GST Bill Format: Excel, Word, PDF & Export Rules
TL;DR - Summary
- What is a GST bill format? - A GST bill format is the layout used to prepare a tax invoice for a taxable supply under GST. It can be created in Excel, Word, PDF, or invoicing software, provided it contains the applicable particulars prescribed under Rule 46 of the CGST Rules.
- What fields must every GST bill include - ? A GST tax invoice must contain the applicable particulars prescribed under Rule 46, including supplier and recipient details, invoice number and date, HSN or SAC, taxable value, applicable tax details, and place of supply where required.
- Is GST charged on export invoices? - Not necessarily. Exports are zero-rated supplies, and an exporter can either supply without payment of IGST under an LUT or export on payment of IGST and subsequently claim a refund, subject to the applicable rules.
- Can an export invoice be raised in foreign currency? - Yes. An export invoice can be denominated in USD, EUR, GBP, or another agreed foreign currency. For GST valuation, the foreign-currency amount must be converted into INR using the applicable exchange-rate rules. Showing the exchange rate and INR equivalent on the invoice can also simplify reconciliation.
- How is a GST tax invoice different from a proforma or commercial invoice? - A GST tax invoice is the prescribed document for a taxable supply, while a proforma invoice is a preliminary document issued before the transaction is finalised. A commercial invoice is primarily used for international trade and customs purposes and does not, by itself, replace the applicable GST document.
What Is a GST Bill Format and Who Needs It?
A GST bill, or tax invoice, is a document issued by a GST-registered person for a taxable supply of goods or services. It records the transaction value and GST charged. Under Section 31 of the CGST Act, registered businesses and professionals such as freelancers, consultants, IT service providers, and agencies generally need to issue a tax invoice when making taxable supplies.
GST law does not prescribe a fixed visual format. Instead, Rule 46 of the CGST Rules sets out the details an invoice must contain, so businesses can create their own format in Excel, Word, PDF, or invoicing software. A properly prepared invoice serves as a transaction record, supports eligible ITC claims, and forms part of the GST reporting trail.
Suppliers report invoice details in GSTR-1, which contributes to the recipient's GSTR-2B and helps determine eligible ITC reported in GSTR-3B. It can also serve as documentary evidence during audits, assessments, or disputes.
What Are the Mandatory Fields in a GST Bill Format?
A GST bill format must include the particulars prescribed under Rule 46 of the CGST Rules, including supplier and recipient details, invoice number and date, HSN or Accounting Code, taxable value, applicable tax rate and amount, place of supply, and other details required for the transaction. The prescribed requirements can vary in certain cases, and hence, not every field commonly shown on an invoice template is universally mandatory.
The key fields include:
- Supplier Details: Name, address, and GSTIN.
- Invoice Details: A consecutive invoice number, unique for the financial year, and the date of issue.
- Recipient Details: Name, address, and GSTIN or UIN, where applicable. Additional details apply to certain unregistered recipients.
- Description: Details of the goods or services supplied.
- HSN/Accounting Code: HSN code for goods or the Accounting Code for services, as applicable.
- Quantity and Unit: Quantity and unit or Unique Quantity Code for goods.
- Value: Total value of the supply and taxable value after applicable discounts or abatements.
- Tax Details: Applicable tax rate and tax amount for CGST, SGST, IGST, UTGST, or cess, as applicable.
- Place of Supply: The place of supply along with the State name and code for inter-State supplies.
- Delivery Address: The delivery address where it differs from the place of supply.
- Reverse Charge: An indication of whether tax is payable under reverse charge.
- Signature: Signature or digital signature of the supplier or authorised representative, where required.
- Exports: Export invoices require additional particulars, including the relevant export endorsement, recipient and delivery details, destination country, and export application details.
Related Read: Bill of Exchange
GST Bill Format in Excel, Word and PDF
Excel, Word, and PDF simply refer to the way a GST invoice is created, saved, or shared. They do not represent different kinds of GST invoices. The GST details that need to appear on an invoice remain the same, irrespective of the file type. GST rules do not provide a separate layout for any of these formats, so businesses can create a design that suits them, provided the relevant particulars under Rule 46 are included.
