How to Create a GST Invoice in India (2026 Complete Guide)

Step-by-step guide to creating GST-compliant invoices. Covers GSTIN, HSN codes, CGST/SGST/IGST, e-way bills and more.

What is a GST Invoice?

A GST invoice is a legal document issued by a registered taxpayer to a buyer. It records the sale of goods or services and includes details required for GST compliance — including your GSTIN, the buyer's GSTIN (for B2B), HSN/SAC codes, and a breakdown of CGST, SGST, and IGST.

Who needs to issue a GST invoice?

Any business registered under GST must issue a tax invoice for every taxable supply. Businesses with turnover below ₹40 lakh (goods) or ₹20 lakh (services) are exempt from GST registration but can still voluntarily register.

What must a GST invoice contain?

A valid GST invoice must include:

**Invoice number** — unique, sequential (e.g., INV-000001)

**Invoice date** — date of issue

**Supplier details** — name, address, GSTIN

**Buyer details** — name, address, and GSTIN (for B2B transactions)

**Description of goods/services** — including HSN or SAC code

**Quantity and unit**

**Total value** — before and after discount

**Tax rates and amounts** — CGST, SGST (intra-state) or IGST (inter-state)

**Taxable value** — after any exemptions

**Total invoice value** — in words and figures

**Signature** — of the supplier or authorized representative

Intra-state vs Inter-state invoicing

**Intra-state** (same state as buyer): Apply CGST + SGST (each half the GST rate)

**Inter-state** (different state): Apply IGST (full rate)

Example: 18% GST on a ₹10,000 item sold within Maharashtra:

CGST: ₹900 (9%)

SGST: ₹900 (9%)

Total: ₹11,800

Common HSN codes for Indian businesses

Category	HSN Code	GST Rate
Packaged foods	1601–2106	5–18%
Mobile phones	8517	18%
Clothing (>₹1,000)	6101–6217	12%
Services (software)	998314	18%
Gold/jewellery	7113	3%

How OwnStore helps

OwnStore auto-calculates CGST/SGST/IGST based on your business state and the customer's state. Just enter the items, quantities, and rates — the tax breakdown is instant. You can share the invoice directly on WhatsApp or download a PDF.

Start creating GST invoices free →