How to Make a GST Invoice: Fields, Tax Split and Example
A GST invoice is a tax invoice that a GST-registered business issues for a taxable sale. It must show your name, address and GSTIN, a unique invoice number and date, the buyer's details, an HSN or SAC code and description for each item, the taxable value, the rate and amount of tax, the place of supply and a signature. For a sale within your own state you charge CGST plus SGST; for a sale to another state you charge IGST. This guide explains each part with an example, and shows how to make one in a few minutes.
Who issues a GST invoice
A business registered under GST issues a tax invoice when it sells taxable goods or services. It is the document that lets a registered buyer claim input tax credit, so mistakes in the GSTIN, the tax split or the amounts can cause problems for your customer as well as for you.
Not every bill is a tax invoice. A business under the composition scheme, or one selling only exempt goods or services, generally issues a bill of supply instead and does not charge GST on it. If you are not registered under GST, you should not charge GST at all. If you are unsure which applies to you, ask a chartered accountant (CA) or tax practitioner.
What a GST invoice must show
The GST rules list the details a tax invoice must carry. The main ones are:
- Your business name, address and GSTIN.
- An invoice number, unique for the financial year and issued in a consecutive series, of up to 16 characters (letters, numbers, hyphens or slashes).
- The date of issue.
- The buyer's name and address, and their GSTIN if they are registered.
- The HSN code for goods or SAC code for services, and a description of each item.
- Quantity and unit for goods.
- The total value and the taxable value of each item after any discount.
- The GST rate and the amount of tax, shown separately as CGST and SGST, or as IGST.
- The place of supply, with the state name, for a sale to another state.
- The delivery address, if it is different from the place of supply.
- Whether tax is payable on reverse charge.
- The signature or digital signature of the supplier or an authorised person.
Some details depend on the situation, such as the buyer's address for larger sales to unregistered buyers, and how many digits of the HSN code you must show, which depends on your turnover. Your CA can confirm exactly what your invoices need.
CGST + SGST or IGST: how the tax is split
Which tax you charge depends on where you are and the place of supply. If both are in the same state, it is an intra-state sale and the GST rate is split into two equal halves: CGST for the centre and SGST for the state (UTGST in a union territory without a legislature). If the place of supply is in another state, it is an inter-state sale and the full rate is charged as IGST.
For goods, the place of supply is generally where the goods are delivered. For services the rules are more detailed and depend on the kind of service and the buyer, so check with your CA when you sell services across states.
Example: a shop in Pune sells goods with a taxable value of ₹10,000 at 18% GST.
| Sale | Tax charged | Tax amount | Invoice total |
|---|---|---|---|
| To a buyer in Mumbai (same state) | CGST 9% + SGST 9% | ₹900 + ₹900 = ₹1,800 | ₹11,800 |
| To a buyer in Ahmedabad (another state) | IGST 18% | ₹1,800 | ₹11,800 |
The buyer pays the same total either way; only the split on the invoice changes. GST rates were revised from 22 September 2025, and most items are now at 5% or 18%, with 40% for certain luxury and sin goods and other rates for a few items. The right rate depends on the HSN or SAC code, so confirm it for each item. If you have a GST-inclusive price, the Discount & Margin Calculator splits the GST out of it.
How to make a GST invoice with our Invoice Generator
- Under Your business, enter your business name, address and GSTIN. Add your logo if you like.
- Under Client, enter the buyer's name or company, billing address and their GSTIN if they have one.
- Under Invoice details, set the Invoice number and Issue date, and the Due date or Payment terms.
- Add each line item with its description, quantity and unit rate, and its HSN / SAC code. Turn on "Exempt from tax and duty" for any item that carries no GST.
- Under Discount and taxes, set Tax setup to GST (CGST + SGST) for a sale within your state, or IGST for a sale to another state, and pick the rate. The tax lines are worked out for you.
- Add your UPI ID under Payment details if you want a scan-to-pay QR code on the invoice.
- Choose a design, then use Print / PDF and pick "Save as PDF" in the print dialog.
The rate list includes older slabs as well as the current ones, so pick the rate that applies to your item today. The tool does the maths; it does not give tax advice.
What to add yourself
Our Invoice Generator covers most of the fields above, but be aware of what it does not do, so your invoice is complete:
- There is no separate place of supply field. Write the place of supply with the state name and state code in Notes on the invoice, and make sure the buyer's billing address includes their state.
- The heading on the invoice reads Invoice, and cannot be changed. If you or your CA want the words Tax Invoice shown, add them in Notes on the invoice.
- There is no signature field. Sign the printed invoice, or add your signature to the saved PDF with Sign PDF. That adds a picture of your signature, not a certificate-based digital signature.
- If tax is payable on reverse charge, say so in Notes on the invoice.
- It does not generate e-invoices. Businesses above a turnover threshold set by the government must report B2B invoices to the Invoice Registration Portal and get an IRN and QR code. If that applies to you, use your accounting software or the official portal, and check the current threshold with your CA.
Getting paid by UPI
If you add your UPI ID, a QR code appears on rupee invoices that have an amount due. Any UPI app can scan it, and it fills in your UPI ID, the amount due and the invoice number, so the payment arrives with a reference you can match. The money goes straight to your bank account, and the code disappears once you set the invoice status to Paid. It does not tell you when someone pays, so confirm each payment in your UPI app or bank SMS.
Make a UPI QR code for your counter
Invoices and saved clients stay in your browser's storage, not on a server. Use Library, Backup, Export backup now and then so you do not lose them if the browser data is cleared, and keep your PDFs for your records.
Frequently asked questions
When do I charge IGST instead of CGST and SGST?
Charge IGST when the place of supply is in a different state from your business, for example when you deliver goods to a buyer in another state. Charge CGST and SGST, split equally, when the place of supply is in your own state.
Is HSN or SAC code mandatory on a GST invoice?
Generally yes: HSN codes for goods and SAC codes for services. How many digits you must show depends on your turnover, and the rules have been changed before, so confirm the current requirement with your CA.
Can I make a GST invoice if I am not registered under GST?
No. Only a GST-registered business can charge GST and issue a tax invoice. An unregistered business can issue a simple invoice or bill without any GST on it.
Does the Invoice Generator create e-invoices with an IRN?
No. It makes a PDF invoice with the GST worked out, but it does not connect to the Invoice Registration Portal. Businesses that must use e-invoicing need to generate the IRN through the official system or their accounting software.
Where are my invoices saved?
In your browser's storage on that device, never on a server. To keep a copy or move to another device, use Library, Backup, Export backup, which saves everything as a .json file.