1. GST Bill Format in Excel
An Excel invoice is a practical option when you want to edit invoices easily and automate calculations. Formulas can calculate tax and totals, which is helpful when a business raises invoices frequently and wants to keep its records in a spreadsheet.
To create a GST invoice in Excel,
- Open an invoice template in Excel or Google Sheets.
- Enter your business details, including the name, address, and GSTIN.
- Add the customer's details and GSTIN, if applicable.
- Enter the goods or services supplied along with the applicable HSN or SAC.
- Add the taxable amount and calculate CGST, SGST, or IGST based on the transaction.
- Enter the invoice number, date, and payment terms, if relevant.
- Review the calculations and other invoice particulars.
- Export the completed invoice as a PDF before sending it to the customer.
Why Use Excel?
- You can modify the template to suit your business.
- It works well for occasional invoices.
- Formulas can reduce manual tax calculations.
- Files can be accessed without an internet connection.
What To Watch Out For:
- Preparing successive invoices can involve copying and updating files manually.
- Important records may be lost if they are stored only on a device that fails.
- Excel does not automatically provide a payment-status tracking system.
2. GST Bill Format in Word
Word is a good choice when the priority is a straightforward, professionally formatted invoice rather than automated calculations. You can arrange the fields manually and create a document that is easy to print or save as a PDF.
3. GST Bill Format in PDF
PDF is generally convenient for sending the completed invoice to a customer because its formatting stays intact and the recipient cannot easily alter the document by mistake. An invoice prepared in Excel or Word can be exported to PDF before it is shared.
Businesses that fall within the GST e-invoicing requirement must also comply with the applicable e-invoice process, including generating the required Invoice Reference Number (IRN) and displaying the QR code where prescribed.
Typical GST Invoice Workflow
Prepare the invoice in Excel or Word > verify the details and calculations > export it as a PDF > send it to the customer.
Send your final invoice as a PDF, not an editable Excel file. It locks the approved amount, tax details and the rest of the invoice in place, and cuts the risk of accidental changes once the invoice has gone out.
Is GST Charged on Export Invoices?
GST is not necessarily charged on an export invoice. Exports are treated as zero-rated supplies, and an exporter can generally choose to make the supply either without paying IGST under a Letter of Undertaking (LUT) or by paying IGST and claiming a refund, subject to the applicable conditions.
Export Under LUT Without Payment of IGST
An exporter can submit an LUT before making the export and use this route to supply goods or services without paying IGST at the time of export.
- No IGST is Added to the Invoice: When the LUT requirements are met, the exporter does not collect IGST from the overseas customer. The invoice therefore reflects the value of the exported supply without an IGST amount.
- Required Declaration: The invoice must state: “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST.”
Export With Payment of IGST
An exporter may instead pay IGST on the export supply and then seek a refund of the tax paid under the applicable GST provisions.
- IGST is Charged on the Invoice: The applicable IGST is calculated and included in the export invoice.
- Refund Can be Claimed: The exporter can claim a refund of the IGST paid, subject to the prescribed requirements. The refund mechanism varies for goods and services.
- Required Declaration: The invoice must state: “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST.”
Also Read: Crystallisation of Export Bills
Domestic vs International GST Bill Format
A domestic GST invoice is used when a taxable supply is made within India, while an export invoice is used for supplies of goods or services to customers outside India. Both follow the applicable GST invoice requirements, but an export invoice also needs certain additional details and an export declaration.
Domestic GST Bill Format
For a domestic transaction, the invoice contains the applicable particulars under Rule 46. The tax charged depends on whether the supply is intra-State or inter-State:
- Intra-State Supply: CGST and SGST/UTGST generally apply.
- Inter-State Supply: IGST generally applies.
- HSN or SAC: HSN is used for goods, while the Accounting Code (SAC) is used for services.
