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GST Sales Bill and Proper Sales Bill Format in India

Invoice/Bill is a document either online or in paper format in which details of supplier/ purchaser are incorporated like Name of the Sales/ purchaser, registration no. (VAT, Service Tax, UIN etc.) as well as in bill details of sales or purchases like Item name, Quantity, Tax rate, tax amount should be there. There is no specific format for invoices but there are some general formats.

Goods and Services Tax Invoice/Bill

GST invoice means those invoices which are given or taken by the assessee who holds a GSTIN (Goods and Services Tax Identification No). In these invoices, the assessee should describe the rate of tax and the amount, as well as there should be a bifurcation of the interstate and intrastate sales/purchases. i.e. if there are intrastate sales /purchases, in that case in invoice tax bifurcation will be done on CGST and SGST bases and if there are inter-state sales, in that case, IGST will be applicable.

Read Also: GST Forms: Return Filing, Rule, Registration, Challan, Refund, Invoice

GST Sales Invoice/Bill

The invoice is issued by the assessee to their purchaser. Generally, in these bills, there are already pre-printed company name and their GSTIN No. in these invoices, there is an invoice bill no. that should be in a sequence. These invoice numbers should contain only numerics and alphabets with special characters such as “-” and “/” only. There should be a date of sale on which the invoice will be issued. Then there will be details of the seller and the commodity details, the amount of sales and the tax amount.

GST Sales Bill Generating Guidelines as Suggested by the Indian Government

Every registered business under GST is required to provide GST-compliant invoices to their clients for the sale of goods and services. GST GST-registered suppliers will provide you with GST-compliant purchase invoices.

GST Invoice Format Rules

As such, there is no particular format mentioned for the invoice bill under GST. There is some important information that will be required to be mentioned compulsorily in the GST Invoice (only applicable fields are required to be filled): that is given below:-

Tax Invoice

  • Invoice Number: [Unique Invoice Number]
  • Invoice Date: [Date of Issue]

Supplier Details

  • Name: [Supplier Name]
  • Address: [Supplier Address]
  • GSTIN: [Supplier GSTIN]

Recipient Details

  • Name: [Recipient Name]
  • Address: [Recipient Address]
  • GSTIN: [Recipient GSTIN] (if registered)

Goods/Services Details

  • Description of Goods/Services: [Detailed Description of each item/service]
  • HSN/SAC Code: [HSN/SAC Code for each item/service]
  • Quantity: [Quantity of each item/service]
  • Unit Price: [Price per unit for each item/service]
  • Total Amount:[Total Value for each item/service]

Taxable Value and GST Details

  • Taxable Value (₹): [Total value before tax]
  • GST Rate: [Applicable GST Rate (CGST, SGST/UTGST, IGST)]
  • Tax Amount:
    • CGST (₹): [CGST Amount]
    • SGST/UTGST (₹): [SGST/UTGST Amount]
    • IGST (₹): [IGST Amount]
  • Total Amount Payable (₹): [Total amount including taxes]

Payment Terms

Other Important Details

  • Place of Supply: [Place where goods/services are supplied]
  • Delivery Address: [Delivery address if different from the place of supply]
  • Reverse Charge Applicability: [Yes/No]
  • Supplier’s Signature or Digital Signature: [Space for Signature]

Usage of Invoice/ Sales Bill under GST

GST Invoice Bills can be used in several industries including Restaurants, Construction, Hospitals, Cinema, Colleges, Transport, Hostels, Schools, Canteens, Hotels, Jewellery, Textiles, Kirana stores, Retail Shops, Insurance, Car Sales, Bike sales and so on. This bill can also be used by professionals such as doctors and lawyers.

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Ribhu Sharma
I am Ribhu Sharma, a semi qualified chartered accountant and a commerce graduate from Kota university, Presently working with SAG Infotech Pvt.Ltd.Jaipur View more posts
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Join the Conversation

124 thoughts on "GST Sales Bill and Proper Sales Bill Format in India"

  1. I have a query regarding the Sequencing of GST Bill Number, Bill Date & Filing Month.

    Let us take example 3 for Bill Number and Bill Date

    Bill Numbers and Bill Dates by Service Provider
    1. Bill Number GTFC/5274, Dated 01.09.2020, Bill Amount 15000, IGST – 2700
    2. Bill Number GTFC/5275, Dated 01.10.2020, Bill Amount 20000, IGST – 3600
    3. Bill Number GTFC/5276, Dated 01.09.2020, Bill Amount 15000, IGST – 2700

    Now GST for Rs. 5400/- will be paid for Bill Numbers GTFC/5274 & GTFC/5276 on or Before 20.10.2020 & GST for Rs, 3600/- will be paid for Bill Numbers GTFC/5275 on or Before 20.11.2020.

    Sequence GTFC/5….. is the same but the filing date for bills is different, please advise the correct Practice for Billing.

    With Regards
    Tikaram Chaudhary

  2. Hi,

    I bought a new AC last week in Delhi with Delhi’s shipping address. CGST and SGST were charged on the bill.

    Now I want to take this AC to my flat in Noida.

    Is there a problem with it?

    Do I need a bill with the shipping address of Noida?

  3. Hi
    Need a sample format of GST sale invoice of an old vehicle of the company. I have purchased a vehicle whose WDV in today date is 7.5 lac and I sold it for 10 lac. Acc to new GST regime GST will be calculated on profit margin ie 2.5 lac = 30000.

    Please share the format.

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