Make a GST bill in a minute with this free GST bill generator for India. Create a tax invoice, bill of supply, quotation or proforma invoice with automatic CGST + SGST/UTGST or IGST, HSN/SAC codes, discount, cess, totals by GST rate and the amount in words in English or Hindi. The live A4 preview follows Rule 46 of the CGST Rules, and you can print it, save it as PDF or share a summary on WhatsApp. No sign-up, and your data stays in your browser.
By ScaleSaathi Editorial · Rules last checked 22 Oct 2026 · Sources
Check these before you issue the bill
- Right document: tax invoice if you are registered and charge GST; bill of supply for exempt supplies or a composition taxpayer. A quotation or proforma is not a tax invoice. Not registered? Don’t show GST.
- Invoice number: up to 16 characters (letters, digits, hyphen and slash), unique for the financial year.
- HSN: 4 digits if turnover is up to ₹5 crore, 6 digits above ₹5 crore.
- Not done here: e-invoice IRN above ₹5 crore turnover, and the e-way bill for goods above ₹50,000. Rules last checked 22 Oct 2026.
GST Bill Maker: free online invoice generator
Tax invoice, bill of supply, quotation and proforma. No sign-up. Your data stays in this browser.
1. Document details
2. Your business (supplier)
3. Customer (recipient)
4. Items
5. Payment, notes and signature
Live A4 preview. To send the invoice itself: Save as PDF, then attach the PDF in WhatsApp or email.
How to make a GST bill online
- Choose the document: Tax Invoice, Bill of Supply, Quotation or Proforma Invoice. The title, number label and wording change to match.
- Add your business: name, address, GSTIN and State. A GSTIN fills in its State from the first two digits. Tick “Remember my business details on this device” to skip this next time.
- Add the customer: name, address, GSTIN if registered, State and place of supply. The tool picks CGST + SGST/UTGST or IGST.
- Add items: description, HSN/SAC, quantity, unit, rate, discount %, GST rate (0, 0.25, 1.5, 3, 5, 18 or 40%) and cess % if any.
- Check the warnings, then click Print / Save as PDF. Only the invoice prints, on A4. Use Share on WhatsApp to send a summary, and attach the saved PDF.
What a GST tax invoice must show (Rule 46)
| Rule 46 | Particular | Where it goes in the bill maker |
|---|---|---|
| (a) | Supplier name, address and GSTIN | Your business section |
| (b) | Serial number, max 16 characters (letters, digits, – and /), unique for the financial year | Number field, checked live |
| (c) | Date of issue | Date |
| (d) | Recipient name, address and GSTIN or UIN, if registered | Customer section |
| (e), (f) | Unregistered recipient: name, address, delivery address, State and its code if the taxable value is ₹50,000 or more (or if the recipient asks) | Warning shown at ₹50,000 |
| (g) | HSN code for goods or SAC for services | HSN/SAC per item, digit check |
| (h), (i) | Description; quantity and unit for goods | Item fields |
| (j), (k) | Total value; taxable value after discount | Discount % per item |
| (l), (m) | Rate and amount of CGST, SGST, IGST, UTGST and cess | Auto split, summary by rate |
| (n) | Place of supply with State name, for inter-State supplies | Place of supply dropdown |
| (o) | Delivery address if different from place of supply | Delivery address |
| (p) | Whether tax is payable on reverse charge | Yes/No, always printed |
| (q) | Signature or digital signature of the supplier or authorised representative | Signatory box |
| (r), (s) | QR code with IRN for e-invoices; declaration for those exempt from e-invoicing | Not generated (see e-invoicing) |
Amount in words is not in Rule 46; we print it because buyers and banks expect it. Under the sixth proviso to Rule 46, a signature is not needed on an electronic invoice issued under the Information Technology Act, 2000. Exports and supplies to SEZ need a special endorsement and the country of destination; this tool does not cover exports.
