Complete every field. A missing particular can cost your customer the input tax credit.
Tax Invoice
Under the goods and services tax legislation
Complete every field. A missing particular can cost your customer the input tax credit.
| Invoice No. | [SERIAL] | Invoice date | [DATE] |
| Buyer’s order no. | [REF] | Order date | [DATE] |
| Due date | [DATE] | Terms of payment | [DAYS] days |
| Dispatched through | [CARRIER] | Vehicle / LR no. | [NUMBER] |
| Place of supply | [STATE] — [CODE] | Reverse charge | [Yes / No] |
| Invoice from — supplier | Invoice to — recipient |
|---|---|
| [LEGAL NAME] [Trade name, if different] [ADDRESS] [CITY] [PIN] GSTIN: [GSTIN] State: [STATE] — [CODE] PAN: [PAN] [PHONE] | [EMAIL] | [LEGAL NAME] [ADDRESS] [CITY] [PIN] GSTIN: [GSTIN or "Unregistered"] State: [STATE] — [CODE] Ship to (if different) [ADDRESS] |
| # | Description of goods or services | HSN/SAC | Qty | Unit | Rate | Taxable value |
|---|---|---|---|---|---|---|
| 1 | [DESCRIPTION] | [CODE] | [QTY] | [UOM] | [RATE] | [AMOUNT] |
| 2 | [DESCRIPTION] | [CODE] | [QTY] | [UOM] | [RATE] | [AMOUNT] |
| 3 | [DESCRIPTION] | [CODE] | [QTY] | [UOM] | [RATE] | [AMOUNT] |
| Total taxable value | [AMOUNT] |
| Tax | Rate | Amount |
|---|---|---|
| [CGST — intra-State only] | [%] | [AMOUNT] |
| [SGST / UTGST — intra-State only] | [%] | [AMOUNT] |
| [IGST — inter-State only] | [%] | [AMOUNT] |
| Invoice total | ₹ [AMOUNT] |
| Bank details | Declaration | For [COMPANY NAME] |
|---|---|---|
| A/c name: [NAME] Bank: [BANK], [BRANCH] A/c no.: [NUMBER] IFSC: [IFSC] | UPI: [ID] | We declare that this invoice shows the actual price of the goods or services described and that all particulars are true and correct. Amount in words: [RUPEES … ONLY] | _______________________ Authorised signatory Date: [DATE] |
4 more pages in the Word file
Preview of the first page. Highlighted fields are the ones you fill in — they appear the same way in Word. Scroll the preview to read on; the full document runs to 5 pages.
These notes accompany the template and explain the drafting choices, the compliance points and the mistakes most often made with this document. They appear as a final page in the Word file, intended to be deleted before the document is executed.
Input tax credit is available to the recipient only against a valid tax invoice containing the prescribed particulars, and only where the supplier has reported the supply and paid the tax. A missing GSTIN, a wrong place of supply, or an unreported invoice moves the loss onto the customer, who will come back to you. Treat the particulars as a commercial obligation, not a formality.
Central and State tax apply to an intra-State supply; integrated tax applies to an inter-State supply. The determination depends on the place of supply, which for services frequently is not the customer’s billing address — different rules apply to services connected with immovable property, transportation, events, and supplies to unregistered persons. Charging the wrong type means the customer cannot use the credit and the supplier must correct and re-report.
The number must be consecutive, unique within the financial year, and within the prescribed character limit. Separate series for different branches or supply types are permissible if each is itself consecutive. Gaps, duplicates and restarts mid-year are among the first things picked up in an audit.
For goods, the invoice is issued before or at the time of removal or delivery. For services, within the prescribed period from the supply. For continuous supply, by reference to the due date of payment or the event stated in the contract. Late invoicing shifts the tax period and creates a mismatch between your return and your customer’s.
Where the turnover threshold applies, an invoice is valid only if reported to the portal and an invoice reference number obtained. An invoice raised outside that system is not a valid invoice at all, and the credit fails. The threshold has been progressively lowered; check whether it now applies to you rather than relying on a position taken when it did not.
The number of digits required depends on turnover. Stating fewer digits than required is a defect. Maintain the codes in the item master rather than typing them per invoice, and review them when the turnover band changes.
A discount given at or before the time of supply and shown on the invoice reduces the taxable value. A discount given afterwards reduces it only if it was agreed before or at the time of supply, is linked to the specific invoices, and the recipient reverses the corresponding credit. Post-supply discounts handled informally are a recurring audit finding — use a credit note.
Where goods are delivered to a person other than the buyer, both parties must be shown, and the place of supply is determined by the applicable rule rather than by the delivery address. Getting this wrong on a three-party transaction is common.
Where tax is payable by the recipient on reverse charge, the invoice must say so, and the supplier does not charge the tax. Silence on the point leads either to double payment or to neither party paying.
These are zero-rated and must carry the prescribed endorsement, and the invoice must state whether the supply is made on payment of integrated tax or under a bond or letter of undertaking without payment. Omitting the endorsement delays the refund.
Where the supplier is a registered micro or small enterprise, statutory payment timelines apply and interest runs automatically on delay, with consequences for the buyer’s deduction of the expenditure. State the registration on the invoice so the buyer knows the position — buyers frequently do not, and discover it at year end.
An invoice already issued and reported cannot simply be edited. Correct it by a credit or debit note carrying its own particulars and reference to the original invoice, and report it within the period prescribed. Revised invoices are permitted only in limited circumstances.
Invoices and the underlying records must be retained for the period prescribed, and longer where a proceeding is pending. Retain the reported data as well as the document.
Reflects Indian tax law current as of {{DATE OF USE}}. Prescribed particulars, e-invoicing thresholds, HSN digit requirements, time limits and place of supply rules all change — have the invoice template and the accounting system configuration reviewed by a tax adviser, and again whenever the turnover band changes.
This is a ready-to-use template provided for convenience. Laws and requirements change, and every situation is different — please have it reviewed by a qualified professional (a lawyer, company secretary, or chartered accountant as relevant) before you rely on it.