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A tax invoice format that carries every field Rule 46 of the CGST Rules asks for, with the clause next to each one. Print it, save it as PDF, open it in Excel, or fill it online.
Updated 17-10-2026
Blank format with every field in its place. Fill it online, or print it.
[Your business name]
[Address, city, PIN]
GSTIN [15-character GSTIN]
State [State name, code]
Tax invoice
Original for recipient
Bill to
[Recipient name]
[Address]
GSTIN [GSTIN, if registered]
State [State, code]
Ship to
[Delivery address, if different]
| # | Description | HSN/SAC | Qty | Rate | Taxable value | GST % | Amount |
|---|---|---|---|---|---|---|---|
| 1 | [Item description] | [0000] | [Qty Unit] | [₹] | [₹] | [%] | [₹] |
Amount in words
[Rupees … only]
| Field | Rule | Note |
|---|---|---|
| Supplier name, address and GSTIN | Rule 46(a) | |
| Invoice number: consecutive, up to 16 characters (letters, digits, - and /), unique in the financial year | Rule 46(b) | One or more series are allowed |
| Date of issue | Rule 46(c) | |
| Recipient name, address and GSTIN or UIN, if registered | Rule 46(d) | |
| Unregistered recipient, value ₹50,000 or more: name, address, delivery address, state name and code | Rule 46(e) | Below ₹50,000 only if the buyer asks, 46(f) |
| HSN code of goods or SAC of services | Rule 46(g) | Digits by turnover: Notification 78/2020-CT |
| Description of goods or services | Rule 46(h) | |
| Quantity and unit (UQC) for goods | Rule 46(i) | |
| Total value of the supply | Rule 46(j) | |
| Taxable value after discount or abatement | Rule 46(k) | |
| Rate of CGST, SGST/UTGST, IGST and cess | Rule 46(l) | |
| Amount of each tax | Rule 46(m) | |
| Place of supply with state name, for inter-state supplies | Rule 46(n) | |
| Delivery address, if different from the place of supply | Rule 46(o) | |
| Whether tax is payable on reverse charge | Rule 46(p) | |
| Signature or digital signature of the supplier or authorised representative | Rule 46(q) | Not needed on an electronic invoice under the IT Act |
| QR code with the IRN, for e-invoices | Rule 46(r), Rule 48(4) | Only where e-invoicing applies |
A tax invoice is the document a registered supplier issues for a taxable supply. It is how tax is charged to the buyer, how the buyer claims input tax credit, and what your GSTR-1 is built from. Section 31 of the CGST Act says when it must be issued; Rule 46 of the CGST Rules lists what it must contain. Goods invoices are prepared in three copies: original for the recipient, duplicate for the transporter and triplicate for the supplier (Rule 48).
Where e-invoicing applies to your business (aggregate turnover above ₹5 crore in any year since 2017-18), each B2B invoice is reported to the IRP and printed with its IRN and signed QR code. The format stays the same; the IRN, acknowledgement number and QR are added. A printed format alone is not an e-invoice.
The CSV opens in Excel, Google Sheets or LibreOffice: header fields first, then the items table. Keep one row per item and work tax per line.
Rules as read on 17-10-2026. Check with your CA before relying on them for a filing.
It carries the supplier's and recipient's details, a unique invoice number and date, the place of supply, HSN, description, quantity, value, taxable value, tax rate and amount for each tax, reverse charge and a signature, as listed in Rule 46. The table above gives every field with its clause.
No fixed pattern, but it must be consecutive, up to 16 characters using letters, digits, hyphen and slash, and unique for the financial year. Many businesses use INV/26-27/0001.
For goods, three: original for the recipient, duplicate for the transporter and triplicate for the supplier. For services, two: original and duplicate (Rule 48).
Yes for a paper invoice: the supplier or an authorised representative signs it. An electronic invoice issued under the IT Act does not need a signature or digital signature.
Yes. Download the CSV, fill it in Excel and print. Check that tax is worked per line and the number series is not repeated. The free invoice generator does the maths for you.
Made by the Moharbill team for Indian traders and their CAs.
Moharbill
Moharbill checks GSTINs, fills HSN and GST rates, prints Rule 46 invoices and makes e-invoices and e-way bills, in five languages, from ₹0.
