What fields must a GST tax invoice contain?

Rule 46 of the CGST Rules sets the mandatory fields: the supplier’s name, address and GSTIN; the recipient’s name, address and GSTIN (where registered); a consecutive serial number unique for the financial year; the date of issue; the HSN code for goods or SAC code for services; a description, quantity and taxable value for each item; the rate and amount of GST (CGST, SGST, or IGST); the place of supply; and a signature or digital signature of the supplier. This tool collects these fields and lays them out in that structure.

How does the tool decide between CGST/SGST and IGST?

By comparing the supplier’s state with the place of supply. If they are the same state, the supply is intra-state and the tax splits into equal CGST and SGST halves. If they differ, the supply is inter-state and a single IGST applies at the full rate. The place of supply is the authoritative input for this decision, which is why it is a separate field rather than being assumed from the billing address.

Why is place of supply separate from the recipient’s GSTIN?

Because they are not always the same. The place of supply is where the supply is legally treated as happening, which for goods is usually where they are delivered. A customer registered in one state may take delivery in another, and in that case the place of supply — and therefore the tax — follows the delivery, not the registration. The tool prefills place of supply from the recipient GSTIN for convenience but lets you override it precisely so you can handle these cases correctly.

Can I create a B2C invoice with no recipient GSTIN?

Yes. Leave the recipient GSTIN blank and the tool treats the invoice as a business-to-consumer supply. You set the place of supply yourself from the state dropdown, and the tool still computes the correct CGST/SGST or IGST split based on it. The resulting PDF is a valid tax invoice the consumer can retain, for example for warranty claims, and that you can record in your books and returns.

Is my business and customer data uploaded anywhere?

No. The entire invoice is generated in your browser using the jsPDF library. Your business details, your customer’s details, the line items, and the amounts are never sent to any server — the PDF is built locally and downloaded directly to your device. This makes it safe to use with real client data. Closing the tab clears everything; nothing is stored or transmitted.

Does this tool number my invoices or keep a record?

No. You enter the invoice number yourself, because GST requires a consecutive serial unique to your business and financial year, and only your own records know the next number in your sequence. The tool does not store past invoices or auto-increment, by design — it keeps nothing. Maintain your invoice register in your accounting system, and use this tool to produce the compliant PDF for each entry.

GST

GST Invoice Generator

Create a GST-compliant tax invoice PDF with the correct CGST/SGST or IGST split, decided by place of supply — free, in your browser, nothing uploaded.

By the Samastam teamLast updated 2026-06-15Editorial standards

Supplier (your business)

Business name

Address

GSTINrequired — drives the tax split

Recipient (bill to)

Name

Address

GSTINoptional — leave blank for unregistered / B2C

Invoice details

Invoice number

Date

Place of supplyauthoritative for CGST/SGST vs IGST

Line items

Item 1

Preview

Tax split — pending GSTIN + place of supply

Subtotal: —
CGST: —
SGST: —
Grand total: —

Need supplier name + valid GSTIN, invoice number, date, place of supply, and at least one complete line item.

Privacy

The PDF is built entirely in your browser with jsPDF. Your business details, customer details, and amounts never leave this device.

A GST tax invoice is the document a registered business must issue for a taxable supply, carrying the specific fields the GST law requires — the supplier and recipient details, GSTINs, a consecutive invoice number, HSN or SAC codes, the taxable value, and the tax split into CGST and SGST or a single IGST. This tool builds that invoice as a clean PDF entirely in your browser, working out the tax on every line and choosing the right tax heads from the place of supply, so the document you download is structured the way the rules expect.

Key takeaways

A GST tax invoice has mandatory fields set by Rule 46 of the CGST Rules: supplier and recipient details, both GSTINs where applicable, a consecutive serial number, date, HSN/SAC, taxable value, tax rate, and the tax amount.
The split between CGST+SGST and IGST is decided by the place of supply, not by who the customer is — same state as the supplier means CGST+SGST, a different state means IGST.
This tool prefills place of supply from the recipient’s GSTIN state but lets you override it, because goods can be delivered to a different state than where the customer is registered.
B2C invoices work too: with no recipient GSTIN, you set the place of supply directly and the tool still computes the correct tax split.
Everything is generated locally in your browser with no upload, so your business details, customer data, and amounts never touch a server.

What this is and why it matters

Under GST, a tax invoice is not just a bill — it is the legal document that lets your customer claim input tax credit and that evidences the tax you have charged. Rule 46 of the CGST Rules spells out what it must contain: your name, address and GSTIN; the recipient’s details; a consecutive serial number unique to the financial year; the date; the HSN code for goods or SAC code for services; the description, quantity and taxable value of each item; the rate and amount of tax; and the place of supply where it differs from the recipient’s location. An invoice missing these fields is defective, and a defective invoice puts your customer’s input credit at risk and invites questions during assessment.

The part businesses most often get wrong is the tax split. GST is destination-based and dual-structured: a supply within your own state attracts CGST and SGST in equal halves, while a supply to another state attracts a single IGST at the full rate. Crucially, which one applies is decided by the place of supply, not simply by the customer’s billing address. A Maharashtra supplier delivering goods to a site in Gujarat raises IGST even if the customer’s head office is in Mumbai. Get this wrong and the invoice charges the wrong tax heads, which then fails to reconcile in the returns.

