How to Make a GST Invoice in India
7 min readBy InvoodleUpdated
Before you make a GST invoice, gather the buyer’s billing details, check the tax treatment and decide whether the transaction needs reporting to an Invoice Registration Portal. A polished PDF helps the customer read the bill; it does not settle those decisions for you.
Use the checklist below to review a domestic invoice, then compare the finished document with your transaction records. The worked example explains the arithmetic without suggesting that every sale attracts the same rate.
This guide covers ordinary supplier-issued invoices. Exports, SEZ supplies, reverse charge and special industry rules need a separate check. Official references are linked beside the relevant sections; this is not a tax-compliance certification.
1. Choose the right document before adding GST
A registered supplier normally issues a tax invoice for a taxable supply. Composition taxpayers and suppliers of exempt supplies generally issue a bill of supply instead. A quote or proforma is not a replacement for the required tax document. Do not charge GST merely because an editor offers a tax field.
If you are unsure whether you must register, or whether the supply is exempt, resolve that question before sending the bill. Registration and tax treatment depend on more than the invoice total.
2. Check the GST invoice format and fields
Rule 46 is the starting point. This compact checklist groups the ordinary invoice particulars; special cases can require additional wording or data.
| Check | Details to review |
|---|---|
| Supplier | Name, address and GSTIN. |
| Document | Issue date; consecutive number, unique in the financial year, up to 16 characters using letters, digits, hyphen or slash. |
| Recipient | Registered buyer’s name, address and GSTIN/UIN; unregistered buyer details as required by value and supply type. |
| Supply | Description, HSN/SAC; quantity and unit for goods. |
| Values | Total supply value and taxable value, accounting for applicable discounts or abatements. |
| Taxes | Applicable rates and amounts for CGST, SGST/UTGST, IGST and cess. |
| Location | Place of supply with state for inter-state supplies; delivery address if different. |
| Other particulars | Reverse-charge indication; supplier/authorised signature, subject to applicable electronic-invoice exceptions. |
Source references
3. Work out CGST/SGST versus IGST
Compare the supplier’s location with the legally determined place of supply. Ordinary intra-state supplies generally use CGST plus SGST, or the relevant UTGST treatment; inter-state supplies generally use IGST. A customer’s postal address alone is not a reliable rule for every transaction.
For moving goods, delivery destination is often relevant. Services have general rules and exceptions, including property-related work and catering. Check the applicable place-of-supply provision before choosing a tax split. Exports and SEZ transactions need their own eligibility and documentation review.
Source references
4. Confirm the HSN or SAC requirement
Identify the correct classification first; adding digits to an approximate code does not make it correct. Notification 78/2020 sets the following invoice digit requirements using aggregate turnover in the preceding financial year.
| Previous financial year turnover | Invoice requirement |
|---|---|
| Up to ₹5 crore: registered buyers | 4 digits. |
| Up to ₹5 crore: unregistered buyers | The notification permits omission of the specified HSN digits. Check any other applicable reporting requirements. |
| More than ₹5 crore | 6 digits. |
5. Review a simple GST calculation example
Suppose a fictional domestic supply has a taxable value of ₹10,000. For this arithmetic example only, assume an 18% rate and ordinary intra-state treatment, with no discount, shipping, cess or advance. These assumptions are not a rate recommendation for a particular product or service.
| Component | Calculation | Amount |
|---|---|---|
| Taxable value | 2 units × ₹5,000 | ₹10,000 |
| CGST | ₹10,000 × 9% | ₹900 |
| SGST | ₹10,000 × 9% | ₹900 |
| Invoice total | ₹10,000 + ₹900 + ₹900 | ₹11,800 |
Under an otherwise equivalent ordinary inter-state assumption, IGST at 18% would be ₹1,800 and the total would also be ₹11,800. The equal total does not make the two tax treatments interchangeable.
6. Separate the issue deadline from the payment due date
For ordinary goods involving movement, section 31 generally requires invoicing by removal; without movement, by delivery or making the goods available. Rule 47 generally gives service suppliers 30 days from supply, with a 45-day provision for specified insurers and financial institutions. Continuous supplies and other special cases have separate rules.
The customer’s payment due date is a different date. Agree the payment terms separately; a Net 30 payment term does not give permission to delay issuing a required invoice.
7. Check whether e-invoicing applies
An emailed PDF is not, by itself, an IRP-registered e-invoice. The notified threshold is turnover exceeding ₹5 crore in any relevant preceding financial year from 2017–18, subject to the covered supplier classes, transactions and exemptions. Check applicability rather than relying only on this year’s sales.
A separate reporting restriction applies from 1 April 2025: taxpayers with aggregate annual turnover of ₹10 crore or more must report covered invoices, credit notes and debit notes within 30 days of the document date. This reporting window is distinct from the issue deadline above.
Where required, complete the IRP process and use its IRN and signed QR information. Invoodle does not register documents with the IRP. Its payment or sharing QR code is not an IRP-signed QR code.
8. Know what the current Invoodle editor supports
Select India as the business country and review INR as the document currency. Add your business name, address and GST number, customer details, document number, date and line items. Preview the PDF before using it.
The current editor has one document-level tax setting. It does not automatically decide the place of supply, split CGST/SGST, validate GSTIN or HSN/SAC, generate an IRN, or file GST returns. It has no dedicated buyer GSTIN, HSN/SAC, place-of-supply or reverse-charge fields. Free-text notes are not a substitute for a required structured tax breakdown.
Percentage tax is calculated on the item subtotal; the editor applies its order discount separately. If your transaction requires a different taxable base, mixed tax rates, separate tax components or unsupported fields, use a suitable GST invoicing system. Do not assume the example above is the editor’s export layout.
Guest drafts and saved documents are stored in this browser. Sharing creates a separate copy; signing in does not automatically sync them. Keep an exported backup. The suggested number counter is browser-local and calendar-year based; check the number against your own financial-year records and other devices.
9. Do a final check before sending
- Match the billing entity, GST details and delivery information to the order.
- Recheck the invoice number against your issued-document register, including cancelled numbers.
- Confirm classification, rate, taxable base and tax components with the transaction records.
- Check any required IRP reporting and additional documents before treating the invoice as complete.
- Keep the issued version and supporting records. If an issued invoice is wrong, use the correction process that applies to the transaction instead of silently replacing the customer’s copy.
Frequently asked questions
Can I charge GST without being registered?
An unregistered person must not collect GST as though registered. Check your registration position before adding tax; a tax field in an app does not establish eligibility.
Is a PDF invoice the same as a GST e-invoice?
No. A PDF is a file format. Where e-invoicing applies, the document also needs the prescribed IRP registration process. Invoodle does not generate an IRN or IRP-signed QR code.
Does Invoodle calculate CGST and SGST separately?
No. The current editor has a single document-level tax setting. It does not choose the correct tax treatment or export separate CGST/SGST components.
Does this checklist guarantee the buyer’s input tax credit?
No. A checklist cannot establish credit eligibility. The buyer must satisfy the applicable GST conditions, not just receive a readable invoice.
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