In short
A commercial rent invoice shows the landlord's name and GSTIN, the tenant's name and GSTIN, the property address, the month billed, the rent and any maintenance or other charges, the SAC code for renting of non-residential property (under heading 9972), GST at 18% and the total. A GST-registered landlord charges GST; when an unregistered landlord rents commercial property to a registered tenant, the tenant pays GST under reverse charge.
Fields to include
- Landlord's name, address, PAN and GSTIN
- Tenant's business name, address and GSTIN
- Property address and agreement date
- Month or period billed
- Rent, maintenance and other charges as separate lines
- SAC (under 9972) and GST at 18%
- TDS the tenant will deduct, if applicable
- Due date and bank details
When to use it
- Shops, offices and showrooms
- Warehouses and godowns
- Landlords billing several tenants each month
How to make one online
Open the free invoice maker
Tap "Make this invoice free". It opens in your browser; no signup.
Fill in the fields
Type your details, your customer's and the items. Totals and the CGST, SGST or IGST split are worked out for you.
Download or send
Download the PDF to print or share. Sign up free to save it and send it on WhatsApp or email.
Frequently asked questions
Is GST charged on commercial rent?
Yes, at 18%, by a landlord registered under GST. If the landlord is unregistered and the tenant is registered, the tenant pays the GST under reverse charge (composition taxpayers excluded).
Will the tenant deduct TDS on rent?
Business tenants usually deduct TDS on rent above the yearly threshold, at the rate for land and buildings. TDS is worked out on the rent before GST.
Is residential rent taxable under GST?
Renting a home to someone to live in is exempt. Renting a residential dwelling to a registered business is under reverse charge. Use the rent receipt generator for home rent.
More questions? See the Receipt Book FAQ.
Sources
This page explains the rules in general terms as of November 2026. It is not tax or legal advice; check your case with your CA.
Formats for other industries
- Consultant invoice format For consultants and advisers: retainer or hourly fees, SAC 9983, 18% GST, TDS note. Free, no signup
- IT services invoice format For software, web and IT services: milestones, hours, SAC 9983, 18% GST, export without IGST. Free, no signup
- Contractor invoice format For civil, electrical and works contractors: running bills, retention, works contract GST. Free, no signup
- Interior design invoice format For interior designers: design fees, stages, materials and execution billed separately. Free, no signup
- Photographer invoice format For photographers and videographers: shoot fees, edits, albums and travel on one bill. Free, no signup
- Tuition fee receipt format Fee receipt for tuition and coaching: student, course, month and payment mode. Free, no signup
- Repair service invoice format For repair and maintenance: labour and spare parts as separate lines with their GST. Free, no signup
- Transport invoice format For transporters and GTAs: consignment note, route, freight and the GST option. Free, no signup
- Medical store bill format Pharmacy bill: batch, expiry, HSN 3004, MRP and 5% GST on most medicines. Free, no signup