GST Invoice Format in Excel | Word | PDF India

Leave a Comment / GST UPDATES / By / 04/05/2022
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GST Invoice is a business instrument issued by a supplier or a seller to the recipient or the buyer of the goods and services. In other words, The GST invoice Format includes a list of goods or services provided, along with many others details included in invoice ie. product name, description of good and services, quantity of goods or services sold, details of the supplier and the purchaser, terms of supply, date of supply, price of each good sold or service rendered (the amount due for payment) or discount where ever applicable.

gst invoice format in excel india

Importance of GST Tax Invoice

An invoice is a significant item in the cycle of sale. It’s the prime document that acts as a bill to wholesaler or consumer for the goods and services that your company has provided. Invoices are vital not only for keeping track of transactions and refunds, from balances to stock rates, but they can also be used in case a payment is overdue / missing and more formal steps are followed up.

A GST tax invoice is an evidence for:
  1. support a registered person to claim for an ITC (input tax credit) of GST incurred;
  2. trigger the time of supply as the invoice date will determine when GST is to be accounted for by a registered person on the supply of goods and services (accounting on invoice basis).

Mandatory field that GST Invoice Format should have

These are the necessary fields required in each GST invoice format whether in Excel, word or in PDF, in accordance with the rules of the GST Act, to create an invoice format correctly under GST laws:

  • The Supplier Address, Name, and GSTIN.
  • Invoice number (it must be generated consecutively and each tax invoice will have a unique number for that FY and should not be more than 16 alphanumeric digits).
  • Date of issue.
  • The Buyer’s/Purchaser Name, address, and GSTIN of if it’s registered.
  • If the Receiver is not registered and the bill value exceeds Rs. 50,000 then the invoice should carry:
    • The Receiver Name and address,
    • Address of delivery,
    • Name of State and Code of state.
  • HSN or SAC for goods and services.
  • Type of Invoice , whether it is GST tax invoice, supplementary invoice or revised invoice.
  • The tax rate for each item.
  • Description of the delivered goods or services.
  • Units or quantity of goods and services.
  • Per item tax rate
  • The Taxable value of supply of goods and services with discount where ever applicable.
  • GST applicable rate according to suppy (Rates of CGST, SGST, IGST, UTGST, and cess is to be indicated in the invoice).
  • CGST, SGST, IGST or UTGST Amount Calculated in separate columns.
  • The total amount of goods and services.
  • Place of supply and state of Supply.
  • Delivery address in case if it is differs from the place of supply.
  • If the reverse charge applies, then it should be duly mentioned.
  • A digital signature, either by the supplier or any authorized person.

GST Invoice in excel format or in word or in pdf format have to contain the all these discuss above points in the bill.

Who should issue the GST Invoice?

If you are a running a business and registered under GST, then you should have to provide GST invoices on sale of good or services to the clients with proper GST Invoice format.

When should you issue invoices?

In the case of goods supplied:

  • In the case of normal supply, it is to be issued on or before the date of removal or delivery of goods.
  • In case the goods are in continuous supply, then the invoice needs to be issued on or before the date of issue account statement or Payment.

In case of the supply of services:

  • In general case, the invoice needs to be issued within 30 days from the original date of supply of services.
  • In the case of banks and NBFCs, the invoice needs to be issued within 45 days from the date of supply of services.

Important Note: In case the person has tax liability by way of reverse charge, and it receives goods or services from an unregistered supplier, then, in that case, the invoice needs to be issued on the date of receipt of the respective goods or services.

What are other types of invoices?

Debit and Credit Note

In the event of the return of the goods, the purchaser makes a debit note if they have been purchased on credit. which means, at the time of sale on credit, the seller informs the buyer of the current outstanding debt. The reasons for raising the debit note include when:

  • The amount charged is higher than the taxable value in tax invoice.
  • Tax invoice has a lower tax value than the amount to have been charged.


A credit note is a commercial document issued by the supplier to inform the purchaser that a credit has been granted to the customer. Normally, the reasons for such credit include:

  • Error in the price mentioned in the invoice.
  • The buyer is overpaid.
  • Customers returned the goods or refused the service for some reason.
  • The goods were damaged during transit.

Bill of Supply

If the registered person either sells exempt goods / services or has opted for a composition scheme, the seller will issue a bill of supply instead of the GST invoice. The only difference between the GST bill and the bill of supply is that one has tax details and the other does not have a tax amount. i.e . bill of supply does not contain any tax amount as the seller cannot charge the GST to the buyer.

Aggregate Invoice

If multiple invoices are issued, the amount of which is less than Rs . 200, and the purchaser is unregistered, then an aggregate invoice may be issued by the seller instead of multiple invoices per day.
For Example, if 3 invoices amounting to Rs. 60, Rs. 105, and Rs. 80 have been issued. Then, a single invoice amounting to Rs. 245 can be issued.

How many copies of Invoices should be issued in excel , word, pdf or in hardcopy?

For Goods – 3 copiesFor Services – 2 copies
Original for RecipientOriginal for Recipient
Duplicate for TransporterDuplicate for Supplier
Triplicate for Supplier

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Disclaimer – Author has exercised utmost care while writing this article, but still this article may contain some error or mistake and no part of this article/writing should be construed or considered as any advice or consultancy whether professional or otherwise. The contents of this article are solely for information and knowledge.

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