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Invoice Examples India: 5 Real-World Templates with GST
Last updated: March 23, 2026 • 11 min read
Key Takeaways
- This guide shows 5 real-world invoice examples for different business types in India — with actual numbers
- Intra-state transactions use CGST + SGST; inter-state transactions use IGST at the same combined rate
- Freelancers and IT services use SAC code 998314 (custom software) or 998311 (consulting)
- Exporters invoice with 0% GST under LUT (Letter of Undertaking) and mark the invoice as "Supply meant for export under LUT"
Reading about invoice rules is one thing. Seeing actual invoice examples with real numbers is another. If you need to understand the theory first, start with our GST invoice format guide or our overview of what a GST invoice is. This guide shows you five complete invoice examples for common Indian business scenarios — freelancer services, product sales with GST, professional consulting, export invoices, and e-commerce seller invoices. Each example includes all mandatory fields, correct GST calculations, and notes explaining what to watch out for.
Use these as reference models for your own invoices. Where amounts are shown in rupees, they are illustrative — replace them with your actual figures.
Example 1: Freelance Web Designer — Intra-State Invoice (Mumbai to Mumbai)
Priya Sharma is a freelance web designer based in Mumbai, registered under GST. She is invoicing a Mumbai-based startup for website design work. Since both parties are in Maharashtra, this is an intra-state supply — CGST + SGST applies.
EXAMPLE 1 — FREELANCE / INTRA-STATE (CGST + SGST)
From (Supplier)
Priya Sharma Design Studio
Flat 12B, Powai, Mumbai — 400076
Maharashtra, India
GSTIN: 27ABCPS1234F1Z5
PAN: ABCPS1234F
priya@sharmadesign.in
To (Recipient)
TechSpark Solutions Pvt Ltd
Office 3, Andheri East, Mumbai — 400069
Maharashtra, India
GSTIN: 27AABCT5678G1ZP
PO No: PO-2026-108
| Description |
SAC |
Qty |
Rate |
Amount |
| Homepage & Landing Page Design (5 pages, 2 revision rounds) |
998392 |
1 |
₹30,000 |
₹30,000 |
| Mobile Responsive CSS Implementation |
998314 |
1 |
₹12,000 |
₹12,000 |
| Logo Design (3 concepts + 1 revision) |
998392 |
1 |
₹8,000 |
₹8,000 |
Subtotal₹50,000
CGST @ 9%₹4,500
SGST @ 9%₹4,500
Total Due₹59,000
Place of Supply: Maharashtra (27) • Tax payable on reverse charge: No
Bank: HDFC Bank • A/C: 50200123456789 • IFSC: HDFC0001234 • A/C Name: Priya Sharma Design Studio
UPI: priya@sharmadesign@okaxis
Note: SAC 998392 covers graphic design and illustration services. SAC 998314 covers custom software development. Both fall under 18% GST rate (9% CGST + 9% SGST for intra-state transactions). For broader tax compliance requirements including VAT and sales tax, see our
tax compliance guide.
Example 2: IT Consulting — Inter-State Invoice (Bengaluru to Delhi)
Rajesh Kumar runs a one-person IT consulting firm in Bengaluru (Karnataka) and is invoicing a client in New Delhi. This is an inter-state supply — IGST at the full rate applies instead of CGST + SGST.
EXAMPLE 2 — IT CONSULTING / INTER-STATE (IGST)
From (Supplier)
Rajesh Kumar IT Consulting
HSR Layout, Bengaluru — 560102
Karnataka, India
GSTIN: 29AAJPK9876H1Z2
rajesh@rkitconsult.com
To (Recipient)
DataBridge Analytics Pvt Ltd
Connaught Place, New Delhi — 110001
Delhi, India
GSTIN: 07AABCD3456E1ZK
| Description |
SAC |
Hours |
Rate/Hr |
Amount |
| Cloud Architecture Consulting — AWS migration planning |
998311 |
20 |
₹4,000 |
₹80,000 |
| Technical Documentation & Architecture Diagram |
998311 |
8 |
₹4,000 |
₹32,000 |
Subtotal₹1,12,000
IGST @ 18%₹20,160
Total Due₹1,32,160
Place of Supply: Delhi (07) • Tax payable on reverse charge: No
Bank: SBI • A/C: 32145678901 • IFSC: SBIN0012345 • A/C Name: Rajesh Kumar
Example 3: Small Business Product Sale — Goods with GST
Meena Textiles is a small garment manufacturer in Surat, Gujarat selling fabric to a retailer in Ahmedabad (same state). Fabric falls under HSN code 5208 with 5% GST.
