How to invoice in India
A GST tax invoice must show a consecutive invoice number and date, the supplier's and (for B2B) the customer's GSTIN, the place of supply, and for each line the HSN/SAC code, taxable value and GST rate split into CGST + SGST (intra-state) or IGST (inter-state). Businesses whose aggregate turnover has crossed the e-invoicing threshold must additionally obtain an IRN and QR code from the Invoice Registration Portal and print them on the invoice.
| India at a glance | Detail |
|---|---|
| Currency | INR (₹) |
| Standard GST | 18% |
| Tax ID | GSTIN |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Phasing in |
Tax ID format: 15-character GSTIN: 2-digit state code + 10-character PAN + entity number + the letter Z + a checksum digit, e.g. 27ABCDE1234F1Z5.
What Indian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and GSTIN
- The client's name and address (and their GSTIN for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per GST rate, the rate(s) applied and the GST amount
- The total payable, in INR
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- Supplier and recipient GSTIN
- Place of supply (state)
- HSN/SAC code per line item
- IRN and signed QR code (e-invoice, where applicable)
GST & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Indian GST notes such as:
- GST charged as per the applicable slab rate under the CGST/SGST or IGST Act, 2017.
- Tax payable by the recipient under reverse charge (RCM) per Section 9(3)/9(4) of the CGST Act, 2017.
- Export of services — zero-rated supply made under LUT without payment of IGST (Section 16, IGST Act, 2017).
E-invoicing in India
B2B and export e-invoicing is mandatory for businesses whose aggregate annual turnover has exceeded ₹5 crore in any financial year since FY 2017-18, in force since 1 August 2023. Invoices are reported to a government Invoice Registration Portal (IRP), which returns an Invoice Reference Number (IRN) and a signed QR code that must appear on the invoice. Under a November 2024 GSTN advisory, since 1 April 2025 taxpayers with aggregate turnover of ₹10 crore or more must report documents to the IRP within 30 days of the invoice date.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Central Board of Indirect Taxes and Customs (CBIC) and the GST Network (GSTN) before you rely on it. This page is general guidance, not tax advice.
Payment terms in India
B2B terms are commonly Net 15 to Net 30, with Net 30 the usual default. Under the MSMED Act, buyers must pay registered micro and small enterprises within 45 days (or the agreed term, whichever is shorter) to avoid mandatory interest.
Questions about invoicing in India
Following the GST 2.0 reform effective 22 September 2025, GST has two main slabs — 5% and 18% — with 18% the standard rate for most goods and services. A 40% rate applies to luxury and sin goods, and some essentials are exempt or zero-rated. Always confirm the correct slab for your supply.
If you are registered under GST you must show your 15-digit GSTIN, and your customer's GSTIN on B2B invoices. Registration is required once turnover crosses the GST threshold (broadly ₹40 lakh for goods or ₹20 lakh for services, lower in special-category states).
Yes for B2B and export supplies if your aggregate turnover has exceeded ₹5 crore in any year since FY 2017-18 — you must obtain an IRN and QR code from the Invoice Registration Portal. Below that threshold, e-invoicing is currently not required.
Make an invoice for India, free.
INR and 18% GST already set, on A4 paper. No signup, no watermark.
Make an invoice for India