Free template
Proforma invoice format in Word and Excel
A proforma invoice is a preliminary bill sent after the buyer agrees but before the goods or services are supplied, usually to collect an advance or support the buyer's purchase approval. It looks like an invoice and shows the expected GST, but it is not a tax invoice under GST: it is not reported in GSTR-1 and no input tax credit can be claimed on it.
Download the proforma invoice format
Free, no sign-up, no email. Opens in Word, Google Docs and LibreOffice; the spreadsheet in Excel, Google Sheets and LibreOffice Calc.
The Excel file calculates the same way as the GST invoice format, so when the advance arrives you can copy the lines straight into the tax invoice. Only the heading, number series and terms change.
A filled-in sample
A Pune steel-furniture maker sending a proforma to a coaching centre in Bengaluru. Seller in Maharashtra (27), buyer in Karnataka (29): an inter-state supply, so one IGST column at 18% instead of the CGST/SGST pair.
PROFORMA INVOICE
Not a tax invoice. A GST tax invoice will be issued on dispatch.
Vishwa Steel Furniture
Plot 19, Sample MIDC Road, Chakan
Pune, Maharashtra 410501
GSTIN: 27FGHDJ8765R1ZW
Bill to
Brightpath Coaching Centre
3rd floor, Sample Arcade, 80 Feet Road
Koramangala, Bengaluru, Karnataka 560034
GSTIN: 29HJKDL1357P1Z0
State: Karnataka (29)
Deliver to
Brightpath Coaching Centre
Same as billing address
Delivery within 10 days of advance
| # | Description | HSN/SAC | Qty | Rate | Taxable | IGST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Steel almirah 78 inch with locker | 9403 | 4 Nos | 11,500.00 | 46,000.00 | 8,280.00 @18% | 54,280.00 |
| 2 | Office chair, mid-back mesh, with arms | 9401 | 20 Nos | 3,650.00 | 73,000.00 | 13,140.00 @18% | 86,140.00 |
| 3 | Classroom bench, 2-seater, steel frame | 9403 | 30 Nos | 4,200.00 | 1,26,000.00 | 22,680.00 @18% | 1,48,680.00 |
| Total | 2,45,000.00 | 44,100.00 | 2,89,100.00 | ||||
Taxable value₹2,45,000.00
IGST₹44,100.00
Round off₹0.00
Amount payable₹2,89,100.00
In words: Indian Rupees Two Lakh Eighty Nine Thousand One Hundred Only
What each field is for
| Field | What to write | Needed |
|---|---|---|
| "Proforma invoice" and "not a tax invoice" | Both, clearly at the top. This stops the buyer's accountant booking it as a purchase. | Always |
| Proforma number | Its own series, e.g. PI/26-27/027. Never use your tax-invoice series, which must not have gaps. | Always |
| Date and valid until | Prices in a proforma are an offer. Give it an end date. | Always |
| Seller and buyer with GSTINs | As they will appear on the tax invoice, so the buyer's purchase order matches. | Always |
| Place of supply | Decides the tax heads. The sample is Pune to Bengaluru, so IGST. | Always |
| Items with HSN, qty, rate | Exactly what will be dispatched. The tax invoice should repeat these lines. | Always |
| Expected GST | IGST at the full rate across states; CGST + SGST within one. | If registered |
| Amount payable and advance | The total, and how much is needed to confirm the order. | Always |
| Bank details | Account, IFSC and a payment reference, so the advance can be matched. | Advised |
| Delivery and validity terms | When dispatch happens relative to payment, and who pays freight. | Always |
What a proforma is, and is not, under GST
The GST Act does not mention proforma invoices at all. That is the whole point: a proforma sits outside the tax system.
- No tax is due on it. Issuing a proforma does not create a GST liability, and it does not go into GSTR-1.
- The buyer cannot claim input credit on it. Only a tax invoice supports a credit claim. That is why the sample says so in its subtitle and in its first term.
- The tax invoice comes later. For goods, you issue it at or before dispatch. For the sample, when the furniture leaves Chakan.
- Advances are treated differently for goods and services. An advance for goods does not trigger GST for most suppliers. An advance for services does: when the money arrives you issue a receipt voucher and pay GST on it, then adjust it on the final invoice.
More background in what is a proforma invoice.
When to send a proforma rather than a quotation
A quotation asks "do you want this at this price?" A proforma says "you have agreed; here is exactly what you will be billed, please pay the advance." In practice you send a proforma when:
- the buyer's purchase or accounts team needs an invoice-shaped document to release an advance;
- an importer or exporter needs it for a bank, letter of credit or customs pre-clearance;
- a government office or institution approves spending against a proforma before a purchase order;
- you make to order and will not start without money in the bank, as the furniture maker in the sample does.
If the buyer has not agreed on price yet, send a quotation instead.
Common mistakes
- Using the tax-invoice number series. If the order is cancelled, you are left with a gap in a series that must be consecutive. Keep PI numbers separate.
- Leaving out "not a tax invoice". Buyers do sometimes file a proforma as a purchase bill and claim credit on it. The label prevents that.
- No validity date. Steel, electronics and imported goods reprice quickly. A proforma accepted two months later at old prices is your loss.
- Different lines on the final invoice. If the tax invoice does not match the proforma the buyer approved, their accounts team will hold the payment while someone explains.
Rather do it on your phone? EstimateBill does not have a separate proforma document in the app today. The nearest workflow is an estimate, sent as a PDF, then converted to an invoice in one tap when the order is confirmed. That works well for quotes and final bills. For a formal proforma with IGST shown, use the files above.
Get EstimateBill, free · Or use the browser invoice generator
Questions people ask
Is GST charged on a proforma invoice?
No. A proforma shows the GST the buyer should expect, but no tax is payable because of it and it is not reported in GSTR-1. Tax is charged on the tax invoice you issue when you supply, or on a receipt voucher if you receive an advance for services.
Can input tax credit be claimed on a proforma invoice?
No. Input tax credit needs a tax invoice or debit note. That is why the template marks it "not a tax invoice".
Is a proforma invoice legally binding?
It is a commercial document. Once the buyer accepts it and pays the advance, it records the agreed terms, but it has no status under GST.
What is the difference between a proforma invoice and a tax invoice?
A proforma comes before supply and asks for payment or approval; it carries no tax liability. A tax invoice is issued at supply, carries all the Rule 46 fields, creates the GST liability, and lets a registered buyer claim credit.
Does a proforma invoice need a GSTIN?
It is not required, since the document has no GST status. Include both GSTINs anyway, because the buyer checks them against the tax invoice that follows.