Free template
GST invoice format in Excel and Word
A GST tax invoice must show the supplier's name, address and GSTIN; a consecutive invoice number of up to 16 characters; the date; the buyer's name, address and GSTIN if registered; HSN or SAC; quantity, value and taxable value after discount; the GST rate and amount split into CGST + SGST or IGST; the place of supply; whether reverse charge applies; and a signature.
Download the GST invoice format
Free, no sign-up, no email. Opens in Excel, Google Sheets and LibreOffice Calc; the spreadsheet in Word, Google Docs and LibreOffice.
The Excel file does the GST for you. Pick the place of supply from the drop-down and it compares its first two digits with your GSTIN: same state, the tax goes to the CGST and SGST columns at half the rate each; different state, it goes to IGST at the full rate. The HSN summary adds up by code and rate. The Word file is the same invoice, for people who prefer to type the numbers.
A filled-in sample
A Pune electrical wholesaler invoicing a registered hardware shop in Nashik. Both GSTINs start with 27, Maharashtra, so the 18% splits into 9% CGST and 9% SGST. Two lines share HSN 8536, so the summary shows two rows for three lines. That is the grouping your accountant matches against GSTR-1.
TAX INVOICE
Original for recipient
Sahyadri Electricals
Unit 7, Sample Industrial Estate, Bhosari
Pune, Maharashtra 411026
GSTIN: 27LMNDP4321Q1ZR
Bill to
Mehta Hardware Stores
14, Sample Bazaar Lane, Main Road
Nashik, Maharashtra 422001
GSTIN: 27WXYZE6789K1Z5
State: Maharashtra (27)
Ship to
Mehta Hardware Stores (godown)
Gat 55, Sample Road, Ambad, Nashik 422010
Vehicle MH-15-XX-0000 · LR 4471
| # | Description | HSN/SAC | Qty | Rate | Taxable | CGST | SGST | Amount |
|---|---|---|---|---|---|---|---|---|
| 1 | Modular switch 6A, 1-way (box of 20) less discount ₹600.00 | 8536 | 15 Box | 1,240.00 | 18,000.00 | 1,620.00 @9% | 1,620.00 @9% | 21,240.00 |
| 2 | PVC insulated copper wire 1.5 sq mm, 90 m coil | 8544 | 20 Coil | 1,560.00 | 31,200.00 | 2,808.00 @9% | 2,808.00 @9% | 36,816.00 |
| 3 | MCB 32A double pole | 8536 | 24 Nos | 385.00 | 9,240.00 | 831.60 @9% | 831.60 @9% | 10,903.20 |
| Total | 58,440.00 | 5,259.60 | 5,259.60 | 68,959.20 | ||||
Taxable value₹58,440.00
CGST₹5,259.60
SGST₹5,259.60
Round off−₹0.20
Invoice total₹68,959.00
In words: Indian Rupees Sixty Eight Thousand Nine Hundred Fifty Nine Only
Change the place of supply to 29 (Karnataka) in the Excel file and the same ₹58,440 of taxable value carries ₹10,519.20 of IGST instead of ₹5,259.60 + ₹5,259.60. The total does not move by a paisa.
Every field, and the rule behind it
Rule 46 of the CGST Rules, 2017 lists what a tax invoice must contain. Here it is field by field, in the order the template uses:
| Field | What to write | Needed |
|---|---|---|
| Supplier name, address, GSTIN | As registered. The first two digits of your GSTIN are your state code. | Rule 46(a) |
| Invoice number | Consecutive, unique for the financial year, at most 16 characters, using letters, numbers, hyphen or slash. SE/26-27/0318 is 13. | Rule 46(b) |
| Invoice date | For goods, at or before removal/delivery. For services, within 30 days of supplying them. | Rule 46(c) |
| Buyer name, address, GSTIN | GSTIN if they are registered. Unregistered buyer and ₹50,000 or more: name, address and delivery address with state name and code. | Rule 46(d), (e) |
| HSN / SAC | 4 digits if your turnover last year was up to ₹5 crore, 6 digits above that. Optional on B2C invoices for the smaller band. | Rule 46(g) |
| Description, quantity, unit | Enough that the buyer and an officer can tell what was supplied. | Rule 46(h), (i) |
| Total value and discount | List price, then any discount on the invoice itself. | Rule 46(j), (k) |
| Taxable value | The value after discount. This is what the tax is calculated on. | Rule 46(k) |
| Rate and amount of tax | CGST and SGST/UTGST (each half the rate) within one state; IGST across states. | Rule 46(l), (m) |
| Place of supply | State name and code. Required for inter-state supplies; show it on every invoice anyway, because it is what decides the split. | Rule 46(n) |
| Delivery address | If different from the place of supply. | Rule 46(o) |
| Reverse charge | Yes or No. "No" for almost every small business sale. | Rule 46(p) |
| Signature | Physical or digital signature of the supplier or an authorised person. | Rule 46(q) |
CGST + SGST or IGST: the only rule you need
Compare two state codes: the first two digits of your GSTIN and the place of supply.
