A GST invoice is a tax invoice issued by a GST-registered business in India when it supplies goods or services. It records the seller's and buyer's details, GSTIN, HSN or SAC codes, taxable value and tax breakup (CGST + SGST for intra-state supplies, or IGST for inter-state), so buyers can claim input tax credit where eligible.
Typical fields
- Supplier name, address and GSTIN
- Invoice number (unique, sequential) and date
- Recipient name, address and GSTIN (for B2B)
- Place of supply
- Item description with HSN (goods) or SAC (services) code
- Quantity, unit price, taxable value
- GST rate and amount (CGST/SGST or IGST)
- Total amount in figures and words
- Signature (physical or digital)
Requirements such as e-invoicing thresholds change over time, so check with your CA for your business.
Why it matters
- Compliance with GST law
- Input tax credit for your B2B customers
- Professional image and faster payments
Tools
RapBooster offers a free GST invoice and quotation maker that builds PDFs in your browser. RapBooster CRM (₹1,799/month, excl. GST, 5 users included) includes invoices, estimates and proposals linked to your deals.
Example
A Jaipur design studio billing a Delhi client charges IGST at 18% and includes SAC codes for design services and both GSTINs on the invoice.