Same state
Maharashtra
Maharashtra
Within your own state, charge CGST and SGST at half the rate each.
GST invoice format
GST invoice format, explained field by field.
What a tax invoice must include, which document to use when, and a quick calculator for CGST, SGST and IGST.
Anatomy of an invoice
The fields a tax invoice must carry
Whatever software or format you use, these details are expected on a tax invoice for a registered supply.
1
Your Business Name
12 Market Road, Pune, Maharashtra
GSTIN 27ABCDE1234F1Z5
2
TAX INVOICE
No. INV-2041 · 14 Jul 2026
Sample
3
Bill to
ABC Traders
GSTIN 27PQRSX5678K1Z2
4
Place of supply
Maharashtra (27)
56
| Description | HSN | Qty | Rate | Taxable value |
|---|---|---|---|---|
| Steel Bracket 6mm | 7326 | 40 | ₹460.00 | ₹18,400.00 |
| Hex Bolts M10 | 7318 | 500 | ₹19.50 | ₹9,750.00 |
7
- Taxable value
- ₹28,150.00
- CGST 9%
- ₹2,533.50
- SGST 9%
- ₹2,533.50
8
- Total
- ₹33,217.00
Rupees thirty-three thousand two hundred seventeen only
9
For Your Business Name
Authorised signatory
- 1 Your business name, address and GSTIN
- 2 A unique, sequential invoice number and the invoice date
- 3 Customer name, address and GSTIN where the customer is registered
- 4 Place of supply, with state name and code
- 5 Description of goods or services with HSN or SAC code
- 6 Quantity, unit, rate, taxable value and any discount
- 7 Tax rate and amount: CGST and SGST, or IGST
- 8 Total invoice value, and the amount in words if you use it
- 9 Signature or digital signature of an authorised person
Intra-state vs inter-state
Where the customer is decides the tax split
Good billing software decides this from the customer’s state, so you never toggle it manually.
Different states
Maharashtra
Karnataka
Across states, charge IGST at the full rate.
Document types
Which document to use, and when
Tax invoice
For taxable sales by a registered business. It shows the GST split.
Bill of supply
Used where no tax is charged, such as exempt supplies or sales by a composition dealer.
Credit note
Reduces the value of an earlier invoice, for example after a return or a price correction.
Debit note
Increases the value of an earlier invoice, for example when a price was under-charged.
Delivery challan
Moves goods without a sale at that moment, such as goods sent for job work or on approval.
Quotation
A price offer sent before the customer confirms. It is not a tax document.
GST calculator
Work out CGST, SGST or IGST in seconds
Avoid these
Mistakes that cost the most time
Four patterns come up again and again in small business books.
- A wrong or missing GSTIN on a B2B invoice, which blocks your customer’s input credit
- HSN codes left blank on items where they are required
- Rounding done differently on each line, so totals do not tie back
- Bills raised on WhatsApp as images with no numbering trail
Questions
GST invoices, answered
No. A bill of supply is issued where no tax is charged, such as exempt supplies or by a composition dealer, and it does not show a tax split.
HSN reporting requirements depend on your turnover, but recording the code on every item is simpler and keeps your GST summaries consistent.
The place of supply decides. Within your own state you charge CGST and SGST at half the rate each. Across states you charge IGST at the full rate.
Let Ratify fill in the details
HSN codes, tax splits and sequential numbering handled as you bill.