International or Export GST Bill Format
An export invoice contains the regular invoice particulars along with specific information required for exports. The invoice must also include the declaration corresponding to the export route selected:
- Export with IGST: “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST.”
- Export under LUT: “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST.”
The export invoice also needs details such as:
- Name and address of the overseas recipient
- Delivery address
- Country of destination
For goods exported from India, customs and shipping documents may contain additional information such as the shipping bill and port details. These requirements should not be treated as standard GST invoice fields applicable to service exports.
For both domestic and export supplies, the relevant classification code depends on what is being supplied: HSN for goods and SAC for services.
For export of services, GST treatment depends on the applicable place-of-supply rules and the conditions in Section 2(6) of the IGST Act. An overseas customer alone does not automatically make a supply an export of services. The supplier must also satisfy the other statutory conditions, including having the place of supply outside India and meeting the applicable payment and establishment requirements.
Can You Issue a GST Export Invoice in Foreign Currency?
Yes. An exporter can raise an invoice for an overseas customer in a foreign currency such as USD, EUR, or GBP. GST law does not require an export invoice to be denominated in Indian rupees. However, the value of the supply must be converted into INR for GST purposes using the exchange-rate rules prescribed under Rule 34 of the CGST Rules.
The applicable conversion method differs based on what is being exported:
- For Goods: Use the exchange rate notified by the Board under Section 14 of the Customs Act for the relevant time of supply.
- For Services: Use the exchange rate determined according to generally accepted accounting principles for the relevant time of supply.
For clarity, an export invoice can show both currencies, with the following information:
- Foreign-currency invoice value
- Exchange rate used for the INR conversion
- Equivalent value in INR
For example, an invoice could show USD 5,000, an illustrative exchange rate of ₹86 per USD, and an INR equivalent of ₹4,30,000. The ₹86 rate is only an example and is not a prescribed or current GST rate.
Showing the conversion details on the invoice can also make it easier to reconcile the foreign-currency transaction with bank remittance records such as the FIRC and the values reported for GST purposes.
GST Bill, Bill of Supply, Export Invoice, Commercial Invoice and Proforma Invoice: Differences Explained
A GST tax invoice, bill of supply, export invoice, commercial invoice, and proforma invoice serve different purposes. The main difference is when each document is used, what information it records, and whether it fulfills the GST invoicing requirement for the transaction. A tax invoice is the standard document for taxable supplies, while an export invoice is a tax invoice adapted for an export transaction.
1. GST Tax Invoice
A GST tax invoice is issued by a registered person for a taxable supply. It records the value of the supply, applicable GST, and other prescribed details such as the HSN code or Accounting Code. The tax charged is shown as CGST and SGST/UTGST for applicable intra-state supplies or IGST for inter-state supplies.
For an eligible recipient, a valid tax invoice is also one of the documents used to support an Input Tax Credit claim.
2. Bill of Supply
A bill of supply is issued instead of a tax invoice in specified situations, including supplies that are exempt from tax and supplies made by a person paying tax under the composition scheme. It does not show GST as a separate amount because the supplier is not charging GST through this document. A composition taxpayer also cannot collect tax from the recipient.
Since no GST is charged on the bill of supply, it does not provide the recipient with a basis to claim ITC of GST charged on that supply.
3. Export Invoice
An export invoice is essentially a tax invoice used for an export transaction, with the additional information and declaration required for exports. Depending on the route selected, the exporter may make the supply without payment of IGST under an LUT or export on payment of IGST.
The invoice also carries the applicable export declaration and details such as the recipient's address, delivery address, and country of destination.
4. Commercial Invoice
A commercial invoice is primarily a trade and shipping document used in international goods transactions. It provides information about the seller, buyer, goods, value, and shipment that may be required for customs clearance and other trade processes.
It should not automatically be treated as a substitute for a GST tax invoice. The GST document required for the underlying supply depends on the transaction and the applicable GST provisions.
