GST invoice preparation for Maharashtra
Check the Maharashtra registration, the supply and the document you need before adding GST. Use these local examples to review the tax heads, then compare the required particulars with what the INR editor can represent.
By Invoodle · Updated · Guidance reviewed October 2026
India mode selects INR and a supplier GST-number input. It does not select a state registration, determine place of supply, split CGST/SGST/IGST, generate an IRN or file GST returns. Review the required particulars and PDF limits before issue.
State code 27 identifies Maharashtra, not the tax treatment
The official e-way-bill state master lists Maharashtra as 27. The state prefix in a GSTIN is a useful identity check; it does not validate the full number, current registration status or entitlement to collect tax.
Use the GSTIN of the establishment making the supply and check the correct customer entity. For a Maharashtra taxpayer, MAHAGST provides a GSTIN/UIN lookup. Verify the registration details through the official service; do not change a genuine customer GSTIN merely to make its prefix match yours.
Check supplier location and the legal place of supply
For ordinary domestic taxable supplies, compare supplier location with the legally determined place of supply. Subject to the relevant provisions and exceptions, same-state treatment generally uses CGST plus Maharashtra SGST; different-state treatment generally uses IGST. Two postal addresses or GSTIN prefixes alone are not a complete test.
The cases below assume an ordinary taxable sale of goods by a registered Mumbai supplier, with no SEZ, import/export or other special treatment. For services, use the relevant service rules instead. A registered-customer general rule can be overridden for supplies such as property-related services.
| Fictional case | Place-of-supply starting point | Ordinary tax-head result to review |
|---|---|---|
| Mumbai supplier sends goods to a Pune buyer; movement ends at delivery in Pune | Maharashtra under the ordinary movement-of-goods rule | CGST plus Maharashtra SGST |
| Mumbai supplier sends goods to a Bengaluru buyer; movement ends at delivery in Bengaluru | Karnataka under the ordinary movement-of-goods rule | IGST |
| A third party orders from Mumbai and directs delivery to another person | Review the bill-to/ship-to rule and third party’s principal place of business | Do not decide from the delivery address alone |
Confirm the document and particulars before choosing a layout
Check registration, supply category and current notifications. A registered taxable supply normally requires the applicable tax invoice; composition and exempt-supply cases generally require a prescribed bill of supply. An unregistered person must not collect GST as though registered. One headline turnover threshold does not cover every case.
Review supplier and applicable recipient particulars, reference and dates, HSN/SAC, goods quantity/unit, values and adjustments, rates and tax-head amounts, place of supply and required special wording. The detailed GST guide links the broader invoice and IRP requirements. Do not infer that a general Tax line or a note supplies missing structured particulars.
Review an assumed 18% calculation without confusing the tax heads
For a fictional ₹5,000 taxable base, an assumed combined 18% tax is ₹900 and the gross total is ₹5,900. In an ordinary Maharashtra intra-state case correctly attracting that treatment, the illustrative components would be ₹450 CGST and ₹450 Maharashtra SGST. In a correctly classified inter-state case at the same assumed rate, IGST would be ₹900.
This is arithmetic, not a rate, supply or registration decision. Equal totals do not make tax heads interchangeable. The current editor exports one general Tax amount and does not export those separate components. For shared-engine payment and balance arithmetic, see the worked example on the GST preparation page.
| Illustration | Arithmetic | Amount (INR) |
|---|---|---|
| Taxable base assumption | Agreed base for this calculation only | ₹5000.00 |
| Combined assumed tax | ₹5,000 × 18% | ₹900.00 |
| Illustrative intra-state components | ₹450 CGST + ₹450 Maharashtra SGST | ₹900.00 |
| Illustrative inter-state component | ₹900 IGST | ₹900.00 |
| Gross total in either assumed case | ₹5,000 + ₹900 | ₹5900.00 |
Review what the editor and state selection actually do
The action opens invoice mode with India and INR. It does not select a Maharashtra registration, determine place of supply or apply Maharashtra SGST automatically. India mode exposes a supplier GST-number input; there are no dedicated buyer GSTIN, HSN/SAC, place-of-supply or reverse-charge fields.
One document-level tax adjustment applies to subtotal before the separate order discount. The editor does not split tax heads, resolve mixed rates, validate registrations, create an IRN or file GST returns. Use a suitable reviewed workflow where required particulars or reporting are unsupported.
Guest records stay in this browser without automatic device sync. Keep the issued PDF, your register, corrections and payment evidence, and export backups. The suggested number counter uses the calendar year, not a business-wide financial-year series. Sharing and account features have separate data handling; payments and reminders require manual action.