How to Create a GST Invoice in India (2026 Step-by-Step Guide)

How to Create a GST Invoice in India (2026 Step-by-Step Guide)

If you run a business in India, a correct GST invoice isn't optional — it's how your customers claim input tax credit and how you stay compliant. The good news: once you know the fields, creating one takes minutes. Here's exactly what a GST invoice needs in 2026, and how to make one without fighting a spreadsheet.

What is a GST invoice?

A GST (Goods and Services Tax) invoice is a document a registered seller issues for a sale of goods or services. It records what was sold, the tax charged, and the details both parties need for their GST returns. Under Rule 46 of the CGST Rules, it must contain a specific set of fields — miss them, and the invoice may not be valid for input tax credit.

The mandatory fields on a GST invoice

Every GST tax invoice should include:

• Your business name, address, and GSTIN
• A unique, sequential invoice number and the invoice date
• Customer name, address, and GSTIN (for B2B sales)
• Place of supply (the state where the supply happens)
• HSN code (for goods) or SAC code (for services)
• Description, quantity, and unit
• Taxable value and the tax rate
• The tax amount, split correctly into CGST + SGST or IGST (see below)
• Total invoice value
• Whether reverse charge applies
• The supplier's signature (or digital signature)

CGST + SGST or IGST? The one rule that trips people up

This is the part most people get wrong:

• If the supplier and customer are in the same state, you charge CGST + SGST — split equally (for an 18% rate, that's 9% CGST + 9% SGST).
• If they're in different states (or it's an export), you charge a single IGST at the full rate (18%).

So the customer's location decides the tax type. Get this wrong and your customer can't claim credit cleanly.

Common GST rates

Goods and services fall into slabs: 0%, 5%, 12%, 18%, and 28%. Most services sit at 18%. Always confirm the right slab for your product or service category.

Step-by-step: creating your GST invoice

1. Add your business details and GSTIN.
2. Pick your customer (and their GSTIN if B2B).
3. Set a sequential invoice number and date.
4. Add line items with description, HSN/SAC, quantity, rate, and GST %.
5. Let the place of supply decide CGST+SGST vs IGST.
6. Review the totals and download or send the invoice.

The faster way

Doing all this manually in Excel invites errors — wrong tax type, missing HSN, broken numbering. A tool like Ascend applies the right GST treatment automatically (CGST/SGST for same-state, IGST for inter-state), keeps your numbering sequential, and produces a branded PDF in seconds — across India, the UAE, the UK, and the US.

Create a GST invoice free with Ascend

This guide is general information, not tax advice — verify specifics with a qualified professional.