Overview
What is a GST Tax Invoice?
A tax invoice is the primary GST document issued by a registered supplier for the supply of taxable goods or services. Under Section 31 of the CGST Act, 2017 and Rule 46 of the CGST Rules, it must contain the supplier and recipient details, GSTIN, HSN/SAC, taxable value, rate of tax, and the amount of CGST, SGST/UTGST, or IGST charged.
A correctly issued tax invoice is what allows the recipient to claim Input Tax Credit (ITC). For intra-state supply, GST is split into CGST and SGST in equal halves. For inter-state supply, the full GST is charged as IGST. The split is determined by the place of supply, not the billing address.
Tax invoices for goods must be issued at or before the time of removal; for services, within 30 days of supply (45 days for banking and insurance).
Use Cases
When to issue a Tax Invoice
- You are a GST-registered business (turnover > ₹40L goods / ₹20L services in most states).
- Supply is taxable (not exempt, nil-rated, or non-GST).
- You want the buyer to claim Input Tax Credit on the GST charged.
- B2B sales to other GST-registered businesses, regardless of value.
- B2C sales above ₹50,000 — recipient details are mandatory.
Fields
Mandatory fields on a Tax Invoice
Invoice number
Unique, sequential, max 16 chars. Separate series per financial year is recommended.
Invoice date
Date of issue. For goods, on or before removal; for services, within 30 days of supply.
Supplier name, address, GSTIN
Legal name as per GST registration certificate.
Recipient name, address, GSTIN
Mandatory if recipient is registered; recipient address mandatory for B2C above ₹50,000.
HSN / SAC code
4-digit if turnover ≤ ₹5 Cr (B2B), 6-digit otherwise. 8-digit mandatory for exports.
Place of supply with state code
Determines whether CGST+SGST or IGST applies. Mandatory for inter-state supplies.
Taxable value & GST rate
Value after discount, with rate (0/5/12/18/28%) shown per line.
CGST, SGST/UTGST, IGST amounts
Shown separately. Cess if applicable.
Signature
Physical or digital signature of supplier or authorised representative.
How it works
Generate in 3 simple steps
Fill in details
Add your business GSTIN, the customer info, and line items. The builder auto-fills place-of-supply logic.
Preview live
CGST/SGST/IGST split, totals, and amount-in-words update in real time on the PDF preview.
Download PDF
One click downloads a print-ready, GST-compliant PDF. No watermark, no sign-up.
FAQ
Frequently asked questions
Everything you need to know about tax invoice generation.
Is this GST invoice generator really free?+
Yes. You can create and download unlimited tax invoices for free, with no sign-up and no watermark. A paid plan unlocks saving, branding presets, and history.
Does it auto-split CGST, SGST, and IGST?+
Yes. The builder compares your state code with the place-of-supply state code. Same state → CGST + SGST (equal halves). Different state → IGST (full amount). No manual calculation.
Can I use this if I am not GST-registered?+
A tax invoice can only legally be issued by a GST-registered supplier. If you are unregistered, use the Bill of Supply generator instead.
What HSN code length should I use?+
For FY 2025-26: 4-digit HSN is required if your turnover is ≤ ₹5 Cr (only on B2B), and 6-digit if turnover is > ₹5 Cr. 8-digit is mandatory for exports and notified chemicals.
Is a UPI QR code legally required on a tax invoice?+
A dynamic UPI QR is mandatory only for B2C invoices issued by businesses with aggregate turnover > ₹500 Cr. For everyone else it is optional but recommended for faster payment.
How many copies of a tax invoice should I issue?+
For goods: three copies — Original for Recipient, Duplicate for Transporter, Triplicate for Supplier. For services: two copies — Original for Recipient, Duplicate for Supplier.
Can I edit an invoice after it is issued?+
No. Once issued, a tax invoice cannot be altered. To correct values, issue a Credit Note (reduces value) or Debit Note (increases value) referencing the original invoice.
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Generate your Tax Invoice now
No account needed. Fill in, preview, and download a PDF in under 60 seconds.
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