What must a GST invoice include?
- Supplier's name, address and GSTIN
- A unique, consecutive invoice number and the date of issue
- Recipient's name and address, and GSTIN if registered
- HSN code for goods or SAC code for services
- Description, quantity, value and taxable value of each item
- Tax rate and amount of CGST and SGST (same state) or IGST (different state)
- Place of supply, and the signature of the supplier or authorised representative
CGST + SGST or IGST?
If the supplier and the place of supply are in the same state, the GST is split equally into CGST and SGST. If they are in different states, the full amount is charged as IGST.
This generator creates a simple invoice for small businesses. Businesses above the e-invoicing turnover limit must generate e-invoices through the government IRP portal. Please verify tax rates and rules with your accountant.