GST Invoice Format: Free Excel, Word & PDF

Copies and special cases

• Goods: prepare the invoice in triplicate, marked ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER and TRIPLICATE FOR SUPPLIER. Services: in duplicate (Rule 48).
• Small B2C sales: for supplies under ₹200 to unregistered buyers who don't ask for an invoice, a consolidated invoice can be issued at the end of each day (proviso to Rule 46).
• E-invoicing: businesses notified for e-invoicing must report B2B invoices to the Invoice Registration Portal; the invoice then carries a QR code with the IRN.
• Composition dealers and exempt supplies: use a bill of supply instead of a tax invoice.
• Free samples: a true free sample (no consideration) usually needs a delivery challan, not this tax invoice — see invoice for free samples under GST (Circular 92/11/2019-GST).

GST bill format for a retail shop

A registered shop selling to walk-in customers uses the same Rule 46 tax invoice, with a few rules that make counter billing simpler:

• Customer details: for an unregistered customer, name, address and state are needed only when the bill is ₹50,000 or more (Rule 46(e)). Below that, “Cash customer” is enough.
• Small sales: for items under ₹200 to customers who don't ask for a bill, one consolidated invoice at the end of the day is allowed (proviso to Rule 46).
• HSN on B2C bills: if your previous-year turnover was up to ₹5 crore, HSN codes are optional on bills to unregistered customers (Notification 78/2020-CT). Above ₹5 crore, show 6 digits.
• MRP or price including GST: the bill must still show the taxable value and the GST separately. Taxable value = price × 100 ÷ (100 + GST rate); for ₹118 at 18%, that's ₹100 + ₹18 GST. Our GST calculator does this split for you.
• Within the state: counter sales are intra-state, so show CGST + SGST. Use IGST only when you deliver to another state.
• Composition shop: don't charge GST at all; issue a bill of supply with the composition legend.

Billing many customers a day? A retail bill format on paper slows the counter; retail billing software prints the same fields from your item list in seconds.

Which GST invoice format do you need?

Rule 46 lists the same fields for every tax invoice; what changes is the tax columns and a few extra lines. Pick the row that matches the sale:

GST invoice format for a service provider

• SAC instead of HSN: services use SAC codes (they start with 99, e.g. 998313 for IT consulting and support). The same 4- or 6-digit rule applies by turnover (Notification 78/2020-CT). Find yours with the HSN/SAC code finder.
• Quantity and unit are optional: Rule 46 asks for quantity “in case of goods”. For services, describe the work and the period (for example “Annual maintenance, Oct 2026”) and leave Qty/Unit blank or put 1.
• Two copies, not three: original for the recipient and duplicate for the supplier (Rule 48(2)).
• When to issue: within 30 days of supplying the service (45 days for banks, insurers and NBFCs), under Rule 47.
• Place of supply for most B2B services is the buyer's location (Section 12(2) of the IGST Act), so a client in another state usually means IGST.

Is a “GST bill” the same as a tax invoice?

Yes. “GST bill”, “GST bill format” and “GST invoice” are everyday names for the tax invoice in Section 31 of the CGST Act. The law uses “tax invoice”, and it is the only one of these documents that lets a registered buyer claim input tax credit. A bill of supply (no GST charged), a proforma invoice (before supply) and a cash memo (unregistered seller) are different documents.

Common mistakes on GST invoices

• CGST + SGST on an inter-state sale (or IGST on a local one). The place of supply decides. Tax paid under the wrong head has to be paid again under the right one, with a refund claim for the wrong one (Section 77 of the CGST Act).
• Breaks or repeats in the invoice series, or numbers longer than 16 characters. Use one series per financial year, such as VB/26-27/001.
• Too few HSN digits for your turnover, or HSN missing on B2B invoices.
• Only a GST-inclusive price. The taxable value and the tax must be shown separately.
• Missing place of supply or reverse charge line, which buyers and officers check first.
• Buyer's GSTIN typed wrong. The buyer loses input tax credit until you amend the invoice in GSTR-1 or GSTR-1A.

GST invoice format in Word, Excel and PDF

Use the version that suits how you bill: print or save as PDF from the format above, download Excel if you want the taxable value, CGST/SGST or IGST and totals calculated for you, or download Word (.docx) if you prefer to type into a document. The Word file has two pages: a tax invoice for a sale within your state (CGST + SGST) and an inter-state version (IGST), each with a rate-wise tax summary, bank details and a declaration. Delete the page you don't need. Word doesn't calculate, so check the totals with our GST calculator, or fill the online GST invoice generator instead.

A handwritten or Word invoice is valid if it has every Rule 46 field, but if you are notified for e-invoicing, your B2B invoices must be reported to the IRP and carry the IRN and QR code (see the e-invoice turnover limit).