This tool encodes those rules so you do not have to remember them. It collects the required fields, validates the GSTINs, and — most importantly — makes the place of supply the explicit, authoritative input that drives the CGST/SGST-versus-IGST decision on every line.

How to use this tool

Enter your business as the supplier. Fill in your business name, address, and GSTIN. The GSTIN is validated as you type, and its state — decoded from the first two digits — becomes one half of the tax-split decision. This is a required field because without the supplier state, the tool cannot tell an intra-state supply from an inter-state one.

Add the recipient, or leave it blank for B2C. For a business customer, enter their name, address, and GSTIN; the GSTIN is validated and its state is used to prefill the place of supply. For a consumer sale with no GST registration, simply leave the recipient GSTIN empty — the invoice still generates as a valid B2C document once you set the place of supply yourself.

Set the invoice number, date, and place of supply. Give the invoice a serial number and date. The place of supply is prefilled from the recipient’s GSTIN when one is present, but you can override it from the state dropdown — do this whenever goods are delivered to a different state than where the customer is registered, because the place of supply, not the billing address, governs the tax.

Add line items and generate. Add a row for each product or service with its description, HSN or SAC code, quantity, rate, and GST rate; use Add item for as many lines as you need. The preview shows the running CGST/SGST or IGST split and the grand total in words. When the required fields are complete, generate the PDF and it downloads straight to your device.

Examples and use cases

A Mumbai agency billing a local client

A design agency in Mumbai invoices a Maharashtra client ₹80,000 for branding work at 18% GST. Both the supplier GSTIN and the place of supply are Maharashtra (state code 27), so the tool raises an intra-state invoice with ₹7,200 CGST and ₹7,200 SGST, a ₹94,400 total, and “Rupees Ninety Four Thousand Four Hundred only” printed in words — exactly the heads a local B2B invoice must show.

A Surat manufacturer shipping to another state

A Surat (Gujarat) manufacturer sells ₹2,50,000 of fabric to a buyer registered in Karnataka. The recipient GSTIN prefills the place of supply as Karnataka (29), which differs from the supplier’s Gujarat (24), so the tool switches the whole invoice to a single IGST line — ₹45,000 at 18% — and a ₹2,95,000 total, the correct treatment for an inter-state supply.

A B2C electronics sale with no customer GSTIN

A Chennai electronics shop sells a laptop to a walk-in consumer for ₹65,000 inclusive of tax. There is no recipient GSTIN, so the shopkeeper leaves it blank and sets the place of supply to Tamil Nadu (33) directly. Because that matches the supplier state, the invoice shows CGST and SGST, producing a valid B2C tax invoice the customer can keep for warranty and the shop can file.

A multi-line consulting invoice

A Pune consultancy bills a client for three services on one invoice — advisory at 18%, a training workshop at 18%, and printed material at 5% — each as its own line with its own HSN/SAC. The tool computes the tax per line, aggregates the totals, and applies the same intra-state split across all of them, so the single PDF carries every line with the correct rate and a combined grand total.

Frequently asked questions

What fields must a GST tax invoice contain?: Rule 46 of the CGST Rules sets the mandatory fields: the supplier’s name, address and GSTIN; the recipient’s name, address and GSTIN (where registered); a consecutive serial number unique for the financial year; the date of issue; the HSN code for goods or SAC code for services; a description, quantity and taxable value for each item; the rate and amount of GST (CGST, SGST, or IGST); the place of supply; and a signature or digital signature of the supplier. This tool collects these fields and lays them out in that structure.
How does the tool decide between CGST/SGST and IGST?: By comparing the supplier’s state with the place of supply. If they are the same state, the supply is intra-state and the tax splits into equal CGST and SGST halves. If they differ, the supply is inter-state and a single IGST applies at the full rate. The place of supply is the authoritative input for this decision, which is why it is a separate field rather than being assumed from the billing address.
Why is place of supply separate from the recipient’s GSTIN?: Because they are not always the same. The place of supply is where the supply is legally treated as happening, which for goods is usually where they are delivered. A customer registered in one state may take delivery in another, and in that case the place of supply — and therefore the tax — follows the delivery, not the registration. The tool prefills place of supply from the recipient GSTIN for convenience but lets you override it precisely so you can handle these cases correctly.
Can I create a B2C invoice with no recipient GSTIN?: Yes. Leave the recipient GSTIN blank and the tool treats the invoice as a business-to-consumer supply. You set the place of supply yourself from the state dropdown, and the tool still computes the correct CGST/SGST or IGST split based on it. The resulting PDF is a valid tax invoice the consumer can retain, for example for warranty claims, and that you can record in your books and returns.
Is my business and customer data uploaded anywhere?: No. The entire invoice is generated in your browser using the jsPDF library. Your business details, your customer’s details, the line items, and the amounts are never sent to any server — the PDF is built locally and downloaded directly to your device. This makes it safe to use with real client data. Closing the tab clears everything; nothing is stored or transmitted.
Does this tool number my invoices or keep a record?: No. You enter the invoice number yourself, because GST requires a consecutive serial unique to your business and financial year, and only your own records know the next number in your sequence. The tool does not store past invoices or auto-increment, by design — it keeps nothing. Maintain your invoice register in your accounting system, and use this tool to produce the compliant PDF for each entry.