What a GST tax invoice must show
Rule 46 of the CGST Rules lists what a registered supplier's tax invoice must contain. This generator includes every field:
- supplier's name, address and GSTIN;
- an invoice number of up to 16 characters (letters, digits, hyphen and slash only), unique for the financial year;
- the date of issue;
- the recipient's name, address and GSTIN if they're registered;
- the HSN code for goods or SAC code for services;
- a description, quantity, value and taxable value after any discount;
- the tax rate and amount for CGST, SGST/UTGST or IGST;
- the place of supply with the state name, for supplies between states;
- whether tax is payable on reverse charge;
- a signature (not needed on an electronic invoice).
CGST + SGST or IGST?
It depends on the place of supply, compared with your own state:
| Sale | Tax charged | Example at 18% |
|---|---|---|
| Within your state (intra-state) | CGST + SGST, half each | 9% CGST + 9% SGST |
| To another state (inter-state) | IGST | 18% IGST |
| Export of services under LUT | No tax (zero-rated) | 0% IGST |
Type a GSTIN and the tool reads the state from its first two digits (for example, 29 is Karnataka and 27 is Maharashtra).
GST rates after GST 2.0
Since 22 September 2025, most goods and services fall into two main slabs, 5% and 18%, with 40% for luxury and "sin" items. The old 12% and 28% slabs were mostly merged into these. Most professional, IT and consulting services are at 18%. Check the rate for your HSN/SAC code before you invoice; you can set a different rate on each line.
Common SAC codes for services
| Service | SAC |
|---|---|
| Custom software, web or app development | 998314 |
| IT consulting and support | 998313 |
| Hosting and IT infrastructure | 998315 |
| Management or marketing consulting | 998311 |
| Graphic, UI/UX and product design | 998391 |
| Advertising services | 998361 |
| Translation and interpretation | 998395 |
| Other professional services (e.g. content writing) | 998399 |
There's a longer list, with notes on edge cases, in the SAC code guide on easylancing.
Invoicing a client abroad
Services to a client outside India, paid in foreign currency, are usually an export of services: zero-rated, with no GST charged if you have filed a Letter of Undertaking (LUT). Choose India export under LUT as the tax type. The invoice then shows IGST at 0%, the place of supply as "Outside India" and the exact endorsement wording the rules require. Read how to file an LUT first.
Frequently asked questions
Is a GST invoice different from a normal invoice?
I'm not registered for GST. Can I use this?
How is the amount in words written?
Can I use different GST rates on one invoice?
Does it make e-invoices (IRN)?
Is my GSTIN sent anywhere?
Last updated . How we check our tools. Sources: CBIC GST, CGST Rules 2017 Rule 46.