Tax invoice, bill of supply, quotation or proforma?
| Document | Who uses it | GST shown | Basis |
|---|---|---|---|
| Tax Invoice | Registered person charging GST | Yes, rate and amount | Rule 46 |
| Bill of Supply | Exempt supplies, or a composition taxpayer | No | Rule 49 (and Rule 5(1)(f) wording) |
| Quotation | Before the sale: price offer | Shown as estimate | Not a GST document; marked “not a tax invoice” |
| Proforma Invoice | Before the sale: advance payment request | Shown as estimate | Not a GST document; marked “not a tax invoice” |
For a full template walk-through, see our GST invoice format guide, the proforma invoice format and the quotation format.
CGST + SGST, UTGST or IGST: how the bill maker decides
If your State and the place of supply are the same, the supply is intra-State: CGST and SGST are each half the GST rate (for 18%, 9% + 9%). In the five Union territories without a legislature (Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli and Daman and Diu, Lakshadweep, Ladakh) UTGST replaces SGST; Delhi, Puducherry and Jammu and Kashmir use SGST. If the State and place of supply differ, the supply is inter-State and IGST applies at the full rate. The place of supply starts as the customer’s State; change it if the goods are delivered elsewhere or a special place-of-supply rule applies to your service.
Worked examples (each one is a test case)
| Case | Taxable value | Tax | Total |
|---|---|---|---|
| 50 steel bottles × ₹250, 5% discount, 18%, Maharashtra to Karnataka | ₹11,875.00 | IGST ₹2,137.50 | ₹14,012.50 |
| Same item, both in Maharashtra | ₹11,875.00 | CGST ₹1,068.75 + SGST ₹1,068.75 | ₹14,012.50 |
| Same item, both in Chandigarh | ₹11,875.00 | CGST ₹1,068.75 + UTGST ₹1,068.75 | ₹14,012.50 |
| Sample bill: bottles 18% + gold ring ₹45,000 at 3% + 2 hours service ₹800 at 18%, inter-State, rounded | ₹58,475.00 | IGST ₹3,775.50 | ₹62,251 (round off +0.50) |
Method: each tax is worked out per line and rounded to the paisa (half up); the total can be rounded to the nearest rupee with a round-off line. The law does not prescribe a rounding method for invoices, so this is our method, shown openly. To check a single amount, use our GST calculator.
Worked GST bill examples
1. Inter-State tax invoice with three GST rates (the Fill sample bill)
Supplier in Maharashtra (27), customer in Karnataka (29), so the place of supply is Karnataka and IGST applies.
| Line | Working | Taxable value | IGST |
|---|---|---|---|
| Steel water bottle, HSN 7323, 18% | 50 × ₹250 = ₹12,500 less 5% (₹625) | ₹11,875.00 | ₹2,137.50 |
| Gold ring, HSN 7113, 3% | 1 × ₹45,000 | ₹45,000.00 | ₹1,350.00 |
| Installation, SAC 9987, 18% | 2 hours × ₹800 | ₹1,600.00 | ₹288.00 |
| Total | ₹58,475.00 + ₹3,775.50 = ₹62,250.50, round off +₹0.50 | ₹58,475.00 | ₹3,775.50 |
Grand total ₹62,251, in words “Rupees Sixty-Two Thousand Two Hundred Fifty-One Only”. The tax summary shows 3%: ₹45,000 and ₹1,350; 18%: ₹13,475 and ₹2,425.50.
2. Small shop bill to an unregistered customer (B2C, same State)
One item at ₹499 at 5% and 3 items at ₹89.50 at 18%, seller and customer in Maharashtra. Taxable value ₹767.50; CGST ₹12.48 + ₹24.17 = ₹36.65 and SGST ₹36.65; total ₹840.80, rounded to ₹841. Below ₹50,000 the customer’s address is optional (Rule 46(f)), and with turnover up to ₹5 crore the HSN may be left out on B2C invoices.
