 days of service completion (banks/insurance: 45 days)
Consecutive numbering: Invoice numbers must be sequential — no gaps
Serial number format: Can include financial year (e.g., 2025-26/001)
Duplicates: Mark as "DUPLICATE" if issuing a copy
E-invoicing: Mandatory for B2B turnover > ₹5 crore (must generate IRN)
3 copies: Original (buyer), Duplicate (transporter), Triplicate (supplier)
Digital invoices: Legally valid if both parties agree

Free GST Invoice Generator

Instead of formatting manually, use PaperFlow's free GST Invoice Generator to:

Fill in your details once
Generate professional PDF invoices instantly
Auto-calculate CGST/SGST/IGST
Download and send in seconds

No accounting software needed. Perfect for freelancers, consultants, and small businesses.

Frequently Asked Questions

Q: Can I create a GST invoice in Word or Excel? A: Yes, but it's error-prone. An online invoice generator ensures you don't miss mandatory fields.

Q: What if my client doesn't have a GSTIN? A: For B2C sales (unregistered buyers), you still need to charge GST — just leave the buyer GSTIN field blank.

Q: Is a digital/electronic GST invoice valid? A: Yes. A PDF invoice sent via email is valid as long as it contains all mandatory fields.

Q: What if I made a mistake on an invoice? A: Issue a Credit Note (to reduce amount) or Debit Note (to increase amount). Don't cancel and reissue with the same number.

Q: Do I need to file the invoice in GSTR-1? A: Yes. All B2B invoices must be reported in GSTR-1 by the 11th of the following month.

Generate your GST invoice in 60 seconds — free, no signup required.

GST Invoice Format India 2025 — Free Download (Word, PDF, Excel)