GST Purchase Bill and Proper Format in India

What is Invoice/Bill?

The Invoice/bill is the document which is available in both soft and hard copy. It consists of the details of the supplier/ purchaser along with the name of the Sales/ purchaser, registration no. (VAT, Service Tax, UIN etc.). The bill also consists of the purchaser details complied of Item name, Quantity, Tax rate, tax amount. The invoice is made in general format and there is no other format available.

Recommended: How to File GST Return Online in India

What is Goods and Services Tax Invoice/Bill?

GST invoice is the invoice that is acquired by the assesses having GSTIN (Goods and Service Tax Identification Number). This invoice describes the rate of tax and the taxable amount over the interstate and intrastate sales/purchases. In case of any such purchases or sales, invoice tax bifurcation is to be done on CGST and SGST. In the case of inter-state sales, IGST will be applied.

GST Purchase Bill or Invoice

These invoices are issued to assesse from their purchases. These invoices are issued on the purchases. In these bills name of purchaser and GSTIN of the purchaser should be there so that the assesse can get their cenvat credit. In GST when the seller uploads his sales register (GSTR-1) the credit in the account of the purchaser will come automatically. There is various difference between invoice date and due date as the major change is that the invoice date implies to the date when the invoice is generated on the bill book, while the due date is termed when the payment is due against the invoice.

While in various cases the invoice serial number is also said to be important for the maintenance for some strict reasons. Just as an example, if an invoice with serial number INV010 is issued, the format of the same must be maintained. Download PDF here.

A Sample of GST Purchase Bill Format for Indian Assesses

Government of India/State
Department of …………………
Form GST INV –1
(See Rule ——–)
Application for Electronic Reference Number of an Invoice
1. GSTIN
2. Name
3. Address
4. Serial No. of Invoice
Details of Receiver (Billed to)
Name
Address
State
State Code
GSTIN/Unique ID
Details of Consignee (Shipped to)
Name
Address
State
State Code
GSTIN/Unique ID
Sr. No Description of Goods HSN Qty. Unit Rate (per item) Total Discount Taxable value CGST SGST IGST
Rate | Amt. Rate | Amt. Rate | Amt.
Freight
Insurance
Packing and Forwarding Charges
Total
Total Invoice Value (In figure)
Total Invoice Value (In Words)
Amount of Tax subject to Reverse Charges
Declaration: Signature
Signatory Name of the Designation/Status
Electronic Reference Number Date-

GST Purchase Bill Generating Guidelines as Suggested by Indian Government

Mandatory Fields Must be in Your GST Purchase Invoice

The fields must be accurately filled up with exact entries. Some of the important fields are Invoice number and date, Customer name, Shipping and billing address, Customer and taxpayer’s GSTIN, Place of supply, HSN code. All the fields are very significant for the future purpose and should be taken into consideration while generating the invoice.

Invoice Date and Due Date should be Properly Entered

It is directed that while filling invoice date and due dates is important be cautious as the difference is that the invoice date is preparation date of the invoice while the due date is concerned with the payment of the invoice due. So, be alert in case of entering GST due date and invoice date.

Maintain the Invoice Serial Number

It is very important to maintain the invoice serial number as for the future purpose as in case a taxpayer wishes to change the invoice format, he can notify it to the tax department along with the invoice serial number.

Read Also: GST Sales Invoice Format in India

Comments ( 78 )
Add Comment
  • M V A RAO

    Hi,

    We are manufacturers, we want to send purchase returns, kindly send us the format for purchase returns invoice /debit note/credit note invoice format.

    thanks
    m v a rao

    • SAG Infotech

      There is no proper format under GST. Refer the rules and make invoice accordingly as per example format available on the net.

  • Harikrishna

    Hello,

    I am exporting our product. my doubt is there any specific invoice format for export? as per the government, export is tax-free. So what needs to be mention in the invoice in CGST, IGST, SGST tab. Also when we claim tax paid for the international transaction, what documents are required.

  • Amit Ghodke

    B can purchase raw material from A 18% tax in same state then B is manufacturing material to use this raw material and sale to C 28% GST, please tell me which type of tax apply and difference between this two tax is 10% because of HSN code Given by dept.