3. High-rate goods with cess
2 × ₹55,555.55 at 40% GST, Tamil Nadu to Karnataka, with a 12% cess entered only to show the maths (enter the cess rate that applies to your goods). Taxable ₹1,11,111.10; IGST ₹44,444.44; cess ₹13,333.33; total ₹1,68,888.87, rounded to ₹1,68,889 (One Lakh Sixty-Eight Thousand Eight Hundred Eighty-Nine).
4. Reverse charge invoice
₹10,000 at 18% to a registered customer in another State, tax payable on reverse charge: Yes. The invoice shows IGST ₹1,800 and says it is payable by the recipient, and the amount payable to the supplier is ₹10,000. Reverse charge means the recipient, not the supplier, pays the tax (CBIC FAQ).
5. Bill of supply by a composition taxpayer
4 × ₹1,250 = ₹5,000, no GST shown. The top of the bill carries “composition taxable person, not eligible to collect tax on supplies” (Rule 5(1)(f)).
Common mistakes the bill maker warns you about
- Invoice number longer than 16 characters, or with characters other than letters, digits, – and /.
- GSTIN that is not 15 characters, has an unknown State code, or whose State code does not match the State you picked (we check the format and State code; the check digit is not verified).
- HSN shorter than 4 digits on a B2B bill, or 6 digits if turnover is above ₹5 crore.
- Unregistered customer with value ₹50,000 or more but no address or State.
- Turnover above ₹5 crore with a B2B invoice (needs an e-invoice IRN) and goods above ₹50,000 (e-way bill).
- Old 12% or 28% rates on a current bill.
HSN code digits and e-invoicing
- Turnover up to ₹5 crore (previous financial year): 4-digit HSN; may be left out on invoices to unregistered buyers.
- Turnover above ₹5 crore: 6-digit HSN on all invoices.
- E-invoicing: above ₹5 crore aggregate turnover in any year from 2017-18, B2B invoices must carry an IRN and QR code from the Invoice Registration Portal. This free tool cannot do that; see e-invoicing software in India.
Copies, credit notes and other documents
Pick the Rule 48 copy label (ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER, TRIPLICATE FOR SUPPLIER, or DUPLICATE FOR SUPPLIER for services) and print each copy. To correct an issued invoice, issue a credit or debit note under Rule 53 that refers to the original invoice number and date; see the credit note format. For goods sent without a sale, see the delivery challan format.
Your data stays on your device
The bill maker runs fully in your browser and makes no network requests. Your logo is read on your device and is never uploaded. Nothing is stored unless you tick “Remember my business details on this device”; then your business details, logo, bank and UPI details, terms and last invoice number are kept in this browser’s local storage. Customer details and items are never stored. “Clear saved data from this device” deletes it. There are no blank templates to download: fill the bill here and save your own filled bill as a PDF.
When to issue the bill, and what to do with an advance
The fields on a bill are only half of compliance. In practice, most notices about invoicing are about dates: the invoice went out late, GST on an advance was never paid, or the advance was billed twice. Three dates matter.
- Goods: under section 31(1) of the CGST Act, the tax invoice is issued before or at the time the goods are removed for delivery. Raise the bill first, then dispatch, so the invoice can travel with the goods and the e-way bill.
- Services: Rule 47 of the CGST Rules gives 30 days from the date the service is supplied (45 days for banks, insurers and NBFCs).
- E-invoices: if your aggregate turnover is ₹10 crore or more, the GSTN advisory on the e-invoice reporting time limit stops you from reporting an invoice on the Invoice Registration Portal more than 30 days after its date. This has applied since 1 April 2025. An invoice dated 3 November 2026 must be reported by 2 December 2026.
Advances work differently for goods and services. If you supply services and take an advance, GST is due on the advance in the month you receive it. You issue a receipt voucher with the particulars in Rule 50. If you supply goods and are not in the composition scheme, Notification 66/2017-Central Tax moves the tax point to the invoice, so no GST is paid on the advance. The GST Council flyer on advances explains this split.
