A tax invoice with the CGST, SGST and IGST split decided by the place of supply
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 25 Sept 2026.Rule 46 of the CGST Rules names nineteen particulars a tax invoice must carry, lettered (a) to (s), and the amount in words is not one of them. Whether you charge CGST and SGST or IGST is decided by comparing your own state with the place of supply, not with the buyer's billing address.
Rates and rules read from the sources listed on this page (the earliest on 25 Sept 2026); they may have changed since.
Fill in Who is billing whom: your business name, GSTIN, address and state, then the buyer.
Enter the Invoice number, Date of issue and Place of supply.
Add each line with Description, HSN / SAC, Qty, Rate and GST %.
Check the box listing any Rule 46 particulars still missing.
Press Print or save as PDF to keep the invoice.
A tax invoice is a legal document with a specified content list, and two things go wrong on hand-made ones often enough to be worth building a tool around.
Section 7 of the IGST Act compares the location of the supplier with the place of supply. Same state, and the tax is CGST and SGST at half the rate each; different ones, and the whole rate is IGST. Neither is the buyer's billing address. A Delhi consultant invoicing a Mumbai head office for work delivered in Delhi is supplying within one state and should charge CGST and SGST; a generator reading the letterhead will put IGST on it. This page asks for your state and the place of supply separately, says which rule it applied, and flags a buyer registration that does not match.
Rule 46 lists the particulars, lettered (a) to (s): your name, address and GSTIN; a serial number of at most sixteen characters using only letters, numerals, hyphens and slashes; the date; the buyer's details; the HSN or SAC code; a description; quantity and unit; total and taxable values; the rate; the tax; the place of supply with its state; the delivery address where it differs; whether reverse charge applies; and a signature. Every clause is quoted here from CBIC's own text and your invoice is checked against them, so anything missing is named by its letter.
One finding worth stating, because every template implies otherwise: the amount in words is not in Rule 46. It is banking convention. This page prints it because Indian buyers expect it, and generates it from the rounded total so the words and the figure cannot drift apart.
The chips are the slabs notification 9/2025-Central Tax (Rate) put in force on 22 September 2025, read from CBIC's own text: 5%, 18% and 40%, plus 3%, 1.5% and 0.25% for metals and stones. From 1 February 2026 notification 19/2025 moved pan masala and tobacco from 28% to 40%. No goods are at 12% or 28% now; a line typed at either is flagged. Which slab your own goods fall in is yours to confirm. Nothing is uploaded.
Compare your own location with the place of supply. Same state or union territory means CGST and SGST at half the rate each; different ones mean the whole rate as IGST, under section 7 of the IGST Act. The buyer's billing address does not decide it, which is where most hand-made invoices go wrong.
Rule 46 of the CGST Rules lists nineteen particulars: your name, address and GSTIN, a serial number, the date, the buyer's details, the HSN or SAC code, a description, quantity and unit, total and taxable value, the rate, the tax charged, the place of supply with its state, the delivery address where it differs, whether reverse charge applies, and a signature.
No clause of Rule 46 requires it. Writing the total out is banking convention rather than tax law, and an invoice without it is still valid. Most Indian buyers expect to see it, so this page prints it, generated from the rounded total rather than typed separately so the two cannot disagree.
Sixteen characters at most, under Rule 46(b), using only letters, numerals, hyphens and slashes. Numbers must run consecutively within a series, and more than one series is allowed. A number with a hash, a space or a full stop in it breaks the rule, and this page says so as you type.
Is page par seller, buyer, place of supply aur har line ka HSN, rate daal kar bill kaise banaye yeh apne aap ho jaata hai. The tax split, the HSN summary, the round-off line and the amount in words are all generated, and the invoice is checked clause by clause against Rule 46 before you print it.
Rule 46(g) asks for the Harmonised System of Nomenclature code for goods, or the Service Accounting Code for services, and how many digits are required depends on your turnover. This page marks any line without one, because a missing code is the commonest reason an otherwise correct invoice is queried.
Notification 9/2025-Central Tax (Rate) put 5%, 18% and 40% in force from 22 September 2025, alongside 3%, 1.5% and 0.25% for metals and stones. The 12% band for goods was abolished, and from 1 February 2026 pan masala and tobacco moved from 28% to 40%. Which slab your own goods fall in is still yours to confirm against CBIC.
Rates and rules change; check the source before you rely on a figure.
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Also works as: GST Bill Format.
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