In short
A GST invoice (tax invoice) must show the supplier's name, address and GSTIN; a consecutive invoice number of up to 16 characters, unique for the financial year; the date; the recipient's name, address and GSTIN if registered; HSN code for goods or SAC for services; description, quantity and value; the taxable value after discount; the GST rate and amount split as CGST and SGST/UTGST for a sale within the state or IGST for a sale to another state; the place of supply with the state name; whether tax is payable on reverse charge; and a signature.
Fields to include
- Supplier name, address and GSTIN
- Invoice number: up to 16 characters, consecutive, unique for the financial year (letters, digits, - and / only)
- Invoice date
- Recipient name, address and GSTIN (if registered)
- For an unregistered buyer and a value of ₹50,000 or more: their name, address, and delivery address with state
- HSN code (goods) or SAC (services): 4 digits up to ₹5 crore turnover, 6 digits above
- Description, quantity and unit, rate and value
- Taxable value after discount
- GST rate and amount: CGST + SGST/UTGST, or IGST
- Place of supply with the state name (for sales to another state)
- Whether tax is payable on reverse charge
- Signature or digital signature of the supplier
When to use it
- Every taxable sale by a GST-registered business
- B2B sales where your customer claims input tax credit
- Sales to another state (IGST) and within your state (CGST + SGST)
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
What is the difference between a tax invoice and a bill of supply?
A tax invoice charges GST and lets a registered buyer claim input tax credit. A bill of supply is issued when no GST is charged: by composition dealers or for exempt goods and services.
How many digits of HSN code must I show?
If your turnover last year was up to ₹5 crore, 4 digits on B2B invoices. Above ₹5 crore, 6 digits on all invoices. Check your case with your CA.
When is CGST + SGST charged and when IGST?
CGST and SGST (or UTGST) when the place of supply is in your own state, split equally. IGST when the place of supply is in another state.
Do I need e-invoicing (IRN)?
E-invoicing applies to businesses above the turnover limit set by GST notifications (₹5 crore as of 2026). Receipt Book does not generate an IRN yet; the format here is for regular tax invoices.
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.
More formats
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- Credit note format For returns, discounts after sale or overcharging, linked to the original invoice. Free, no signup
- Purchase order format Order goods from a vendor with quantities, rates, delivery date and terms. Free, no signup
- Freelancer invoice format Invoice for freelancers and consultants: services, hours or milestones, UPI or bank details. Free, no signup
- Rent receipt format House or shop rent receipt with tenant, landlord, month, PAN and signature. Free, no signup
- Cash receipt format Cash or money receipt with amount in words, purpose and revenue stamp note. Free, no signup
- Bill of supply format Bill without GST for composition dealers and exempt supplies, with the Rule 5 line. Free, no signup
- Delivery challan format Challan for moving goods without a sale: job work, approval, branch transfer (Rule 55). Free, no signup