Contents
- 1 GST Invoice Calculator — CGST + SGST + IGST + Cess
GST Invoice Calculator — CGST + SGST + IGST + Cess
Generate GST invoice totals with CGST, SGST, IGST, UTGST and cess. Includes e-Invoicing limits, HSN codes, mandatory fields, and 2025 compliance.
GST Invoice — Mandatory Fields
Under CGST Rule 46, every tax invoice must contain the following fields. Missing any of these can void Input Tax Credit (ITC) for the recipient and invite penalties for the issuer.
| Field | Description |
|---|---|
| Invoice Number | Unique, consecutive (per series); max 16 chars |
| Invoice Date | Date of issue (cannot be backdated) |
| Supplier Name + Address + GSTIN | Registered business details |
| Recipient Name + Address + GSTIN (if registered) | For B2B invoices; mandatory if >₹50K B2C interstate |
| HSN/SAC Code | Harmonised System code for goods, SAC for services (4-digit min for ≤₹5cr turnover, 6-digit for >₹5cr) |
| Description of Goods/Services | Detailed; not just generic terms like “goods sold” |
| Quantity + Unit | For goods only |
| Total Value | Pre-tax base value |
| Taxable Value (after discount) | Net of discount; basis for GST |
| Rate of GST | 0%, 5%, 12%, 18%, 28% (+ cess if applicable) |
| Amount of GST | Split into CGST + SGST/UTGST or IGST |
| Place of Supply | State name + state code (determines intra vs inter) |
| Reverse Charge indication | If applicable (Sec 9(3) or 9(4)) |
| Supplier Signature | Physical or digital |
e-Invoicing Mandates (2025)
e-Invoicing — generating invoices in standard schema and authenticated by IRP (Invoice Registration Portal) — is mandatory for businesses based on aggregate turnover:
| Aggregate Turnover (₹ Cr) | e-Invoicing Mandatory From |
|---|---|
| >500 | 1 October 2020 |
| >100 | 1 January 2021 |
| >50 | 1 April 2021 |
| >20 | 1 April 2022 |
| >10 | 1 October 2022 |
| >5 | 1 August 2023 |
Exemptions: Insurance, banking, financial institutions, NBFCs, GTAs, passenger transport, SEZ units (now extended). Without IRN, invoice is NOT a valid tax invoice and ITC is blocked.
Types of GST Documents
| Document | When Used |
|---|---|
| Tax Invoice | Taxable supplies of goods/services |
| Bill of Supply | Exempt supplies, composition dealers |
| Receipt Voucher | Advance payment received |
| Refund Voucher | Advance refund when no supply made |
| Payment Voucher | RCM (Reverse Charge) payments |
| Debit Note | Additional value charged or correction (increase) |
| Credit Note | Reduction in value/return/cancellation |
| Delivery Challan | Goods movement for job work, sample, exhibition |
GST Rate Schedule (Common Goods/Services)
| Rate | Examples |
|---|---|
| 0% (Exempt) | Fresh vegetables, milk, education, healthcare, residential rent |
| 5% | Tea, coffee, edible oils, transport, small restaurants, footwear <₹500 |
| 12% | Processed food, fruit juices, restaurants in non-AC, business class air |
| 18% (default) | Soaps, toothpaste, ice cream, hotels ₹1K-7.5K, AC restaurants, IT services |
| 28% | Cars, tobacco, aerated drinks, luxury hotels >₹7.5K, cement |
| 28% + Cess | Luxury cars (15-22% cess), tobacco (165% cess), aerated drinks (12% cess) |
HSN Code Requirement — 2025 Update
HSN (Harmonized System of Nomenclature) digit requirement depends on aggregate turnover:
- ≤ ₹5 crore: 4 digits HSN mandatory on B2B (4-digit on B2C optional)
- > ₹5 crore: 6 digits HSN mandatory on all invoices
- For exports: 8-digit HSN mandatory always
- For services: Use SAC (Service Accounting Code) instead of HSN
Common Invoice Mistakes & Penalties
- Wrong place of supply: Wrong tax type (CGST+SGST vs IGST) = recipient cannot claim ITC; penalty up to ₹25K
- Missing GSTIN of recipient: For B2B → recipient cannot claim ITC
- Backdated invoice: Voids the invoice; supplier liable for late fees
- Duplicate invoice number: Triggers GST notices; restart numbering periodically (yearly)
- e-Invoice not generated for >₹5 cr turnover: Penalty up to ₹25K per invoice; ITC denied
- No HSN code: Reconciliation issues during GSTR-1 filing; penalty up to ₹50K
Frequently Asked Questions
What is the minimum value above which a tax invoice is mandatory?
₹200 for B2C transactions. Below ₹200, supplier can issue a consolidated invoice at end of day (Section 31, CGST). B2B has no minimum — invoice required for every supply.
Can I correct a wrong GST invoice?
Yes — issue Credit Note (for reduction) or Debit Note (for increase) within 30 September of the next financial year or filing date of annual return, whichever earlier. Reference original invoice.
What’s the difference between Invoice and Bill of Supply?
Tax Invoice: for taxable supplies (collect GST). Bill of Supply: for exempt supplies or by composition dealers (no GST collected). Issuing wrong document = compliance failure.
Is GST charged on advance received?
For services: Yes — GST applies on advance receipt (issue Receipt Voucher). For goods: GST on advance was removed in November 2017 — no GST on advance, only on actual supply.
How long should I keep GST invoices?
72 months (6 years) from the due date of the annual return for that financial year (Section 36 CGST). For Audit cases, longer. Soft copies acceptable if produced in original format.
Can I issue invoice in foreign currency?
Yes for exports — typically in USD/EUR. For domestic transactions: must be in INR. Foreign currency invoices for exports trigger LUT/Bond or refund process for zero-rated supplies.
Is e-Way Bill different from e-Invoice?
Yes — e-Invoice (IRN) is for invoice validation. e-Way Bill is for goods movement >₹50K in value (intra-state limits vary). Both are separate requirements. e-Invoice does NOT replace e-Way Bill.
What is RCM (Reverse Charge Mechanism)?
Recipient pays GST instead of supplier (Section 9(3) for specified goods/services like GTA, legal services; Section 9(4) for purchases from unregistered). Issue Payment Voucher; claim ITC if eligible.
Can I claim ITC without a tax invoice?
No — tax invoice (or debit note, or e-Invoice IRN) is mandatory documentary evidence for ITC under Sec 16(2). Reverse charge: Payment Voucher is the document. Verbal/email confirmations don’t qualify.
Is GST charged on inter-state transfer of own goods?
Yes — branch transfers across states are ‘deemed supply’ under Schedule I and attract GST (IGST). Use stock transfer invoice + recipient branch claims ITC. Intra-state transfers may also need delivery challan + invoice.
What’s the time limit for issuing tax invoice?
Goods: At the time of removal or delivery, whichever earlier. Services: Within 30 days from supply (45 days for banks/NBFCs/insurance). Continuous supply: as per contract or end of each period.
Are digital invoices (PDF) acceptable?
Yes — under Information Technology Act, 2000 and GST Rule 46, digital invoices with digital signature are valid. PDF, JSON (e-Invoice), or printed are all acceptable formats.