    • SAG Infotech

      The tax of 18% which you have paid at the time of purchase will be available as credit. You have to charge tax at the rate of 28% at the time of sale and at the time of filing return you can pay the net tax after utilising the credit of 18% paid at the time of purchase.

  • Sudeep

    Whether the tax (GST) to be calculated including P&F charge OR only basic price.

  • Anil Patil

    Pls confirm calculation for the comparative purpose for as follows:

    Basic Cost: Rs. 1000 per no.
    P&F: 2%
    Freight: 4%
    GST: 18%

    Regards,
    Anil Patil

  • Tilok Kundlia

    We are a manufacturer in the State of Meghalaya and manufacturing M.S. Bars, Angles and Flats etc. In the course of business we are to sale our products to
    1. Registered Dealer of Meghalaya
    2. Unregistered Dealer of Meghalaya
    3. Consumers for their own use

    We are not giving credit to type 2 and 3 customers. Kindly confirm what kind of Invoices are to be issued to them and what the limit of cash sale to such persons

    • SAG Infotech

      Tax invoice is issued to them mentioning the details of value of goods and tax separately. In case of sale to unregistered dealer, invoice must mention that tax under reverse charge is applicable. So tax invoice has to be issued. Credit will be allowed to the recipient of the tax paid.

  • kavitha

    Hi,

    I need to raise GST Tax invoice. Billing address for Maharastra but shipping address is Chennai. As a buyer, we r also in chennai only. Customer will file tax in maharastra only. So he asking us to mention tax in IGST. Hope as per my knowledge, we have to mention tax in CGST and SGST, where we supply goods within state.

    Pls confirm, can we mention IGST for above scenario as per customer request.

    • SAG Infotech

      You have to charge CGST and SGST only. And you have to pay to government also.

  • Vikas Agrawal

    In b2b billing what details to be show in invoice of purchaser.

    • SAG Infotech

      Invoice number and date

      1. Customer name

      2. Shipping and billing address

      3. Customer and taxpayer’s GSTIN

      4. Place of supply

      5. HSN code

      6. Taxable value and discounts

      7. Rate and amount of taxes i.e. CGST/ SGST/ IGST

      8. Item details i.e. description, unit price, quantity

  • Jignesh patel

    Branch within same state can prepare their own invoice for their customers or the invoice should only be prepared from head office and transferred it to branch ??

    • SAG Infotech

      Invoice can either be made branch wise or can be made at head office also.

  • Vishal kumar jain

    i am a normal shopkeeper how will i make my invoice for general customer

    • SAG Infotech

      Invoice will be made by charging cgst and sgst and mentioning the GSTIN.

  • Kamya

    How would a GST bill look like for a retail purchaser/end customer
    For e.g. Ram goes to Star Bazaar to purchase grocery. How different will the grocery bill look like apart from displaying the GST taxes, as applicable

    • SAG Infotech

      It will same as before. There is no change in bill apart from GST Rate. Instead of TIN number, GSTN number will there.

  • Akshay

    Please provide new Invoice formats as per final GST Rules notified

  • Ravi pratap srivastava

    Can i do the part time account at home in gst

  • Dinesh Ramolia

    Hi
    I M confused for sales bill in
    1. How to charge on local bill SGST and CGST . Eg. B to C sale GST Rate 18 % then both of the SGST 18 % and CGST 18 % will be levied ? or only SGST levied ?
    2. When B to B Sales in interstate then only IGST 18 % levied

    please clarify

  • Venkat

    Hi Friends, is purchase return should reduce the GST in Debite note?????????

  • golekh das

    Apart from cgst,sgst,igst,
    is any additional tax planned like cess & may not be ITC?.

    • SAG Infotech

      Currently other than this government has planned to charge extra cess for the goods/services who are harmful for the society like cess on tabcoo

  • Borad Parag

    I have agree industries and i want to by groundnut from farmer (tax free items) so what is the purchase invoice format for me.

    • SAG Infotech

      For exempted services there is no as such bill format is issued by the department.

  • Vinay

    SAG nice explanations thanks.
    You say no way bill required for interstates sales? How they will check authenticity

  • Durgesh

    Do we have to calculate GST on Insurance or Freight or any other charges shown on Invoice or GST is only charged on Item Wise Logic.

