India: invoice requirements and VAT rates
An Indian tax invoice carries the GSTIN, an HSN or service code per line, the place of supply, and the tax split into CGST and SGST for supplies within a state or IGST between states.
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Rates last checked on 15 October 2026. Main legal basis: CGST Rules 2017, rule 46.
Open the invoice generator for India
GST rates
| Rate | Type | Typical use |
|---|---|---|
| 18 % | Standard | |
| 5 % | Reduced | Merit rate |
| 40 % | Standard | Special rate for selected sin and luxury goods and services |
The generator also offers an “Other rate” option for rates that apply only in part of the country or to special supplies.
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in INR by default.
| Field | Basis | When |
|---|---|---|
| Title "tax invoice" | Tax invoice under section 31 CGST Act | Always |
| Seller name | CGST Rule 46(a) | Always |
| Seller address | CGST Rule 46(a) | Always |
| Seller tax ID | CGST Rule 46(a): GSTIN of the supplier | Always |
| Invoice number | CGST Rule 46(b): consecutive serial number, up to 16 characters, unique per financial year | Always |
| Invoice date | CGST Rule 46(c) | Always |
| Customer name | CGST Rule 46(d) | Always |
| Customer address | CGST Rule 46(d) | Always |
| Customer tax ID | CGST Rule 46(d): GSTIN of a registered recipient | On invoices to a business customer |
| HSN or service code | CGST Rule 46(g): HSN code for goods or accounting code for services | Always |
| Description of every line | CGST Rule 46(h) | Always |
| Quantity of every line | CGST Rule 46(i) | Always |
| Unit price of every line | CGST Rule 46(k): taxable value after discount | Always |
| Tax rate of every line | CGST Rule 46(l): rate of tax | Always |
| Tax amount | CGST Rule 46(m): amount of tax per head | Always |
| Place of supply | CGST Rule 46(n): place of supply with state name for inter-State supplies | Always |
| Reverse-charge wording | CGST Rule 46(p): whether tax is payable on reverse charge | When the customer accounts for the tax (reverse charge) |
| Total amount | CGST Rule 46(j) | Always |
Identifiers
- GSTIN: for example 27AAPFU0939F1ZV
- PAN / CIN
Good to know
- The invoice number may not exceed 16 characters and may use letters, digits, hyphen and slash.
- Since 22 September 2025 the main GST rates are 5 % and 18 %, with 40 % for selected goods and services; a few special rates (such as 3 % for gold) are not listed here and can be entered as a custom rate.
- Draftbill splits the tax into CGST and SGST halves for intra-state supplies and shows IGST for inter-state supplies, based on the switch in the form.
- Taxpayers above the e-invoicing turnover threshold must obtain an Invoice Reference Number and QR code from the government portal; Draftbill cannot generate those.
E-invoicing
Businesses above the notified turnover threshold must report invoices to the Invoice Registration Portal and print the IRN and QR code. A generated document from this tool does not do that.
Peppol
Not offered. India does not use Peppol for domestic GST invoicing.
Draftbill does not offer the Peppol BIS Billing 3.0 export for India.