Free template
Handwritten GST bill format: a free printable blank and a filled-in sample
A handwritten GST bill is a valid tax invoice as long as it carries what the rules require: your name, address and GSTIN, a serial number, the date, the buyer's details, the HSN or SAC code, description, quantity, taxable value, the CGST and SGST or IGST, the place of supply for inter-state sales, and your signature. For goods it is made in three copies: original for the buyer, duplicate for the transporter, triplicate for you. Handwritten bills stop being enough for B2B sales once yearly turnover passes ₹5 crore, because e-invoicing applies.
Download the blank bill
Free, no sign-up, no email. Opens in Word, Google Docs and LibreOffice; the spreadsheet in Excel, Google Sheets and LibreOffice Calc.
The Word file is a single A4 page: supplier and recipient boxes, twelve ruled rows, the tax columns, the totals block, a signature line and the tick-boxes for the three copies. Print it as it is, or take it to a local press and have a bill book made in triplicate with a serial number on every page. The Excel file is the same bill with the GST formulas built in, for the days you would rather type it.
A filled-in sample
A garment wholesaler in Pune billing a school-uniform shop in the same city for shirts, trousers and socks. Taxable value ₹36,240, and at 5% that is ₹906 of CGST and ₹906 of SGST, for a bill of ₹38,052. This is what the blank above looks like once it has been written on.
TAX INVOICE
Original for recipient
Sai Textiles
Shop 9, Sample Arcade, Laxmi Road
Pune, Maharashtra 411030
GSTIN: 27EFGDH6802J1Z0
Bill to
Shree Ganesh Uniforms
Gala 4, Sample Complex, Chinchwad
Pune, Maharashtra 411033
GSTIN: 27HJKDL4680M1Z2
State: Maharashtra (27)
Dispatch
Goods sent by tempo
Vehicle: MH 14 XX 2208
Reverse charge: No
| # | Description | HSN/SAC | Qty | Rate | Taxable | CGST | SGST | Amount |
|---|---|---|---|---|---|---|---|---|
| 1 | Cotton school shirts, white, sizes 30 to 34 | 6205 | 40 Nos | 410.00 | 16,400.00 | 410.00 @2.5% | 410.00 @2.5% | 17,220.00 |
| 2 | Grey school trousers, sizes 28 to 32 | 6203 | 30 Nos | 560.00 | 16,800.00 | 420.00 @2.5% | 420.00 @2.5% | 17,640.00 |
| 3 | School socks, white, pair | 6115 | 80 Pair | 38.00 | 3,040.00 | 76.00 @2.5% | 76.00 @2.5% | 3,192.00 |
| Total | 36,240.00 | 906.00 | 906.00 | 38,052.00 | ||||
Taxable value₹36,240.00
CGST₹906.00
SGST₹906.00
Round off₹0.00
Total amount₹38,052.00
In words: Indian Rupees Thirty Eight Thousand Fifty Two Only
What each field is for
| Field | What to write | Needed |
|---|---|---|
| Supplier name, address, GSTIN | Printed or stamped at the top of every page. Do not rely on writing it out each time. | Always |
| Invoice number | Up to 16 characters, running, restarting each financial year. Pre-printed numbers in a bill book make a gap obvious. | Always |
| Date of issue | The date you issue the bill, not the date you wrote the order. | Always |
| Recipient name and address | Add the GSTIN or UIN if they are registered. If they are not, and the bill is ₹50,000 or more, also the delivery address and the state with its code. | Always |
| HSN or SAC, description | The HSN code with 4 digits on B2B bills for sellers with turnover up to ₹5 crore, 6 digits above. Describe each item clearly. | Always |
| Quantity, rate, discount | One line per item. A discount is taken off the line before tax is worked out. | Always |
| Taxable value | The value after discount. Tax is worked out on this figure. | Always |
| Tax rate and amount | CGST + SGST inside your state, IGST across states. Show the rate and the amount for each. | Always |
| Place of supply | The state and its code, on sales that cross a state line. | If inter-state |
| Reverse charge | Whether tax is payable on reverse charge. Usually "No". | Always |
| Signature | Of the supplier or an authorised signatory. A signature is what makes a handwritten bill valid. | Always |
| Copy marking | Original for recipient, duplicate for transporter, triplicate for supplier for goods; original and duplicate for services. | Always |
The three copies
Goods are billed in triplicate, and each copy is marked:
- Original for recipient. The buyer keeps it. It is the one they claim credit on.
- Duplicate for transporter. Travels with the goods.
- Triplicate for supplier. Yours, kept in the bill book.
Services need two: original for the recipient and duplicate for the supplier. A carbon-copy book writes all of them in one go, which is the reason bill books exist.
Writing a bill by hand so it survives a check
- Pre-printed serial numbers. You cannot skip one without it showing.
- One pen, no overwriting. Strike a mistake once, initial it and write the correction beside it.
- Draw a line through unused rows. Nothing can be added to the bill later.
- Write the amount in words. It is the figure that cannot be altered by adding a digit.
- A cancelled bill stays in the book. Write "cancelled" across it and keep every copy.
- Sign each bill. Without a signature a handwritten bill is not a valid invoice.
- Total the day's bills. The day-end figures are what your GST return is built from.
When handwriting stops being enough
A handwritten or computer-printed invoice is fine for sellers below the e-invoicing limit. Once your yearly turnover passes ₹5 crore, B2B invoices must be generated through the government's e-invoice system, with an invoice reference number and a QR code, and a handwritten B2B bill from a seller above the limit is not treated as a valid invoice. Sales to consumers are not covered by the mandate. The threshold has been lowered before, so check the current figure on the GST portal.
Using the files
- Both open in Microsoft Office, Google Docs and Sheets, LibreOffice, and Office or WPS on a phone.
- In Excel, the blue cells are sample data and the item rows are blank. Type a quantity and rate and the tax and total follow.
- Print the Word file on A4, or give it to a press as the master for a bill book.
- Use the Excel file when a customer wants the bill as a PDF on WhatsApp.
Rather do it on your phone? If you would rather not write bills by hand, EstimateBill makes the invoice on your phone, numbers it by itself and sends it as a PDF on WhatsApp, offline, with no account. Keep the bill book for the counter and let the app do the invoices that go to other businesses.
Get EstimateBill, free · Or use the browser invoice generator
Questions people ask
Is a handwritten GST bill valid?
Yes, as long as it carries the details Rule 46 requires and a signature, and you are below the e-invoicing limit for B2B sales. The rules do not say an invoice must be typed.
How many copies of a GST bill are required?
Three for goods: original for the recipient, duplicate for the transporter and triplicate for the supplier. Two for services: original for the recipient and duplicate for the supplier.
What must a GST bill include?
Supplier name, address and GSTIN; a serial number of up to 16 characters; the date; recipient details; HSN or SAC; description; quantity; taxable value; tax rate and amount; place of supply on inter-state sales; whether tax is payable on reverse charge; and a signature.
Can I use a bill book that does not show the GST split?
If you are registered and charging tax, the tax must be shown, split into CGST and SGST or shown as IGST. A bill book with no tax columns is only suitable for sellers who do not charge GST.
Do handwritten bills need a signature?
Yes. A signature, or a digital signature on an electronic bill, is one of the required particulars.
When must I stop issuing handwritten bills?
For B2B sales, once your annual turnover passes ₹5 crore, e-invoicing applies and invoices must be generated through the government portal. Confirm the current limit on the GST portal.