Worked example: interior work with a 40% advance
A Pune interior contractor agrees to do a flat for ₹1,25,000 plus 18% GST. The client is also in Maharashtra, so the full value is ₹1,47,500: CGST ₹11,250 and SGST ₹11,250.
| Date | Event | Document | GST |
|---|---|---|---|
| 6 Oct 2026 | Client pays ₹59,000 advance, inclusive of GST | Receipt voucher (Rule 50) | Taxable ₹50,000; CGST ₹4,500 + SGST ₹4,500, paid with the October return |
| 24 Oct 2026 | Work completed and handed over | None yet | The 30-day clock in Rule 47 starts |
| By 23 Nov 2026 | Final bill | Tax invoice for the full ₹1,25,000 | CGST ₹11,250 + SGST ₹11,250, of which ₹9,000 was already paid on the advance. Only ₹13,500 (₹6,750 + ₹6,750) is still payable |
The invoice shows the full value and tax, then deducts the advance received. The balance the client pays is ₹1,47,500 − ₹59,000 = ₹88,500. If the client were in Bengaluru instead, every CGST + SGST pair becomes IGST: ₹9,000 on the advance and ₹22,500 on the invoice. If the advance had been for goods (say, the modular furniture alone), no GST would be paid on 6 October, and all ₹22,500 would fall due on the invoice.
Before you file the month: an invoicing checklist
- Every bill issued this month sits in one unbroken series, cancelled numbers included. Do not reuse a number in the same financial year.
- Each services job completed more than 30 days ago has an invoice.
- Each services advance has a receipt voucher, and its GST is in this month's return.
- No advance that was later adjusted in an invoice has been taxed twice.
- If you sell small B2C items under ₹200 without a bill, one consolidated tax invoice was made at the close of each day.
- Invoices that need an IRN were reported within 30 days, if your turnover is ₹10 crore or more.
Mistakes a practitioner sees every month
- Holding a services bill until the client pays. The 30-day limit runs from the date of supply, not from the date of payment.
- Treating a services advance as a loan. GST on it is due in the month it is received. Paying it late with the final invoice brings interest.
- Paying GST on an advance for goods. This is usually not needed, and the extra tax then has to be adjusted.
- Billing the advance twice. If the final invoice does not deduct the advance, the customer is asked for too much, and the books show the tax twice.
- Dispatching goods on a quotation or proforma. Neither is a tax invoice. The goods should move with the tax invoice (or a delivery challan where no sale has taken place yet).
If you are a consultant or freelancer working out whether to register, see GST for freelancers. For a record of money you pay out, use the payment voucher format. When a free tool is no longer enough, compare GST billing software.
GST bill generator FAQ
How do I make a GST bill online for free?
Pick Tax Invoice, enter your business details and GSTIN, the customer’s details and State, then add items with HSN or SAC code, quantity, rate, discount and GST rate. The bill maker works out CGST and SGST (or UTGST) for a sale within your State, or IGST for a sale to another State, adds the total and the amount in words, and shows a live A4 preview. Click Print / Save as PDF to keep or send it. No sign-up is needed.
What details must a GST tax invoice have?
Rule 46 of the CGST Rules, 2017 lists them: supplier name, address and GSTIN; a serial number of up to 16 characters, unique for the financial year; date; recipient name, address and GSTIN if registered; HSN code; description; quantity and unit; total and taxable value after discount; rate and amount of CGST, SGST, UTGST, IGST and cess; place of supply for inter-State supplies; delivery address if different; whether tax is payable on reverse charge; and the signature or digital signature of the supplier.
Is amount in words mandatory on a GST invoice?
No. Rule 46 does not list the amount in words. Most businesses still print it because it helps avoid disputes, so the bill maker adds it in English or Hindi using lakh and crore.
What is the difference between a tax invoice and a bill of supply?
