GST Invoice Generator

A GST Invoice Generator is an online tool that helps businesses create GST-compliant tax invoices as per the format prescribed under the Central Goods and Services Tax (CGST) Act, 2017. Every registered GST taxpayer must issue a tax invoice for all taxable supplies of goods or services. The generator automatically calculates CGST, SGST, or IGST based on the transaction type, applies the correct tax rates, and produces a professional invoice with all mandatory fields. This eliminates manual errors in tax computation, ensures legal compliance, and speeds up the billing process for businesses of all sizes.

As per Rule 46 of the CGST Rules, a GST invoice must contain these mandatory fields: (1) Name, address, and GSTIN of the supplier, (2) Invoice number (consecutive serial number not exceeding 16 characters), (3) Date of issue, (4) Name, address, and GSTIN/UIN of the recipient (if registered), (5) Name and address of the recipient and delivery address (if unregistered), (6) HSN/SAC code for goods/services (4-digit for turnover above ₹5 Cr, 2-digit for ₹1.5-5 Cr), (7) Description of goods/services, (8) Quantity and unit of measurement, (9) Taxable value, (10) Tax rates (CGST, SGST, IGST) and amounts, (11) Total invoice value, (12) Place of supply, and (13) Signature or digital signature of the supplier.

E-invoicing (electronic invoicing) under GST is the system of submitting B2B invoices to the Invoice Registration Portal (IRP) for authentication and generation of an Invoice Reference Number (IRN) and QR code. As of August 2023, e-invoicing is mandatory for businesses with annual aggregate turnover exceeding ₹5 Crores. The IRP validates the invoice, generates an IRN, and shares the data with the GST portal and e-way bill portal. E-invoicing reduces data entry errors, prevents fake invoicing, and auto-populates GSTR-1. Not all invoices require e-invoicing — B2C invoices, credit notes, and certain exempt supplies are excluded.

A tax invoice is issued by a registered taxable person for taxable supplies where GST is charged. It must contain all mandatory fields including GSTIN, HSN codes, and tax breakup (CGST/SGST/IGST). A bill of supply is issued by a composition dealer or for exempt supplies where no GST is charged. A bill of supply does not show any tax breakup or GSTIN-based tax details. Additionally, a registered dealer supplying to an unregistered person must issue a tax invoice, while a retailer can issue a simplified invoice for B2C supplies below ₹200 if the buyer does not demand a full tax invoice.

The type of GST charged depends on the place of supply relative to the supplier's location. If both the supplier and the buyer are in the same state (intra-state transaction), charge CGST + SGST, each at half the applicable GST rate (e.g., for 18% GST: 9% CGST + 9% SGST). If the supplier and buyer are in different states (inter-state transaction), charge IGST at the full rate (e.g., 18%). For imports, IGST is always applicable. The place of supply rules under the IGST Act determine the nature of supply for services, which may differ from the supplier/buyer location (e.g., for restaurant services, the place of supply is the restaurant location).

The time limits for issuing GST invoices are prescribed under Section 31 of the CGST Act: (1) For goods — within 30 days from the date of supply (for normal taxpayers), or at the time of removal/delivery for goods sent on approval basis; (2) For services — within 30 days from the date of service provision; (3) For insurance/banking/financial services — within 45 days; (4) For continuous supply of services — on or before the due date of payment. Banks and NBFCs can issue invoices within 45 days from the end of the month in which the service is provided. Failure to issue invoices within the prescribed time can attract penalties under Section 122 of the CGST Act.

GSTIN (GST Identification Number) is a 15-digit alphanumeric code assigned to every registered GST taxpayer. On a tax invoice, the supplier's GSTIN is mandatory and must appear along with the supplier's legal name and address. The recipient's GSTIN is mandatory for B2B supplies (registered recipients) and helps in claiming Input Tax Credit (ITC). For B2C supplies to unregistered persons, the recipient's GSTIN is not required. GSTIN format: first 2 digits = state code, next 10 digits = PAN, 13th digit = entity number within the state, 14th digit = 'Z' by default, and 15th digit = check digit. Always verify the GSTIN using the GST portal before issuing invoices.

Yes, this GST Invoice Generator supports invoicing for both goods and services. For goods, you can enter HSN codes, quantity, unit of measurement, and applicable GST rates. For services, you can enter SAC (Services Accounting Code) codes, service description, and place of supply to determine the correct tax type (CGST+SGST or IGST). The tool also handles mixed invoices with both goods and services, applies the correct tax computation for each line item, and generates a consolidated invoice total. You can download the invoice as PDF for record-keeping and share it directly with your customers.