This sample is for a supplier and buyer in the same state, so tax is split into CGST and SGST. Replace everything in [BRACKETS]. Note that the ₹1,000 discount is deducted before tax is worked out.

Rule 46 of the CGST Rules lists the particulars a tax invoice must carry. Tick these off before you send one:

• Your name, address and GSTIN
• A consecutive serial number, unique for the financial year
• Date of issue
• Buyer's name, address and GSTIN/UIN if registered
• For an unregistered buyer with a value of ₹50,000 or more: name, address and delivery address with state name and code
• HSN code for goods or SAC for services
• Description, quantity and unit
• Total value, and taxable value after discounts
• Tax rate and amount shown separately for CGST, SGST/UTGST, IGST and cess
• Place of supply with state name, for inter-state supplies
• Delivery address if different from the place of supply
• Whether tax is payable on reverse charge
• Signature or digital signature of you or your authorised representative

If you and the place of supply are in the same state, split the rate equally: 18% becomes 9% CGST + 9% SGST, 5% becomes 2.5% + 2.5%. In a Union Territory without a legislature, use UTGST instead of SGST. If the place of supply is in another state, or the supply is to an SEZ, charge the full rate as IGST.

For the same sample sold to a buyer in another state, the two tax lines become one: IGST @ 18%: ₹4,410.00. The invoice total stays ₹28,910.00, and the place of supply line must name the buyer's state.

Use current rates. Since 22 September 2025, GST has two main rates, 5% and 18%, plus a 40% de-merit rate for a short list of goods and services such as tobacco products, larger cars and online money gaming. The 12% and 28% slabs no longer exist, so an invoice template that still offers them needs updating.

As commonly reported since April 2021, businesses with annual turnover up to ₹5 crore show a 4-digit HSN code on B2B invoices, and those above ₹5 crore show 6 digits on all invoices. Check the current notification or ask your accountant before you set up your billing software.

E-invoicing is mandatory once your aggregate annual turnover has exceeded ₹5 crore in any financial year from 2017-18. If you are above that line, invoices must be reported to the Invoice Registration Portal, and a PDF typed up from a template like this one is not enough on its own.

• Wrong tax type. Charging IGST to a buyer in your own state, or CGST + SGST across states. The buyer may struggle to claim input tax credit.
• Missing place of supply on inter-state invoices.
• Old rates. 12% or 28% left in a template made before GST 2.0.
• Discount after tax. Tax should be on the value after the discount shown on the invoice.
• Broken numbering. Reusing a number, skipping the financial-year reset, or a serial number longer than 16 characters.
• No reverse-charge line, even when the answer is "No".