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India GST Invoice Template: Rule 46 Field Reference

This is a reference layout of the particulars a GST tax invoice must contain under Rule 46 of the Central Goods and Services Tax Rules, 2017: both parties' GSTINs, a serial number of up to 16 characters unique for the financial year, the HSN or SAC code, the taxable value, the rate and amount of each tax, the place of supply for inter-state supplies and the reverse-charge status. Use it to check your invoices or brief your billing software. It downloads as an editable HTML file and calculates nothing. If your aggregate turnover has exceeded ₹5 crore in any financial year since 2017-18, your B2B and export invoices must be registered on the Invoice Registration Portal to get an IRN and QR code, which this layout cannot do. InvoiceQuickly can invoice in Indian rupees but has one tax line per invoice, so it cannot show CGST and SGST separately or generate an IRN.

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What This Template Includes

  • Supplier GSTIN
  • Recipient GSTIN or UIN (if registered)
  • State name and code (unregistered recipient, ₹50,000 or more)
  • HSN or SAC code per line
  • Taxable value after discount
  • CGST rate and amount
  • SGST / UTGST rate and amount
  • IGST rate and amount (inter-state supplies)
  • Place of supply (state)
  • Tax payable on reverse charge: Yes / No
  • IRN and QR code (e-invoice taxpayers only)
  • Signature or digital signature

How to Create Your Invoice India (GST)

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

GST law does not set a payment period, so state the due date and your bank details (account number and IFSC) or UPI ID on the invoice. For services, the invoice itself must be issued within 30 days of the supply (Rule 47), or 45 days for insurers, banks and financial institutions.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Since 22 September 2025, the main GST rates are 5% and 18%, with a special 40% rate for a few goods and services such as aerated drinks and certain motor vehicles (56th GST Council meeting). Look up the rate for each HSN or SAC code. Within a state, charge CGST plus SGST (or UTGST) at equal rates, for example 9% + 9% for an 18% supply. Between states and on exports, charge IGST at the combined rate. Show the rate and amount of each tax separately. Taxpayers whose aggregate turnover exceeded ₹5 crore in any year since 2017-18 must obtain an IRN for B2B and export invoices; otherwise the document is not treated as an invoice (Rule 48(5)). InvoiceQuickly supports INR but only one tax line, copies saved tax IDs to new invoice PDFs and cannot generate an IRN.

Industry context (2026)

On the recommendation of the 56th GST Council meeting (3 September 2025), India replaced its four-slab GST structure with rates of 5% and 18% plus a 40% rate for select goods and services, effective 22 September 2025 for services and most goods. E-invoicing through the Invoice Registration Portal has applied since 1 August 2023 to taxpayers whose aggregate turnover exceeded ₹5 crore (Notification 10/2023-Central Tax). On 8 October 2026 the 57th GST Council meeting recommended extending e-invoicing for taxpayers with turnover of ₹5 crore and above to reverse-charge purchases from unregistered persons and imports of services. Sources: CBIC and GST Council, accessed 27 October 2026.

Worked example

Kulkarni Tech Services, registered in Maharashtra with turnover of about ₹2 crore (below the e-invoice threshold), invoices app development in October 2026 (an illustrative example; the services are assumed to be taxed at 18%). Lines: app development ₹1,20,000 and 20 support hours at ₹1,500 = ₹30,000, both SAC 9983. Taxable value ₹1,50,000. For a client in Mumbai (same state): CGST 9% ₹13,500 and SGST 9% ₹13,500, total ₹1,77,000. For a client in Bengaluru (Karnataka): IGST 18% ₹27,000, total ₹1,77,000, with "Place of supply: Karnataka". Both invoices show both GSTINs, serial number KTS/26-27/0142, "Reverse charge: No" and are issued within 30 days of the work.

Common mistakes to avoid

One combined GST line on an intra-state invoice

Rule 46 asks for the rate and amount of each tax. Show CGST and SGST separately, for example 9% and 9%, not a single 18% line.

Missing place of supply on inter-state invoices

Inter-state invoices must state the place of supply with the state name. It is what justifies charging IGST.

Issuing a PDF after crossing ₹5 crore

Once your aggregate turnover has exceeded ₹5 crore in any year since 2017-18, B2B invoices without an IRN are not treated as invoices, and your customer cannot rely on them for input tax credit.

Using old 12% or 28% rates

Most goods and services moved to 5% or 18% on 22 September 2025. Recheck each HSN or SAC code against the current notification.

Invoice numbers longer than 16 characters

Rule 46 limits the serial number to 16 characters using letters, numbers, hyphens and slashes, unique for the financial year.

Invoicing Tips

  • 1Keep invoice numbers within 16 characters and unique for the financial year, for example KTS/26-27/0142.
  • 2Use two tax lines (CGST and SGST) for intra-state supplies and one IGST line for inter-state supplies, and add "Place of supply: <state>" on inter-state invoices.
  • 3Check whether your aggregate turnover in any year since 2017-18 exceeded ₹5 crore. If it did, issue B2B and export invoices through the IRP, not from a template.
  • 4Composition taxpayers and suppliers of only exempt goods or services issue a bill of supply, which shows no tax, instead of this tax invoice.
  • 5For exports, add the export endorsement wording from Rule 46 (with or without payment of integrated tax), the delivery address and the country of destination.

Related Resources

Frequently Asked Questions

What must a GST tax invoice include?

Under Rule 46: the supplier's name, address and GSTIN; a serial number of up to 16 characters unique for the financial year; the issue date; the recipient's name, address and GSTIN if registered; the HSN or SAC code; the description and quantity; the taxable value; the rate and amount of each tax; the place of supply for inter-state supplies; whether reverse charge applies; and a signature (not needed on an electronic invoice).

Should my invoice show CGST and SGST or IGST?

CGST plus SGST (or UTGST) at equal rates when you and the place of supply are in the same state or union territory. IGST at the combined rate when the place of supply is in another state, and on exports.

Can I use this template if I must issue e-invoices?

Not as the invoice. If your aggregate turnover exceeded ₹5 crore in any financial year since 2017-18, B2B and export invoices need an IRN and QR code from the Invoice Registration Portal. An invoice issued another way is not treated as an invoice. Use this layout only as a checklist.

Can InvoiceQuickly create GST invoices?

Only in a limited way. It can invoice in Indian rupees with one tax percentage, but it cannot split CGST and SGST into two lines, copies saved tax IDs to new invoice PDFs, has no HSN or place-of-supply fields and cannot generate an IRN. Use GST billing software for tax invoices.

What are the GST rates after 22 September 2025?

A standard rate of 18%, a merit rate of 5% and a special rate of 40% for a few goods and services, with some items nil-rated. Check the current notification for each HSN or SAC code.