    What are the types on GST % Category wise i.e. on which item how much GST % is charged.
    Do we have to display HSN Code Item wise, if yes what are list of HSN Code & its %age.
    I am yet not cleared with GST Invoice Format, as according to me GST means Tax applicable on entire Charges.

    Please clearify, if any one is cleared on GST Format. Do we have to Change Invoice format as Common for Manufacturer / Retailer or just like VAT, GST will display in Invoices.

  • venkatesh k

    What is the meaning of electronic reference number mentioned in GST INVOICE. How is it generated. Will there be road permits and forms

    • SAG Infotech

      when there is just movement of the goods not for sales purpose in that situation you have to upload the invoice on department site and there is an electronic reference no. will generate and it will be valid only for 30 days.

  • CA Satish Garg

    There is limit of Rs. 50.00 lakhs for individual service provider to deposit the tax on receipt basis. what is status in GST.

    • SAG Infotech

      currently not such provision is there

  • SK.MAHENDRAN

    Sir,
    a. Is it compulsory to follow the above GST Invoice format.
    Because, We are already having our Invoices [pre-printed] in which we can show the SGST, CGST and IGST separately, is it acceptable.
    b. What does movement of goods mean to get Unique id number. What is the difference between Movement of goods and sales

    • SAG Infotech

      No, its just a dummy invoice format. You can make modification according to your requirement. When you just transfer your goods not for sales purpose then an invoice INV-1 form should file to department then they will give you a unique ID no. movement of goods like: transfer to branch, movement for job work etc.

  • Arun

    Hi All,

    Incase of billto and ship to of the customer is in different state.Will there be 2 Invoices or one.
    Like A from Bihar is selling goods to B (Maharstraha) but deliverying the good to Gujart.
    So A will generate an Invoice to B as interstate ( between Bihar to Maharatraha)
    But in the books of B.He will book this as interstate in Maharastrha and since the delivery is in Gujarat again another interstate need to book.
    So in the books of B.purchased from A in maharastrha interstate GST
    Also transfer is considered deemed sales so interstate GST Between Maharastraha to Gujarat.
    Please confirm

    Thanks
    Arun

  • TANGUDU ARUN KUMAR

    Incase of POS-Point of sales.
    Though the customer belongs to different state but the delivery is in the supplier location itself so how the place of suppliy for the good or service determined in this scenario.

    • SAG Infotech

      It’s a destination based tax so tax liability will be arise on the destination of goods.

  • TANGUDU ARUN KUMAR

    Hi All,

    I would like to get clarified the below scenario from both sides like Supplier and Customer

    Case 1:-
    A (Maharashtra dealer) bills to B (Maharashtra dealer) and ships to C (Bihar Dealer), it will come under inter state or intrastate?

    From supplier A: will he book this transaction as intra state or Interstate sales?
    From Customer B: Will he records this transaction as local purchases or inter state purchases.If he records the transaction as local purchases,will he consider this as CGST + SGST and then since the delivery is in Bihar so there will be one more Invoice from B to C which is IGST.

    Could please clarify
    Thanks
    Arun

    • SAG Infotech

      For A it’s a intra-state transaction but for B its inter-state transaction.

      • Arun

        Thanks for the update.

        In the books of B: He receives the Invoice from A Supplier as Intrastate and then since the delivery is in Bihar so its interstate.

        so there will one intra-state Purchase Invoice and inter state sales Transaction.Is that true.
        I mean we need to book two invoices in the books of B.

        Could you please confirm

        Thanks
        Arun

        • Arun

          Could you please comment on the below scenario
          Thanks for the update.

          In the books of B: He receives the Invoice from A Supplier as Intrastate and then since the delivery is in Bihar so its interstate.

          so there will one intra-state Purchase Invoice and inter state sales Transaction.Is that true.
          I mean we need to book two invoices in the books of B.

          please confirm

          Thanks
          Arun

  • Mandeep Sharma

    Could you please help me with state code list which is supposed to be printed on invoice? If not possible then could you please let me know if state code will be in numeric or string format, Like for Maharashtra it can be MH or a number like 27.

  • R A Manish

    What is “Amount of Tax subject to reverse charges” ??
    Please explain with example

    • SAG Infotech

      Not service provider but the service recipient is liable to pay the tax

  • Vicky

    Does HSN has to be generated by the supplier or it will be given by the manufacturer. If so please provide further details how HSN will be generated.

