GST & business
GST Invoice Format for Small Businesses (Sample Layout)
Updated 25 September 2026 · 4 min read
There's no government-prescribed design for a GST invoice — only a list of details it must include. Here's a clean layout that works for most small businesses, from a hardware shop to a freelance designer.
Sample layout
| Top left | Your logo, business name, address, GSTIN, phone and email |
| Top right | “Tax Invoice”, invoice number (e.g. INV/26-27/042) and date |
| Bill to | Buyer's name, address, GSTIN (if registered) and state with code |
| Place of supply | State and code, e.g. Maharashtra (27) |
| Item table | No. · Description · HSN/SAC · Qty · Unit · Rate · Taxable value · GST % · Amount |
| Tax summary | Taxable total, CGST and SGST (same state) or IGST (other state), round-off, grand total |
| Bottom | Amount in words, bank details or UPI QR, “Tax payable on reverse charge: No”, terms, signature |
Worked example
A Pune web designer bills a Mumbai client ₹40,000 for a website (SAC 998314) at 18%. Same state, so the invoice shows CGST 9% ₹3,600 and SGST 9% ₹3,600 — total ₹47,200 (Forty-seven thousand two hundred rupees only). If the client were in Bengaluru, it would be IGST 18% ₹7,200 instead.
Small-business tips
- Composition dealers issue a bill of supply (no GST charged), not a tax invoice.
- Keep one number series per financial year and don't skip numbers — gaps raise questions in GST returns.
- Add a UPI QR code to get paid faster; the invoice generator can add one for your UPI ID.
- Unsure of the tax maths? See GST calculation examples or the step-by-step guide to creating a GST invoice.
Frequently asked questions
Do I need a special format for a GST invoice?
No fixed design is required — any layout works as long as it shows all the mandatory details: GSTINs, invoice number and date, place of supply, HSN/SAC, taxable value, tax rates and amounts, and the total.
I'm under the composition scheme. What do I issue?
A bill of supply, not a tax invoice. You can't charge GST to your customers, and it should say 'composition taxable person, not eligible to collect tax on supplies'.