What goes on a GST invoice

The parts of a tax invoice

• Your details — the name, address and GSTIN of the supplier. That is you.
• A serial number, unique within the financial year, and unbroken. Gaps in a series are the first thing anybody checking will ask about.
• The date it was issued.
• The customer's details — name, address, and their GSTIN if they have one. A customer without one is an unregistered buyer, and the bill is B2C.
• Place of supply, which decides the tax split. See CGST, SGST and IGST.
• Description of the goods or services, with HSN or SAC per line — see what an HSN code is.
• Quantity, unit, rate and the taxable value of each line.
• The tax: rate and amount, split into CGST and SGST or shown as IGST.
• The total, and the amount in words.
• A signature — of the supplier or an authorised person.
• Whether tax is payable on reverse charge.

Taxable value is not the same as the price you charge

Tax is charged on the taxable value: the price of the goods after any discount, before tax. If you price inclusive of GST — an MRP-style shop usually does — the taxable value has to be worked back out:

taxable value = amount × 100 ÷ (100 + rate)

So an inclusive ₹118 at 18% is ₹100 of goods and ₹18 of tax, not ₹118 plus ₹21.24. Our free GST calculator does it both ways.

Rounding, and why the round-off line exists

Round each tax component to paise on its own line, then add the lines up. Round only at the end and a multi-line bill can differ by a paisa or two from the same bill totalled the other way — the sort of difference that costs an afternoon at reconciliation. The round-off line on a bill is the gap between that total and the nearest rupee, and it is supposed to be there.

Make one now

Our free GST invoice generator produces a bill carrying everything above, and you can print it or save it as a PDF. It is free and there is nothing to sign up for.

This page explains how GST works so a shopkeeper can follow it. It is not tax advice, and GST rules change — check the current position on the GST portal or with your accountant before you rely on it for a filing.

Questions

What is the difference between a tax invoice and a bill of supply?

A tax invoice charges GST and shows it. A bill of supply is used where no GST is being charged on the supply — for example by a composition dealer — and it does not show a tax amount.

Do I need the amount in words on a GST invoice?

It is expected on a tax invoice and every accounting package prints it, in Indian numbering — lakh and crore rather than millions.

Can I skip HSN codes on small bills?

How many HSN digits you must show depends on your turnover, and that rule changes — check the current requirement on the GST portal. Recording HSN on the item master costs nothing and means you never have to revisit it.