Invoice generator (India)
Indian GST invoicing is among the most structured in the world. The invoice must carry specific identifiers, and the tax splits differently depending on whether the supply crosses a state boundary.
This generator produces GST invoices in rupees with those fields.
What a GST invoice must contain
- Supplier name, address and GSTIN.
- A consecutive invoice number, unique for the financial year.
- Date of issue.
- Recipient name, address and GSTIN where registered.
- HSN code for goods or SAC code for services.
- Description, quantity, unit and taxable value.
- Tax rate and amount, split into CGST and SGST or IGST.
- Place of supply, with the state name and code.
- Whether tax is payable on a reverse-charge basis.
- Signature or digital signature of the supplier.
CGST/SGST versus IGST
This is the split that catches people out, and it is determined by the place of supply.
Intra-state — supplier and place of supply in the same state. Tax splits into CGST (central) and SGST (state), each at half the total rate.
Inter-state — supplier and place of supply in different states. A single IGST charge at the full rate.
Getting the split wrong means the recipient cannot correctly claim input tax credit, and correcting it afterwards requires amending returns.
HSN and SAC codes
HSN codes classify goods; SAC codes classify services. The number of digits required depends on turnover — smaller businesses report fewer digits, larger ones report more.
These codes are not optional decoration. They determine the applicable rate, and an incorrect code can mean tax charged at the wrong rate on every invoice until it is noticed.
E-invoicing and IRN
Businesses above the notified turnover threshold must generate invoices through the Invoice Registration Portal, which returns an Invoice Reference Number and a QR code that must appear on the invoice.
The threshold has been progressively lowered since e-invoicing was introduced, so a business that was previously exempt may now be within scope. It is worth confirming your current position rather than assuming last year's answer still applies.
Frequently asked questions
What must an Indian GST invoice include?
Supplier details with GSTIN, a consecutive invoice number unique for the financial year, date, recipient details, HSN or SAC codes, description and taxable value, the tax split into CGST/SGST or IGST, place of supply with state code, and a signature.
When do I charge IGST instead of CGST and SGST?
IGST applies when the supplier and the place of supply are in different states. CGST and SGST apply when both are in the same state, each at half the total rate.
What are HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. They determine the applicable tax rate, and the number of digits required depends on your turnover.
Do I need to generate an e-invoice?
If your turnover exceeds the notified threshold, invoices must go through the Invoice Registration Portal, which returns an IRN and QR code that must appear on the invoice. The threshold has been lowered several times, so confirm your current position.
What is reverse charge on a GST invoice?
An arrangement where the recipient rather than the supplier is liable to pay the tax. Where it applies, the invoice must state that tax is payable on a reverse-charge basis.