    • SAG Infotech

      HSN code is given by the department on site so you can find the same.

  • Shibu

    Is one GST Reg no for all Gst or Seperate Reg No. for CGST,IGST,SGST?

    • SAG Infotech

      Only one registration can go for all the tax (CGST, SGST, IGST)

  • venkat

    is it practically possible to upload all of our invoice for each month and get the electronic reference number for all invoice one by one.

  • venkat

    is it possible to upload all of our invoices and get the electronic reference number ?

    • SAG Infotech

      there is no need to upload each bill on GST site as there are only those invoices which are made for the movement of the goods.

  • SWATI

    how dis invoice will work in service industry….it specifies description of goods, quanity,units,hsn….service sector can specify services, sac, invoice value,cgst,sgst, net amount of bill.

  • Kalpesh Shah

    I am a retailer, i am issuing approx 200 invoices daily, amount ranging about rs. 150 to rs. 200. do i have to upload every invoice to take Unique Electronic reference number ?

    • SAG Infotech

      Unique Electronic reference no. ll only need if you move your goods from one place to another other then sales purpose. For only general sales purpose there is not need to upload the invoice and get UERN

      • deepu

        Can i move goods purchased by me from another sate to my city in my own vehicle. What kind of invoice n procedures do i have to take?

        • SAG Infotech

          In case of purchases from outside the state , IGST applies. E-way bill is required.

  • A.Wissing

    What’s the different between the ‘unique electronic reference number’ and the ‘Serial No. of Invoice’?

    • SAG Infotech

      Serial no. which is provided by the dealer as its mention in his bill book and “unique ID” will be give by the department to international embassies and authorities. And electronic reference no. will also give by the department to an invoice which is use on goods movement.

  • S. Babuji

    It is connected to CA S Balance question above.

    1) Unique ID No. and the Unique Electronic Reference No. are the same or different

    2) Does it mean that we have to create Unique Electronic Reference No as specified above before
    each despatch.

    Please specify.

    • SAG Infotech

      Not you, but it ll be give by the department at the time of upload the invoice.

  • Swaraj

    Case 1:-
    A (Maharashtra dealer) bills to B (Maharashtra dealer) and ships to C (Bihar Dealer), it will come under inter state or intrastate?

    Case 2:-
    A (Maharashtra dealer) bills to B (Gujrat Dealer) and ships to C (Karnataka Dealer), IGST Gujarat or IGST Karnataka will apply?

  • C.Rakesh

    Need Format Of GSTIN number and Unique ID in GST.

    • SAG Infotech

      Sir GSTIN format is 15 alphanumeric format. It will be based on state code and pan no. base no.

  • CA S Balan

    GST INV-1 released by the government meant for applying for electronic reference number. It means that we have to fill this format electronically from the details of our own invoice. Then an Unique Electronic reference number will be generated. It means that for each of our invoice we have to generate a unique electronic reference number, this number will be base for availing ITC by the buyer and also the base for ITC reconciliation.
    Am I correct?
    Pl reply.
    CA S Balan

  • SAPTARSHI CHANDA

    If I charge freight on sales invoice, will gst be applicable to freight i.e. will the assesable value be basic price + gst??? or will gst be charged just on goods sales value??

    • SAG Infotech

      As per the format given by the department there is no as such clarification given by them . but as per general acceptable formats tax will be calculated on the Net amount which includes fright, insurances, packing and forwarding charges and less by discount amount.

  • sandeep padaye

    it is clear that with in the state transaction, Dual Tax (SGST & CGST) will be Applicable simultaneously.

    But In interstate transaction all Three Tax of GST( i.e. IGST, CGST, SGST ) are applicable or only IGST is applicable. Please clarify.

    • SAG Infotech

      Interstate Transaction IGST will be applicable only.

    • RAMARAJU

      I read the article from that what i have understood is, if an assessee made an interstate sale then IGST will be levied. igst will go to central govt. from that igst dealer can take cenvat credit of SGST and CGST

    • ASHFAQ AHMED M G

      Dear Mr.Sandeep,

      For inter state IGST only applicable
      For Intrastate CGST &SGST applicable.

  • NITIN RASTOGI

    We are waiting for SAG GST Software. We are expecting better support for GST like Genius.