Is GST charged on a proforma invoice?

No tax is charged by the proforma itself. It shows the GST the buyer should expect; tax is charged on the tax invoice issued at the time of supply.

Is a proforma invoice valid for input tax credit?

No. Credit is available only on a tax invoice (or debit note) issued under Section 31 or 34 that is reported by the supplier.

Does a proforma invoice need a GSTIN?

Not by law, but put your GSTIN on it: buyers and banks expect it, and it should match the tax invoice that follows.

Can a proforma invoice number be the same as the invoice number?

Keep a separate series for proformas (for example PI/26-27/001). The tax invoice series must stay consecutive and unique.

Do I report proforma invoices in GSTR-1?

No. Only tax invoices, credit and debit notes (and advances for services) are reported.

Proforma invoice format with GST (PDF, Excel/CSV)

Proforma invoice format with GST

A proforma invoice is a priced offer: it tells the buyer what they will pay, including GST, before the sale happens. Use this format for quotations, advance requests and import or bank paperwork, then issue a tax invoice when you supply.

Clearly marked “not a tax invoice”

Prices with estimated GST

PDF, CSV and an online filler

Updated 17-10-2026

Preview of the format

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]

Proforma invoice

Not a tax invoice

Proforma no.: [Your quotation series]
Date: [DD-MM-YYYY]
Valid until: [DD-MM-YYYY]
Place of supply: [State, code]

Prepared for

[Buyer name]

[Address]

GSTIN [GSTIN, if registered]

#	Description	HSN/SAC	Qty	Rate	Taxable value	GST %	Amount
1	[Item description]	[0000]	[Qty Unit]	[₹]	[₹]	[%]	[₹]

Terms

[Payment terms, advance, delivery period, validity]

This is a proforma invoice for quotation and advance purposes only. A tax invoice will be issued at the time of supply.

Taxable value: [₹]
GST (estimated): [₹]
Total: [₹]

Mandatory fields and where the rule says so

Mandatory fields and where the rule says so
Field	Rule	Note
Your business name, address and GSTIN	Good practice	So the buyer can match it with the later tax invoice
The words “Proforma invoice” and “Not a tax invoice”	Good practice	Avoids it being treated as a tax document
Proforma number and date, validity date	Good practice	Use a series separate from tax invoices
Buyer name, address and GSTIN	Good practice
Description, HSN/SAC, quantity, rate, taxable value	Good practice	Same as the coming tax invoice
GST rate and estimated tax amount	Good practice	Rate in force on the expected supply date
Terms: advance, delivery period, payment terms	Good practice
Signature	Good practice

When to use it

To quote a price and terms before the buyer places a firm order.
To ask for an advance, or for the buyer to arrange a loan, letter of credit or import licence.
For a buyer's purchase department that needs a priced document to raise a purchase order.
Not to charge tax or to claim credit: GST law has no rule for a proforma invoice, so it is not a tax invoice and is not reported in GSTR-1.

Common mistakes

Using the tax invoice number series: the proforma then leaves a gap or duplicate in your invoice numbers. Keep a separate series.
Leaving out “Not a tax invoice”, so the buyer books it as a purchase and claims credit wrongly.
Quoting an old GST rate. Rates changed on 22 September 2025; quote the rate in force on the expected supply date.
Forgetting the tax invoice when goods are supplied or an advance for services is received. The proforma does not replace it.
No validity date, so the buyer holds you to a price months later.

What a proforma invoice is

“Proforma” means “as a matter of form”. A proforma invoice looks like an invoice but is an offer: it lists the goods or services, quantities, prices and the tax the buyer should expect. Neither the CGST Act nor the CGST Rules prescribe it, so it creates no tax liability and gives the buyer no input tax credit. That is exactly why it is useful before a sale: you can send it, revise it and cancel it without touching your GST numbers.

Proforma invoice vs tax invoice

Proforma invoice compared with a tax invoice
	Proforma invoice	Tax invoice
Purpose	Offer, quotation, advance request	Records a supply and charges GST
Rule	None under GST	Section 31, Rule 46
Number series	Your own quotation series	Consecutive, unique in the FY
In GSTR-1	No	Yes
Buyer's credit	No	Yes, once it appears in their 2B

Advances against a proforma

When a buyer pays an advance against your proforma for services, GST becomes payable on the advance and a receipt voucher is issued (Rule 50). For goods, GST on advances is not payable for most suppliers since Notification 66/2017-CT; tax is charged on the tax invoice at supply. Ask your CA how advances apply to your business.

Tips for a proforma that gets paid

Write the validity date and what happens to the price after it.
Use the same descriptions and HSN you will use on the tax invoice, so the buyer's purchase order matches.
Put your bank details or a UPI QR for the advance, and the delivery period after payment.

Rules as read on 17-10-2026. Check with your CA before relying on them for a filing.