The format, top to bottom
- Header: your logo, business name, address, GSTIN and state, and the title “Tax Invoice” (or “Bill of Supply”).
- Invoice details: invoice number (up to 16 characters, one series per financial year), date, due date, place of supply with state code, and reverse charge Yes/No.
- Billed to: buyer’s name, address, GSTIN (or “Unregistered”) and state; a delivery address if goods go elsewhere.
- Items table: serial number, description, HSN/SAC, quantity, unit, rate, discount, GST rate and taxable value.
- Totals: subtotal, discount, CGST and SGST/UTGST or IGST, round-off and the invoice total.
- Tax summary: taxable value and tax for each GST rate, then the amount in words.
- Footer: bank and UPI details, terms and declaration, and “For [your business], Authorised signatory”.
Intra-state and inter-state examples
Say a Mumbai business bills ₹10,000 of services at 18%.
| Buyer in | Supply | CGST | SGST | IGST | Total |
|---|---|---|---|---|---|
| Maharashtra (27) | Intra-state | ₹900.00 | ₹900.00 | — | ₹11,800.00 |
| Karnataka (29) | Inter-state | — | — | ₹1,800.00 | ₹11,800.00 |
The total is the same; only the split changes. In a union territory without a legislature (Chandigarh, Ladakh, Lakshadweep, Andaman and Nicobar, Dadra and Nagar Haveli and Daman and Diu), the second half is UTGST instead of SGST.
Common mistakes
- Charging CGST + SGST on a sale to another state. The place of supply decides, not where you are.
- Invoice numbers longer than 16 characters, or with characters other than letters, digits, “-” and “/”.
- Missing HSN/SAC codes, or too few digits for your turnover.
- Forgetting the reverse charge line, which must be shown even when it is “No”.
- Leaving the invoice unsigned.
The tool flags each of these before you download. For the rules behind them, see the GST invoice generator page.
Questions people ask
What is the correct GST bill format?
There is no single official design. What matters is that the tax invoice carries the particulars in Rule 46 of the CGST Rules: supplier and buyer details with GSTINs, a serial number of up to 16 characters, date, HSN/SAC, quantity, taxable value, GST rate and amount split into CGST and SGST/UTGST or IGST, place of supply, reverse charge and a signature. The format on this page includes all of them.
What is the difference between a tax invoice and a bill of supply?
A registered business charging GST issues a tax invoice. A bill of supply is issued when no tax is charged on the supply: by composition dealers, and for exempt supplies (Rule 49). Tick “Bill of supply” in the tool and the GST columns disappear.
Can I download the GST bill format in PDF?
Yes. Fill in your details above and download an A4 PDF. You can also download it with blank prices to use as a printed bill book page, but numbering must still be consecutive.
Is amount in words mandatory on a GST invoice?
Rule 46 does not list it, but almost every Indian invoice shows it and many buyers expect it. The tool writes it in Indian numbering, for example “Rupees Twelve Lakh Fifty Thousand Only”.
How many copies of a GST invoice are needed?
Rule 48 asks for the original for the recipient and a duplicate for the transporter for goods (plus a triplicate for the supplier), and an original and duplicate for services. Print the PDF as many times as you need and mark each copy.
Do I need to show the state code?
Yes, for place of supply and for unregistered buyers. The tool prints states as “Karnataka (29)”, with the code GST uses, and fills your state from your GSTIN.