GST Bill Format in India: Requirements, Examples, and Templates

What Is a GST Bill?

A GST bill — formally called a tax invoice under the CGST Act, 2017 — is the standard document issued by a GST-registered business when making a taxable supply of goods or services. It records the transaction details and the GST charged, allowing the buyer to claim input tax credit (ITC).

The term "bill" is widely used in India across industries — from retail shops to restaurants to transport companies. Regardless of what you call it, the format and required fields are the same under GST law.

Mandatory Fields in a GST Bill

Under Rule 46 of the CGST Rules, every tax invoice must contain:

1. Supplier's name, address, and GSTIN
2. A consecutive serial number — unique for the financial year, containing alphabets, numerals, hyphens, or slashes only
3. Date of issue
4. Recipient's name and address — and GSTIN if registered
5. HSN code (for goods) or SAC code (for services)
6. Description of goods or services
7. Quantity and unit (for goods) — e.g. "10 kg", "5 pieces"
8. Total value of supply
9. Taxable value after deducting any discounts
10. Tax rate and amount — split as:
    • CGST + SGST for intra-state supplies, or
    • IGST for inter-state supplies
11. Place of supply — the state code and name
12. Whether tax is payable on reverse charge
13. Signature or digital signature of the supplier

GST Bill Format: Section by Section

Here is how to structure your GST bill from top to bottom:

Header Section

Buyer Section

Line Items Section

Tax Calculation Section

For inter-state supply (seller in Maharashtra, buyer in West Bengal):

For intra-state supply (both in same state), you would show CGST and SGST instead:

Total and Payment Section

Tax Invoice vs Bill of Supply

Common GST Bill Mistakes

• Wrong state code in place of supply — this determines whether CGST/SGST or IGST applies. An error here means wrong tax split.
• Missing or incorrect HSN codes — the HSN code determines the applicable tax rate. Using the wrong code can result in underpayment or overpayment of tax.
• Not splitting CGST/SGST vs IGST correctly — intra-state must show CGST + SGST; inter-state must show IGST. Mixing them up is a compliance issue.
• Reusing invoice numbers — every invoice number must be unique per GSTIN per financial year. Duplicate numbers will be rejected if e-invoicing is enabled.
• Forgetting reverse charge notation — if the supply attracts reverse charge, this must be clearly stated on the bill.

Create a GST Bill Online

Our India invoice generator follows the format prescribed under the CGST Rules. It calculates CGST/SGST or IGST automatically based on the place of supply, and includes fields for HSN codes, GSTIN, and all mandatory details.