How to use it
- Pick a format. Choose the A4 tax invoice, the 80 mm thermal bill or the A4 bill of supply.
- Print or save as PDF. Press Print / Save as PDF. Choose A4 paper, or your thermal printer for the 80 mm bill.
- Fill your own details. Open the free GST invoice generator to make the same format with your GSTIN, customer and items, with tax worked out for you.
Mandatory fields of a GST tax invoice (Rule 46)
Rule 46 of the Central Goods and Services Tax Rules, 2017 lists what every tax invoice must contain. Summary below; the last column shows where it sits on our templates.
| Clause | What the invoice must show | On the template |
|---|
| (a) | Supplier's name, address and GSTIN | Header |
|---|
| (b) | Serial number: consecutive, up to 16 characters (letters, digits, - and /), unique for the financial year | Invoice no. |
|---|
| (c) | Date of issue | Date |
|---|
| (d) | Recipient's name, address and GSTIN/UIN, if registered | Bill to |
|---|
| (e) | For an unregistered recipient with taxable value of ₹50,000 or more: name, address, delivery address, and state name and code | Bill to |
|---|
| (f) | Same details for an unregistered recipient below ₹50,000, if the recipient asks for them | Bill to |
|---|
| (g) | HSN code for goods or SAC for services | HSN/SAC column |
|---|
| (h) | Description of goods or services | Description |
|---|
| (i) | Quantity and unit (or Unique Quantity Code) for goods | Qty |
|---|
| (j) | Total value of supply | Amount |
|---|
| (k) | Taxable value after discount or abatement | Taxable value |
|---|
| (l) | Rate of tax: CGST, SGST/UTGST, IGST, cess | GST % / tax columns |
|---|
| (m) | Amount of tax charged, shown for each tax | CGST, SGST or IGST |
|---|
| (n) | Place of supply with state name, for inter-state supplies | Place of supply |
|---|
| (o) | Delivery address, if different from the place of supply | Bill to / notes |
|---|
| (p) | Whether tax is payable on reverse charge | Reverse charge |
|---|
| (q) | Signature or digital signature of the supplier or authorised person | Authorised signatory |
|---|
Fields of a bill of supply (Rule 49)
Composition dealers and sellers of exempt goods issue a bill of supply instead of a tax invoice. It must show:
- Supplier's name, address and GSTIN
- Serial number (up to 16 characters, unique for the financial year)
- Date of issue
- Recipient's name, address and GSTIN/UIN, if registered
- HSN code or SAC
- Description of goods or services
- Value of supply after discount or abatement
- Signature or digital signature of the supplier or authorised person
Other rules worth knowing
- Copies (Rule 48): goods in triplicate, marked Original for recipient, Duplicate for transporter and Triplicate for supplier; services in duplicate.
- Small sales (Section 31(3)(b) and Rule 46): below ₹200 to an unregistered buyer who does not want an invoice, one consolidated invoice at day end is allowed.
- HSN digits: 4 digits up to ₹5 crore turnover (for B2B invoices), 6 digits above ₹5 crore (Notification 78/2020-CT).
- E-invoice: needed for B2B invoices once aggregate turnover crossed ₹5 crore in any year since 2017-18.
Official sources
Summary for shop owners, checked against the rule text on 15 October 2026. Rules are amended from time to time; confirm with the current text or your CA.
Related guides: GST invoice format for retail shops, bill of supply vs tax invoice, thermal vs A4 invoices.
Questions
What is the format of a GST invoice?
A GST tax invoice must show the supplier's name, address and GSTIN, a serial number of up to 16 characters, the date, the buyer's details (GSTIN if registered), HSN/SAC, description, quantity and unit, taxable value after discount, the GST rate and amount (CGST + SGST or IGST), place of supply for inter-state sales, reverse charge status and a signature. These come from Rule 46 of the CGST Rules, 2017.
Is there a fixed government template for a GST invoice?
No. The law lists the details an invoice must contain, not a layout. Any design, A4 or thermal, is fine as long as every required detail is on it.
Can a thermal printer bill be a valid GST invoice?
Yes, if it shows all the required details. Many retail bills are printed on 58 mm or 80 mm thermal paper. Make sure the HSN, the tax rate and tax amounts, and your GSTIN are printed, not just the total.
How many digits of HSN must I print?
Under Notification 78/2020-Central Tax, businesses with aggregate turnover up to ₹5 crore print at least 4 digits on invoices to registered buyers, and businesses above ₹5 crore print 6 digits on all invoices. Check the current notification with your CA.
Do I need to give a tax invoice for very small sales?
Under Section 31(3)(b) of the CGST Act, for a supply below ₹200 to an unregistered buyer who does not ask for an invoice, you may skip the individual invoice and issue one consolidated tax invoice for such sales at the end of the day.
When do I issue a bill of supply instead of a tax invoice?
When you do not charge GST: a composition dealer, or a shop selling exempt goods. A bill of supply has fewer fields (Rule 49) and no tax columns.
How many copies of a GST invoice are needed?
Rule 48 says goods invoices are made in triplicate (Original for recipient, Duplicate for transporter, Triplicate for supplier) and service invoices in duplicate. Billing software can print the copy label for you.
Is this the e-invoice format?
No. E-invoicing applies to B2B invoices of businesses whose aggregate turnover crossed ₹5 crore in any year from 2017-18; those invoices must be reported to the Invoice Registration Portal to get an IRN and QR code. These templates are for regular invoices.
Related