A registered person charging GST issues a tax invoice (Rule 46). A bill of supply (Rule 49) is issued for exempt supplies or by a composition taxpayer, and it shows no tax. A composition taxpayer must print the words “composition taxable person, not eligible to collect tax on supplies” at the top of the bill of supply (Rule 5(1)(f)).
Is a proforma invoice or quotation a tax invoice?
No. A quotation and a proforma invoice are offers or requests for payment before the sale. They are not a tax invoice (Rule 46) or a bill of supply (Rule 49), and the GST shown on them is only an estimate. The bill maker prints “This is not a tax invoice” on both.
How many digits of HSN code do I need on a GST invoice?
Under Notification 78/2020-Central Tax (from 1 April 2021): 4 digits if your aggregate turnover in the previous financial year was up to ₹5 crore, and 6 digits if it was more than ₹5 crore. Up to ₹5 crore, you may leave out the HSN on invoices to unregistered buyers (B2C).
Who must issue an e-invoice?
From 1 August 2023 a business whose aggregate turnover in any preceding financial year from 2017-18 is more than ₹5 crore must generate e-invoices for B2B supplies through the Invoice Registration Portal (Notification 10/2023-Central Tax). This free bill maker does not generate an IRN or the e-invoice QR code (its optional UPI payment QR is not an e-invoice QR), so such businesses should use it only for quotations and proformas or as a draft.
What are the rules for a GST invoice number?
Rule 46(b): a consecutive serial number of not more than 16 characters, in one or more series, using letters, digits, hyphen (-) and slash (/), unique for a financial year. The tool checks the length and characters and can move to the next number for you.
When do I charge IGST instead of CGST and SGST?
When the supplier’s State and the place of supply are different, it is an inter-State supply and IGST applies. When they are the same, it is intra-State and CGST plus SGST apply, or CGST plus UTGST in Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli and Daman and Diu, Lakshadweep and Ladakh. Select the place of supply and the tool switches automatically.
How many copies of a GST invoice are needed?
Rule 48: for goods, three copies marked ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER and TRIPLICATE FOR SUPPLIER; for services, two copies marked ORIGINAL FOR RECIPIENT and DUPLICATE FOR SUPPLIER. Choose the copy label and print each copy.
Can I send the invoice on WhatsApp?
Yes. Share on WhatsApp opens WhatsApp with a short summary (document number, amount and due date) for the customer’s number. To send the invoice itself, click Print / Save as PDF, save the PDF, then attach it in WhatsApp or email.
What does proforma invoice mean?
A proforma invoice is a document a seller sends before the sale, showing the goods or services, prices and GST that will be charged, usually to get an advance or a purchase order. It is not a tax invoice. After the supply, issue a proper tax invoice with its own serial number.
Who has to register for GST, and up to how many lakh is GST free?
According to CBIC, registration is needed when aggregate turnover crosses ₹40 lakh for suppliers of goods (₹20 lakh in Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand, and ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura) and ₹20 lakh for suppliers of services (₹10 lakh in Manipur, Mizoram, Nagaland and Tripura), with some exceptions such as inter-State sellers of goods. Below the threshold an unregistered business has no GSTIN and cannot charge GST, so it should not issue a tax invoice.
Do I need an e-way bill with my GST invoice?
For movement of goods with a consignment value above ₹50,000, Rule 138 requires an e-way bill to be generated on the e-way bill portal before the goods move (there are exceptions). The bill maker reminds you when a goods bill crosses ₹50,000 but does not generate e-way bills.
Can I make a GST bill on my mobile and save it as PDF?
Yes. The bill maker works in the phone browser with no app. Tap Print / Save as PDF and choose Save as PDF (Android) or share the print preview to Files (iPhone), then attach the PDF in WhatsApp.
Which is the best billing software for a small business?
If you issue a few invoices a month and your turnover is under ₹5 crore, a free bill maker like this is enough. Choose billing software when you need inventory, GST return files, e-invoices with IRN or e-way bills; see our e-invoicing software guide for options.
Can I make a simple bill or shop bill without GST?