- They match, so it is an intra-state supply: charge CGST at half the rate and SGST at half the rate. 18% becomes 9% + 9%.
- They differ, so it is inter-state: charge IGST at the full rate.
For a buyer with a GSTIN and goods delivered to them, the place of supply is usually their state, which is the first two digits of their GSTIN. For services and unregistered buyers the rules have more cases, which is why the template lets you choose the place of supply rather than guessing it. In the union territories without a legislature (Chandigarh, Ladakh, Lakshadweep, Andaman & Nicobar, and Dadra & Nagar Haveli and Daman & Diu) UTGST replaces SGST. Same half rate, different name.
Getting the split wrong does not change the total, but a buyer cannot claim input credit on tax charged under the wrong head. The fix is a credit note and a fresh invoice. Our guide to GST invoice requirements in India goes deeper, including credit notes and e-invoicing.
When this template is not enough
- E-invoicing. If your aggregate turnover in any year since 2017-18 crossed ₹5 crore, B2B invoices must be reported to the Invoice Registration Portal and carry the IRN and QR code it returns. A spreadsheet cannot do that. You need accounting software or the government's IRP tools.
- E-way bill. Moving goods worth more than ₹50,000 generally needs an e-way bill before the vehicle leaves. Some states set a higher limit for movement within the state. The sample's ₹68,959 consignment would need one for an inter-state move.
- Composition dealers. Under the composition scheme you cannot charge GST. Issue a bill of supply marked "composition taxable person, not eligible to collect tax on supplies" instead of a tax invoice.
- Copies. For goods, the invoice is prepared in triplicate: original for recipient, duplicate for transporter, triplicate for supplier. For services, in duplicate. Print the Excel file three times with the label in cell A2 changed.
Numbering, rounding and words
Numbering: start a new series each financial year on 1 April. SE/26-27/0001 is the first invoice of 2026-27. A separate series per branch or document type is allowed, but each must be consecutive with no gaps. How to number invoices has the patterns that work.
Rounding: the template rounds the payable amount to the nearest rupee and shows the difference as a round-off line (−₹0.20 in the sample). The tax amounts themselves stay in paise, so they match your GST return exactly.
Amount in words: not listed in Rule 46, but expected by nearly every buyer's accounts team and bank. Excel cannot spell out numbers without a macro, so the template leaves it as a cell you retype. Macros are deliberately left out, so the file opens without security warnings.
Rather do it on your phone? The EstimateBill app keeps your GSTIN, clients and items on your phone and turns them into a PDF invoice in about a minute, offline and with no account. Be clear about where it is today: the current version prints the GSTIN and the GST rate on each line but shows GST as one line, without the CGST/SGST split or an HSN column. If your buyer needs those, use the Excel file above.
Get EstimateBill, free · Or use the browser invoice generator
Questions people ask
Is a GST invoice in Excel valid?
Yes. The law specifies what the invoice must contain, not what software makes it. A correctly filled Excel or Word invoice, printed or sent as a PDF, is a valid tax invoice, unless your turnover puts you under e-invoicing, where the IRN and QR code are also required.
What is the difference between a GST invoice and a normal bill?
A tax invoice carries the fields in Rule 46: your GSTIN, HSN/SAC, the tax split and place of supply among them. A registered buyer can claim input tax credit only on a tax invoice. A plain bill, or a bill of supply from a composition dealer, does not allow that.
How many digits of HSN do I need?
Four digits if your aggregate turnover in the previous year was up to ₹5 crore (mandatory on B2B invoices), six digits above ₹5 crore. SAC codes for services are six digits but the four-digit heading is accepted in the smaller band.
When do I charge IGST instead of CGST and SGST?
When the place of supply is in a different state or union territory from your registration. The Excel file makes the choice automatically by comparing your GSTIN's first two digits with the place of supply.
Do I need a signature on a GST invoice?
Rule 46 asks for the signature or digital signature of the supplier or an authorised representative. A scanned signature on a PDF is common practice for small businesses.
Can I edit an invoice after sending it?
Not once it is issued. Correct it with a credit note or debit note that references the original. Can you edit an invoice after sending it? explains how.