Last updated: 22 October 2026
Fill this online (free): make a proforma invoice online — choose Proforma Invoice as the document type, then print or save PDF. Blank Word/Excel downloads stay below.
Short answer: a proforma invoice is a price document you send before a sale, so the buyer can approve the order or pay an advance. It is not a tax invoice under GST, and the buyer cannot claim input tax credit (ITC) on it. Download our free format below, fill in your details, and issue a proper tax invoice when you supply the goods or services.
Download the proforma invoice format
Three versions of the same blank template. Seller details are left blank for you to fill in.
- Proforma invoice format in Word (.docx): edit freely.
- Proforma invoice format in Excel (.xlsx): enter quantity, rate and GST %; taxable value, CGST/SGST or IGST and totals calculate by themselves.
- Proforma invoice format in PDF: print and fill by hand.
What is a proforma invoice?
“Proforma” means “as a matter of form”. A proforma invoice tells the buyer what you will supply, at what price, and on what terms. Businesses use it to get a purchase approved, to ask for an advance, or to give an importer or bank a price document before the real sale.
The GST law does not prescribe a proforma invoice. Section 31 of the CGST Act and Rules 46 to 55 set out tax invoices, receipt vouchers, refund vouchers and other documents, but none of them mentions a proforma invoice.
Proforma invoice format: fields to include
| Field | Why it matters |
|---|---|
| Heading “Proforma Invoice” and a line saying it is not a tax invoice | Prevents the buyer treating it as a GST document |
| Seller name, address, state and GSTIN | Identifies you |
| Buyer name, billing and shipping address, GSTIN if registered | Lets you copy details straight into the tax invoice later |
| Proforma number and date | Use a separate series (for example PI/2026-27/001) |
| Valid until | Prices can change after this date |
| Place of supply (state) | Decides CGST + SGST or IGST |
| Description, HSN/SAC, quantity, unit, rate | Same detail as the later tax invoice |
| Taxable value, GST rate and estimated tax | Shows the buyer the full cost |
| Advance required, delivery period, payment terms | Your commercial terms |
| Bank details (account, IFSC, UPI) | For the advance |
| Signature | Shows the offer is authorised |
Why a separate number series? Rule 46 says tax invoices need a consecutive serial number of up to 16 characters, unique for the financial year. If proformas use the same series, you will have gaps when some proformas never become sales.
Filled example with ₹ figures
A Pune seller quotes a Pune buyer (same state, so CGST + SGST). We assume an 18% GST rate for illustration; use the correct rate for your HSN code.
| Item | Qty | Rate | Taxable value |
|---|---|---|---|
| Office chair (HSN as applicable) | 10 | ₹4,500 | ₹45,000 |
| CGST @ 9% | ₹4,050 | ||
| SGST @ 9% | ₹4,050 | ||
| Total | ₹53,100 | ||
| Advance requested (50%) | ₹26,550 |
If the buyer were in Gujarat, you would show IGST @ 18% = ₹8,100 instead, and the total stays ₹53,100.
Is a proforma invoice valid under GST?
It is not a tax invoice, so no ITC
Section 16(2)(a) allows ITC only when the buyer has a tax invoice or debit note from a registered supplier. A proforma is neither. So the buyer must wait for your tax invoice.
Advance received: what you must issue
When you receive an advance, issue a receipt voucher (Rule 50). If the deal is cancelled and you return the advance, issue a refund voucher (Rule 51).
Whether GST is due on the advance depends on what you sell:
- Goods: registered suppliers (other than composition dealers) do not pay GST on the advance. Under Notification 66/2017-Central Tax, tax is paid when the invoice is issued.
- Services: GST is due on the advance. Section 13(2) makes the time of supply the earlier of the invoice date or the date you receive payment.
Example: an IT firm receives a ₹59,000 advance for a service taxed at 18% (illustration). The advance includes tax, so tax = ₹59,000 × 18 ÷ 118 = ₹9,000, and the value is ₹50,000. GST of ₹9,000 is payable for the month of receipt.
When to issue the tax invoice
Issue the tax invoice when the supply happens, as per sections 12 (goods) and 13 (services) of the CGST Act. Copy the buyer and item details from the proforma, but give it a number from your tax invoice series. Our GST invoice format lists every field a tax invoice needs.
Proforma invoice for export
Exporters often send a proforma so the overseas buyer can arrange payment. If you plan to export without paying IGST, you must file a Letter of Undertaking (LUT) in Form GST RFD-11 before export (Rule 96A). The proforma itself does not replace the export tax invoice.
Proforma vs quotation vs tax invoice
| Document | When | GST status |
|---|---|---|
| Quotation | Buyer is still comparing prices | Not a GST document |
| Proforma invoice | Buyer has agreed; advance or approval pending | Not a GST document; no ITC |
| Tax invoice | Supply happens | Required under s.31; basis for ITC |
For the full comparison, see our quotation format guide. Once the buyer accepts, they may send you a purchase order.
Converting a proforma into a tax invoice
- In Excel: copy the item rows into your tax invoice sheet, change the heading, and give a tax invoice number.
- In billing software: many GST billing tools offer an estimate-to-invoice option; check for it before you buy. Compare options in our GST billing software guide.
- E-invoicing: only the tax invoice goes to the e-invoice portal, not the proforma. See e-invoicing software.
Common mistakes
- Using the tax invoice number series for proformas.
- Leaving out “not a tax invoice”, so the buyer books ITC on it.
- Forgetting GST on advances for services.
- No validity date, so old prices get held against you.
Freelancers taking advances should also read GST for freelancers.
FAQs
Is a proforma invoice mandatory?
No. GST law does not require one. It is a commercial document you use when it helps.
Can I claim ITC on a proforma invoice?
No. ITC needs a tax invoice or debit note (section 16(2)(a)).
Does a proforma invoice need a GSTIN and signature?
The law does not prescribe its contents. Including your GSTIN and a signature is good practice, because the buyer will need these on the tax invoice anyway.
Sources and further reading
- CGST Act section 31, section 16, sections 12 and 13 (CBIC).
- CGST Rules 46, 50, 51 and 96A (CBIC tax information portal).
- Notification 66/2017-Central Tax.
- Checked 22 Oct 2026.