GST Invoice Format in Excel
Three ready templates — tax invoice, proforma, and bill of supply. Every field Rule 46 asks for, and the CGST/SGST versus IGST split is calculated for you from the two state codes instead of left blank to get wrong.
| Template | Use it when | Download |
|---|---|---|
| Tax invoice | The normal case — you are registered and charging GST on the supply. | Excel |
| Proforma invoice | The customer needs a quotation to raise a PO or release payment. No tax is charged. | Excel |
| Bill of supply | You are a composition dealer, or the supply is exempt — no tax to show. | Excel |
Fill the amber cells only. No macros — opens in Excel 2016 and later, LibreOffice and Google Sheets.
Prefer to fill it in the browser and get a PDF? Use the invoice generator.
Open the generatorWhat a GST Invoice Must Contain
Rule 46 of the CGST Rules sets the mandatory particulars. Miss one and the invoice is defective — which matters less to you than to your customer, because a defective invoice is the one their officer disallows credit on.
| Field | Detail that catches people out |
|---|---|
| Supplier name, address, GSTIN | The GSTIN must be the one registered for that place of business. |
| Serial number | Consecutive, unique within the financial year, no unexplained gaps. Resets 1 April. |
| Date of issue | Drives the time of supply, and therefore which return the liability falls into. |
| Recipient name, address, GSTIN | If unregistered and the value exceeds ₹50,000, you still need name, address and place of delivery. |
| HSN / SAC code | 4 digits above ₹5 crore turnover, 6 digits for B2B below it. Look up the code. |
| Description, quantity, unit | Enough detail to identify what was supplied — "goods" is not a description. |
| Taxable value | After discount. Discounts given at or before supply reduce it; later ones need a credit note. |
| Rate and amount per head | CGST, SGST and IGST shown separately — never a single merged "GST" line. |
| Place of supply | Mandatory on inter-state supplies. It decides which state gets the tax. |
| Reverse charge | State whether tax is payable on reverse charge, even when the answer is no. |
| Signature | Physical or digital, by the supplier or an authorised person. |
The One Thing These Templates Do That Static Formats Don't
Search for an invoice format and you will find hundreds of Excel files with empty CGST, SGST and IGST columns, leaving you to decide which to fill. That decision is where the mistakes happen, and it is not a judgement call — it is arithmetic on two state codes.
Put your state code in one cell and your customer's in another. Same code, and the sheet marks the supply intra-state and splits every line's tax equally into CGST and SGST. Different code, and it marks it inter-state and puts the whole amount into IGST. An 18% line of ₹10,000 becomes ₹900 + ₹900 one way, or ₹1,800 the other, and you never type either figure.
Charge CGST and SGST on what was actually an inter-state supply and the tax has gone to the wrong government. You pay IGST again and claim a refund of the wrong one — months of it, for a mistake that took two seconds to make. That is why it is computed here rather than typed. The same comparison is explained in full in CGST vs SGST vs IGST on your invoice.
Which of the Three Do You Need?
Tax invoice — the real thing. It charges GST, creates your liability, goes into GSTR-1, and is what lets your customer claim input tax credit. If you are registered and making a taxable supply, this is the one.
Proforma invoice — a quotation wearing an invoice's clothes. Customers ask for it to raise a purchase order or get an advance released internally. It charges nothing, creates no liability, supports no credit, and never enters a return. Issue the tax invoice when the supply actually happens.
Bill of supply — what you issue when there is no tax to show. Either you are under the composition scheme, where Section 10(4) bars you from collecting tax at all, or the supply is exempt or nil-rated. A composition dealer must also print "composition taxable person, not eligible to collect tax on supplies" on it, which the template already does.
Numbering: The Trap Every April
Rule 46(b) wants a consecutive serial number, unique within the financial year. So the series restarts on 1 April, and a number used in FY 2025-26 cannot appear again in FY 2026-27. A prefix carrying the year — GST/26-27/0001 — keeps it readable and makes GSTR-1 reconciliation far easier than a bare running number. The full mechanics, including the credit-note carry that catches people in May, are in the fresh invoice series guide.
Related Tools & Guides
- GST Invoice Generator — fill it in the browser and download a PDF instead
- HSN Code List & Lookup — find the code and rate for each line
- GST Calculator — add GST with the CGST/SGST/IGST split
- Reverse GST Calculator — pull the tax back out of an inclusive total
- GST Invoice Reader — turn a folder of received invoices into one Excel sheet
- 7 Common GST Invoice Errors — what gets invoices rejected at reconciliation
Receiving invoices as well as raising them?
Drop a folder of supplier PDFs in and get GSTIN, invoice number, date, value and the CGST/SGST/IGST split in their own Excel columns — ready to reconcile against GSTR-2B. Free to try, no signup.
Convert to ExcelFrequently Asked Questions
Is there a free GST invoice format in Excel?
Yes — three of them on this page: a tax invoice, a proforma invoice and a bill of supply. All carry every field Rule 46 requires, and the tax columns are formulas rather than blanks: enter your state code and your customer's and the sheet decides intra-state (CGST + SGST) or inter-state (IGST) and fills the right columns. No macros, so they open cleanly in Excel 2016 and later, LibreOffice and Google Sheets.
What must a GST tax invoice contain?
Rule 46 lists them: supplier name, address and GSTIN; a consecutive serial number unique within the financial year; date of issue; recipient name, address and GSTIN (or state and place of delivery if unregistered and the value exceeds ₹50,000); HSN or SAC code; description, quantity and unit; total and taxable value after discount; rate and amount of tax under each head; place of supply for inter-state supplies; whether tax is payable on reverse charge; and the supplier's signature.
When do I charge CGST and SGST instead of IGST?
Compare the first two digits of your GSTIN with the place of supply state code. Same state is intra-state and the tax splits equally — 18% becomes 9% CGST plus 9% SGST. Different states is inter-state and the whole 18% is IGST. It is the most common GST invoicing error, which is why these templates compute it from the two state codes instead of leaving both sets of columns blank.
What is the difference between a tax invoice, a proforma invoice and a bill of supply?
A tax invoice charges GST, creates the liability, goes into GSTR-1 and supports your customer's input tax credit. A proforma invoice is a quotation shaped like an invoice — no tax, no liability, no credit; it exists so a customer can raise a PO or release payment. A bill of supply is for when there is no tax to show: you are a composition dealer barred by Section 10(4) from collecting tax, or the supply is exempt or nil-rated.
Can I use the same invoice number series every year?
No. Rule 46(b) requires a consecutive serial number unique within the financial year, so the series resets on 1 April. Numbers must not repeat within the year or carry gaps you cannot explain. A year-carrying prefix like GST/26-27/0001 keeps it readable and makes GSTR-1 reconciliation much easier.