Make a GST tax invoice (CGST + SGST)

A tax invoice is the document your buyer claims credit on and the source of your GSTR-1. In this lesson you make one for a buyer in your own state.

What a tax invoice must show

Rule 46 lists the details [CGST Rules 2017, rule 46]. The main ones:

• Your name, address and GSTIN.
• A serial number of up to 16 characters, unique for the financial year, and the date.
• The buyer's name, address and GSTIN (if registered).
• HSN or SAC code, description, quantity and unit of each item.
• Taxable value, the GST rate and the amount of each tax (CGST, SGST or IGST).
• Place of supply with the state name, for inter-state supplies; signature.

When to issue it

For goods, on or before removal or delivery [CGST Act 2017, section 31(1)]. For services, within 30 days of supplying them [CGST Rules 2017, rule 47].

Worked example

10 ceiling fans at Rs 2,000 each to a buyer in your own state, GST 18%:

• Taxable value: 10 × 2,000 = Rs 20,000
• CGST 9%: Rs 1,800
• SGST 9%: Rs 1,800
• Invoice total: Rs 23,600

CGST and SGST are each half of the GST rate.

E-invoicing

Businesses with aggregate turnover above Rs 5 crore in any year from 2017-18 must also report B2B invoices to the Invoice Registration Portal and print the IRN and QR code [Notification 10/2023-Central Tax, from 1 Aug 2023]. Your practice company is below that, so a normal tax invoice is enough here.

Questions

Why are there two taxes on one sale?

Within a state, GST is shared between the centre (CGST) and the state (SGST), so the invoice shows both, each at half the rate.

Can an invoice number have letters?

Yes. It can use letters, numbers, hyphens and slashes, up to 16 characters, and must be unique for the financial year [CGST Rules 2017, rule 46(b)].

Reviewed: 7 Nov 2026. This is general information, not advice from a chartered accountant. Rates and rules change; check the source named in brackets.