How to make a GST invoice, step by step

A GST invoice (tax invoice) is the document a GST-registered seller issues for a taxable supply. GST law specifies what it must contain, not how it must look, so the language or template is up to you, as long as the required fields are present.

1. Mandatory fields

• Your name, address and GSTIN
• A consecutive invoice number (unique within the financial year) and date
• Customer name, address; their GSTIN if they're registered
• Place of supply (the buyer's state) and the state code
• Description, HSN (goods) or SAC (services) code, quantity, rate, taxable value
• GST rate and amount, split as CGST + SGST or as IGST (see below)
• Total, and whether tax is on reverse charge
• Signature / digital signature of the supplier or an authorized signatory

2. Work out the tax: CGST/SGST vs IGST

If the buyer is in the same state as you (intra-state), the GST splits into CGST + SGST, each half the rate. If the buyer is in a different state (inter-state), you charge a single IGST equal to the full rate. The place of supply (buyer's state) decides this.

3. Discounts and rounding

A discount known at the time of supply is deducted before GST is applied. The final total is usually rounded to the nearest rupee, with a round-off line.

4. Getting paid

Add your UPI ID so the invoice can carry a UPI QR, the client scans and pays you directly, with no payment gateway taking a cut. Make one free here, no signup.