Yes. If you are not registered for GST, do not show GST: choose Bill of Supply or set every item to 0% and leave the GSTIN blank. A business that is not registered cannot charge GST.
Is my data safe? Do I need to sign up?
There is no sign-up and nothing is uploaded: the bill is built in your browser. If you tick “Remember my business details on this device”, your business details, logo, bank text and last invoice number are kept in this browser’s local storage only, and the Clear saved data button removes them. Customer details and items are never saved.
Can I make a GST bill in Hindi?
Yes. Switch the page to हिन्दी for Hindi labels, and set the invoice language to Hindi to print the headings and the amount in words in Hindi (for example कर बीजक for tax invoice).
Within how many days must I issue a GST invoice?
For goods, before or at the time the goods are removed for delivery (section 31(1) of the CGST Act). For services, within 30 days from the date the service is supplied (Rule 47). Banks, insurers and NBFCs get 45 days. The clock runs from the supply, not from when the customer pays.
Is GST payable on an advance before I issue the invoice?
For services, yes. GST is due on the advance in the month you receive it, and you issue a receipt voucher under Rule 50. For goods, a regular taxpayer pays no GST on the advance (Notification 66/2017-Central Tax), and the tax is paid on the invoice. Composition taxpayers are outside that relief.
What is a receipt voucher and what must it show?
It is the document you issue when you receive an advance. Rule 50 asks for your name, address and GSTIN; a serial number of up to 16 characters; the date; the customer's details; a description; the advance amount; the rate and amount of tax; the place of supply for inter-State supplies; whether reverse charge applies; and your signature.
What rate do I use if the GST rate is not clear when the advance comes in?
The proviso to Rule 50 says to pay tax at 18% if the rate cannot be decided yet. If you cannot tell whether the supply is intra-State or inter-State, treat it as inter-State and charge IGST. Adjust it when you issue the final invoice.
How do I show an advance on the final tax invoice?
Show the full taxable value and the full GST for the supply, then deduct the advance already received to arrive at the balance payable. GST already paid on a services advance is adjusted, so only the difference is paid with that month's return. In the ₹1,25,000 example above, ₹9,000 was paid on the advance and ₹13,500 on the invoice.
Do I need to give a bill for a sale below ₹200?
Not if the buyer is unregistered and does not ask for one. Section 31(3)(b) and Rule 46 then require one consolidated tax invoice for all such sales at the close of each day. If the buyer asks for a bill, or is registered, issue a normal tax invoice.
Is there a deadline for reporting an e-invoice?
Yes, if your aggregate turnover is ₹10 crore or more. Since 1 April 2025, the Invoice Registration Portal will not accept an invoice, credit note or debit note more than 30 days after its date. Below ₹10 crore, GSTN has not set this limit so far, but the invoice itself still has to be issued on time.
Related guides and tools
- GST calculator (add or remove GST, CGST/SGST/IGST split)
- GST invoice format, proforma invoice format, quotation format, credit note format
- All free calculators and all free tools
Sources (checked 22 Oct 2026)
- CGST Rules, 2017 (CBIC tax information portal): Rule 46, Rule 48, Rule 49, Rule 53, Rule 5
- Notification 78/2020-Central Tax (HSN digits): gstcouncil.gov.in; CBIC press release: cbic-gst.gov.in
- Notification 10/2023-Central Tax (e-invoicing above ₹5 crore): tutorial.gst.gov.in
- GSTIN format (2-character State code, 10-character PAN or TAN, 2-character entity code, 1 checksum character): CBIC registration rules; GST State codes: e-way bill system (NIC)
- Registration thresholds: CBIC, GST: An Update; e-way bill: Rule 138
- GST rates 0.25, 1.5, 3, 5, 18 and 40%: PIB, 56th GST Council; Notification 9/2025-CT(Rate) (Gazette)
- CGST, SGST, UTGST and IGST: CBIC FAQ on GST; UTGST Union territories: GST Council