5. Proforma Invoice
A proforma invoice is a preliminary document sent before the transaction is finalised. It can outline the proposed goods or services, prices, quantities, payment terms, and other commercial conditions so that the buyer knows what is being offered.
It is not the final GST tax invoice. A proforma invoice therefore cannot replace the prescribed tax invoice for a taxable supply or serve as the document for claiming ITC.
GST Invoice Types Compared
| Document | When to Use | Includes GST? | Final GST Document? | Typically Used By |
|---|---|---|---|---|
| GST Tax Invoice | Taxable supply | Yes, where applicable | Yes | GST-registered suppliers making taxable supplies |
| Bill of Supply | Exempt supply or composition-scheme supply | No | Yes, where a bill of supply is prescribed | Composition taxpayers and suppliers of exempt supplies |
| Export Invoice | Export of goods or services | No under LUT, or IGST under the payment route | Yes | Exporters of goods and services |
| Commercial Invoice | International goods trade and customs/shipping processes | Not primarily a GST document | No | Goods exporters and import/export parties |
| Proforma Invoice | Before a sale is finalised | No GST is charged through it | No | Businesses providing quotations or proposed transaction terms |
The key point is that a proforma invoice or commercial invoice should not be treated as a replacement for the applicable GST document. An export invoice, on the other hand, is a form of tax invoice with export-specific requirements.
Related Read: Bill of Lading
How Skydo Simplifies Foreign Payments After Issuing an Export GST Invoice
Issuing an export GST invoice is only part of the process. Once the invoice reaches the overseas customer, you still need to collect the payment, identify which invoice it relates to, and keep the relevant remittance records. The usual process is to share payment details with the customer, receive the international payment, match the incoming amount with the invoice, and maintain the required remittance documentation.
For Indian freelancers and service exporters, this payment stage can involve repeated follow-ups, such as checking SWIFT payment status, coordinating with the bank, and matching receipts with individual invoices.
Skydo simplifies this process by allowing Indian businesses and freelancers to receive payments from overseas customers and settle them directly into an Indian bank account. No bank branch visit is required.
Skydo provides local receiving accounts in currencies including USD, EUR, GBP, SGD, AUD, and CAD. You can share the relevant account details with your overseas customer, who can then make the payment using their local banking system.
Getting started takes about 5 minutes, and there are no maintenance or monthly account fees. The transaction fee is charged when you receive a payment:
- Up to USD 2,000: USD 19 + GST
- USD 2,001 to USD 10,000: USD 29 + GST
- Above USD 10,000: 0.3% of the transaction amount + GST
Skydo also generates a FIRA (Foreign Inward Remittance Advice) automatically for every payment at no additional cost. FIRA is accepted for GST filing and by banks, giving exporters documentation for their inward remittances without having to separately request the certificate.
For goods exporters, Skydo also provides assistance with eBRC closure. After linking the DGFT account, exporters can upload shipping bills and use the platform to map inward remittances and generate eBRC. For goods exports, the inward payment still needs to be reconciled with the relevant shipping bill in EDPMS before the export transaction is closed.
Skydo also supports EDPMS closure assistance, thereby helping exporters handle the reporting and reconciliation involved after export proceeds are received.
Once the customer's payment reaches the Skydo receiving account, settlement to the Indian bank account is generally completed within 24 hours/one business day, although the time taken for the customer's payment to reach the receiving account can vary by payment method and country.
What is a GST invoice format?
A GST invoice format is a structured document used by a GST-registered supplier to record a taxable sale of goods or services and the GST charged on it. It includes prescribed details such as the supplier and buyer information, invoice number and date, HSN or SAC, taxable value, applicable GST rate, tax amount, and other particulars required under GST rules.
How do I make a GST bill?
Can I download a GST bill format in Excel for free?
Can I raise a GST invoice in USD for a foreign client?
What goes in the place of supply field for overseas clients?
Is a handwritten GST bill legally valid?
When should I issue a Bill of Supply instead of a Tax Invoice?
Do I need a separate invoice format for Tally or other accounting software?
