Sample invoices
Sample GST invoice: two complete examples for service businesses
Two realistic GST tax invoices, one within a state (CGST + SGST) and one across states (IGST), produced by the same calculation, checks and layout as the Generate Invoice Online editor. Names, GSTINs and amounts are illustrative.
Last reviewed: · CA review: pending
Sample 1: within one state (CGST + SGST)
A Pune consultant billing a Mumbai company. Both are in Maharashtra and the place of supply is Maharashtra, so 18% GST is split into CGST 9% and SGST 9%. The second line shows a discount reducing the taxable value.
- Supplier
- Kavya Rao Consulting · 27 - Maharashtra
- Place of supply
- 27 - Maharashtra
- Tax route
- Intra-State Supply (CGST + SGST)
- Taxable value
- ₹ 1,44,000.00
- CGST
- ₹ 12,960.00
- SGST
- ₹ 12,960.00
- Invoice total
- ₹ 1,69,920.00
Kavya Rao Consulting
Kavya Rao
GSTIN 27AAKFV4821M1ZN
Office 7, Sai Heritage, Baner Road
Pune 411045
27 - Maharashtra
billing@kavyarao.example
TAX INVOICE
- Invoice no.
- KRC/2026-27/014
- Date
- 9 Oct 2026
- Reverse charge
- No
Bill to
Coastline Foods Private Limited
GSTIN 27AACCK6402P1Z9
5th Floor, Trade Centre, Bandra Kurla Complex
Mumbai 400051
27 - Maharashtra
Place of supply
27 - Maharashtra
Intra-State Supply (CGST + SGST)
| Description | HSN/SAC | Qty | Unit Price (₹) | GST Rate | Taxable (₹) | CGST (₹) | SGST (₹) | Total (₹) |
|---|---|---|---|---|---|---|---|---|
Pricing strategy workshop with leadership team (2 days) | 998311 | 2 DAY | 45,000.00 | 18% | 90,000.00 | 8,100.00 | 8,100.00 | 1,06,200.00 |
Monthly advisory retainer, October 2026 10% discount | 998311 | 1 | 60,000.00 | 18% | 54,000.00 | 4,860.00 | 4,860.00 | 63,720.00 |
Amount in words
One Lakh Sixty Nine Thousand Nine Hundred Twenty Rupees Only
Payment details
- Account name
- Kavya Rao
- Bank
- HDFC Bank, Baner
- Account no.
- 50100123456789
- IFSC
- HDFC0001234
- UPI
- sample.studio@example
Terms
Payment due within 15 days of the invoice date.
| Subtotal | ₹ 1,50,000.00 |
|---|---|
| Discount | − ₹ 6,000.00 |
| Taxable Value | ₹ 1,44,000.00 |
| CGST | ₹ 12,960.00 |
| SGST | ₹ 12,960.00 |
| Total Tax | ₹ 25,920.00 |
| Grand Total | ₹ 1,69,920.00 |
For Kavya Rao Consulting
Authorised Signatory
Sample 2: across states (IGST)
A Bengaluru developer billing a Delhi company. The supplier is in Karnataka and the place of supply is Delhi, so the full 18% is charged as IGST.
- Supplier
- Arjun Nair · 29 - Karnataka
- Place of supply
- 07 - Delhi
- Tax route
- Inter-State Supply (IGST)
- Taxable value
- ₹ 1,40,000.00
- IGST
- ₹ 25,200.00
- Invoice total
- ₹ 1,65,200.00
Arjun Nair
GSTIN 29ABRPN7315H1Z5
14, 3rd Main, HSR Layout Sector 6
Bengaluru 560102
29 - Karnataka
arjun@arjunnair.example
TAX INVOICE
- Invoice no.
- AN/26-27/031
- Date
- 9 Oct 2026
- Reverse charge
- No
Bill to
Tarang Learning Private Limited
GSTIN 07AAFCT2290Q1ZR
B-12, Okhla Industrial Area Phase II
New Delhi 110020
07 - Delhi
Place of supply
07 - Delhi
Inter-State Supply (IGST)
| Description | HSN/SAC | Qty | Unit Price (₹) | GST Rate | Taxable (₹) | IGST (₹) | Total (₹) |
|---|---|---|---|---|---|---|---|
Web app development, sprint 3 (course builder module) | 998314 | 1 | 1,20,000.00 | 18% | 1,20,000.00 | 21,600.00 | 1,41,600.00 |
Maintenance and support, September 2026 | 998313 | 10 HRS | 2,000.00 | 18% | 20,000.00 | 3,600.00 | 23,600.00 |
Amount in words
One Lakh Sixty Five Thousand Two Hundred Rupees Only
Payment details
- UPI
- sample.dev@example
Terms
Payment due within 30 days of the invoice date.
| Subtotal | ₹ 1,40,000.00 |
|---|---|
| Taxable Value | ₹ 1,40,000.00 |
| IGST | ₹ 25,200.00 |
| Total Tax | ₹ 25,200.00 |
| Grand Total | ₹ 1,65,200.00 |
For Arjun Nair
Authorised Signatory
What to notice on both samples
- Invoice numbers (
KRC/2026-27/014,AN/26-27/031) stay within 16 characters and use only letters, numbers, hyphens and slashes, as Rule 46(b) requires. Including the financial year makes it easy to restart the series every April. - GSTINs match the address state. The first two digits of each GSTIN (27, 29, 07) are the state code of the address printed next to it.
- Place of supply is printed with its state code, and the tax route follows from it: same state as the supplier → CGST + SGST; different state → IGST.
- Every line has a SAC code (998311, 998313, 998314). Confirm the right code for your own service in the Scheme of Classification of Services.
- Discount comes before tax. In sample 1 the ₹60,000 retainer has a 10% discount, so tax is charged on ₹54,000.
- Reverse charge: No and an Authorised Signatory line appear on every tax invoice. Sign the invoice or use a digital signature before you send it.
- Payment details are optional extras. Bank details and a UPI QR code (with the invoice amount filled in) help you get paid faster; they are not GST requirements.
What these samples don’t cover
- Unregistered customers at ₹50,000 or more: the invoice must also show their address, the delivery address, and the state name and code (the editor asks for them). See the ₹50,000 rule.
- Exports, reverse charge, cess and e-invoices (IRN): not supported by Generate Invoice Online
- Bill of Supply: composition dealers issue a Bill of Supply without GST instead of a tax invoice.
For the full field-by-field checklist, read the GST invoice format guide.
Sources
Primary GST law and notifications, plus reputable secondary references where marked. Rules change, so check the current text before relying on any single page.
- CGST Rules 2017, Rule 46: Tax invoice · CBIC tax information portal
- CGST Rules, Chapter VI: Tax invoice, credit and debit notes (Rules 46–49) · CBIC GST portal
- IGST Act 2017 (as enacted), Section 12: Place of supply of services (supplier and recipient in India); Section 16: zero-rated supply · GST Council
- Scheme of Classification of Services (annexure to the services rate notification) · GST Council
- CGST Act 2017, Sections 2(6), 31, 32 and 170 (CBIC consolidated text, amended to 30 Sep 2020) · CBIC GST portal
General information, not tax advice. Generate Invoice Online helps you format invoices and checks for common GST-related issues; it is not a tax, legal or accounting advisor. GST rules change, so confirm anything unusual with your CA.