GST Invoice Format Explained (With a Downloadable Sample)

A GST invoice format has three parts: a header with invoice and party details, a body listing each item with its tax split, and a footer with the totals and signature. There's no single official template — GST law fixes the required fields, not the design — so this guide walks through each section with a real worked example and shows you where to generate an actual sample to download.

The three sections of a GST invoice format

Every compliant GST invoice format breaks down into the same three blocks, regardless of what business generated it:

• Header — invoice number and date, your business name/address/GSTIN, and your buyer's name/address/GSTIN (if registered)
• Body — one row per item or service, with HSN/SAC code, description, quantity, rate, taxable value, and the GST split (CGST/SGST or IGST)
• Footer — taxable value, total tax, grand total, and the supplier's signature

For the exhaustive list of which fields are mandatory versus conditional, see the GST invoice mandatory fields checklist — this guide focuses on how those fields are laid out, not on which ones are required.

A sample GST invoice format, filled in

Here's what the format looks like with real numbers, for a Bengaluru-based consultant invoicing a client also in Karnataka (intra-state supply):

Header

Body

Footer

If the client were in Maharashtra instead of Karnataka, the body and footer rows would show IGST at 18% (₹11,160) as one line instead of splitting CGST and SGST — the grand total is unchanged, only the tax breakdown differs.

Rather than copying this table into a spreadsheet by hand, the fastest way to get a real sample is to enter a test invoice into the GST Invoice Generator and download the PDF it produces — you'll see the exact format your own invoices will use, already laid out and calculated correctly.

Format differences: goods vs services vs exports

The three-part structure stays the same, but a few fields shift depending on what's being billed:

• Goods invoices use an HSN code, usually show quantity and unit (kg, pcs, etc.), and often need a delivery address if goods ship elsewhere.
• Service invoices use a SAC code instead of HSN and typically drop shipping-related fields entirely, since nothing physically moves.
• Export invoices add a declaration stating whether tax is paid or the supply is made under a Letter of Undertaking (LUT), plus shipping bill details where applicable — on top of the standard format.

If you're unsure which code belongs in the body section, see how to find your HSN code as a freelancer.

When the format changes entirely: bill of supply

If you're registered under the composition scheme, or what you're selling is GST-exempt, the format above doesn't apply — you issue a bill of supply instead. It keeps the same header and party-detail fields but drops the tax columns entirely, since no GST is being charged on the transaction. Using the tax-invoice format when a bill of supply was required (or the reverse) is a common formatting mistake for businesses that sell both taxable and exempt items.

Common formatting mistakes to avoid

• Burying the GSTIN in fine print — both GSTINs should be clearly visible near the header, not squeezed into a footer line.
• Combining CGST and SGST into one figure — they must appear as two separate line items, even though the total is the same as a single IGST line.
• Omitting place of supply when it differs from the buyer's address — this is what justifies the CGST/SGST vs IGST split shown in the body.
• Skipping the signature line in a digital format — a physical or digital signature is still expected unless the invoice was generated through the e-invoicing system with an IRN and QR code.

For the full step-by-step process of building an invoice from a blank page, see how to create a GST invoice.

Once you've seen the format, the fastest way to start using it is to skip the spreadsheet altogether — the GST Invoice Generator lays out every section above automatically and calculates the tax split for you, so the format is correct by default on every invoice.

For agencies and freelancers issuing these regularly, see Dharayana plans to save recurring client and item details so each new invoice starts pre-filled in the correct format.

Frequently asked questions

Is there an official GST invoice format prescribed by the government?

No. GST law specifies which fields a tax invoice must contain, but it does not prescribe a fixed template, layout, or design. You can arrange the fields however you like — in a spreadsheet, a PDF, or branded software — as long as every mandatory field is present and legible.

What's the difference between a GST invoice format and a regular bill format?

A GST invoice format adds fields a regular bill doesn't need — GSTIN for both parties, HSN/SAC code, the CGST/SGST or IGST split, and place of supply. A regular bill without these fields is fine only when no GST is being charged, such as under the composition scheme or for exempt supplies.

Can I download a sample GST invoice to see the format?

Yes. The fastest way to see a real, compliant sample rather than a static image is to fill in a test set of details on a GST invoice generator and download the resulting PDF — that gives you an actual invoice in the format you'll be issuing, not just a picture of one.

Does the GST invoice format differ for goods versus services?

The overall layout is the same, but goods invoices use an HSN code and typically reference quantity/unit and transport details, while service invoices use a SAC code and usually omit shipping fields. Export invoices add a further declaration about tax payment or LUT that domestic invoices don't need.

Ready to see the format filled in with your own details? Try the GST Invoice Generator — it's free, requires no login, and downloads straight to PDF.