EXAMPLE 3 — PRODUCT SALE / GOODS WITH HSN CODE
From (Supplier)
Meena Textiles
Ring Road, Surat — 395002
Gujarat, India
GSTIN: 24AAAFM1234P1ZC
meena@meenafabrics.com
To (Recipient)
Patel Garments & Co.
CG Road, Ahmedabad — 380009
Gujarat, India
GSTIN: 24AABCP6789Q1ZM
| Description |
HSN |
Qty |
Rate |
Amount |
| Cotton Fabric — White 60s (Grade A) |
5208 |
500 metres |
₹120/m |
₹60,000 |
| Cotton Fabric — Printed Floral (Grade A) |
5208 |
300 metres |
₹160/m |
₹48,000 |
Subtotal₹1,08,000
CGST @ 2.5%₹2,700
SGST @ 2.5%₹2,700
Total Due₹1,13,400
Place of Supply: Gujarat (24) • Tax payable on reverse charge: No • Vehicle No: GJ05AB1234
Bank: ICICI Bank • A/C: 012345678901 • IFSC: ICIC0000123 • A/C Name: Meena Textiles
Goods invoice tip: For physical goods, include the vehicle number used for transport and the delivery note number. This is not legally mandatory on the tax invoice itself but is useful for reconciliation and is required on the e-way bill (which is separate from the invoice).
Example 4: Export Invoice — Zero-Rated GST Under LUT
Anil Software Services, a Pune-based software firm, is exporting software services to a client in the USA. As an exporter, Anil can supply without charging GST under a Letter of Undertaking (LUT) — the export is "zero-rated."
EXAMPLE 4 — EXPORT INVOICE / ZERO-RATED UNDER LUT
From (Exporter)
Anil Software Services Pvt Ltd
Baner, Pune — 411045
Maharashtra, India
GSTIN: 27AABCA5678D1Z9
IEC Code: 1234567890
anil@anilsoftware.com
To (Recipient — Overseas)
TechGrow Inc.
455 Market Street, Suite 200
San Francisco, CA 94105
United States of America
| Description |
SAC |
Hours |
Rate |
Amount (USD) |
| Custom CRM Development — Sprint 4 (Feb 15 – Mar 15, 2026) |
998314 |
160 |
$55/hr |
$8,800 |
| QA Testing & Bug Fixes |
998314 |
40 |
$30/hr |
$1,200 |
Subtotal$10,000
IGST @ 0% (Zero-rated)$0.00
Total Due$10,000 USD
Supply meant for export under LUT without payment of Integrated Tax.
Exchange rate: 1 USD = ₹83.50 (RBI reference rate, March 23, 2026) — INR equivalent: ₹8,35,000
Place of Supply: Outside India • Tax payable on reverse charge: No
Wire transfer details: [Bank Name], SWIFT: HDFCINBB, A/C: 50200XXX, IFSC: HDFC0001234
Export compliance note: The phrase "Supply meant for export under LUT without payment of Integrated Tax" is mandatory on export invoices issued under LUT. Without this declaration, the export is not considered zero-rated and you may be required to pay IGST. Always cite your LUT number and ensure your LUT is renewed annually before its expiry.
Example 5: Freelance Content Writer — Simple Service Invoice
Kavya Nair is a freelance content writer in Chennai with annual turnover below ₹20 lakh. She is not GST-registered. This example shows a clean, professional invoice without GST — appropriate for unregistered service providers.
EXAMPLE 5 — UNREGISTERED FREELANCER / NO GST
From
Kavya Nair
Anna Nagar, Chennai — 600040
Tamil Nadu, India
PAN: AAAPK1234C
kavya@kavyanairwrites.com
+91 98765 43210
To
GrowthHack Digital Pvt Ltd
Koramangala, Bengaluru — 560034
Karnataka, India
Contact: Shreya Joshi (Content Lead)
| Description |
Qty |
Rate |
Amount |
| SEO Blog Articles (~1,500 words each) — March 2026 |
8 articles |
₹3,500 |
₹28,000 |
| Product Descriptions (100–150 words each) |
20 items |
₹400 |
₹8,000 |
| Email Newsletter — April Campaign (500 words) |
1 |
₹2,500 |
₹2,500 |
Subtotal₹38,500
GSTNot applicable
Total Due₹38,500
Not registered under GST. PAN: AAAPK1234C (for TDS deduction if applicable).
Bank: Kotak Mahindra Bank • A/C: 7812345678 • IFSC: KKBK0001234 • A/C Name: Kavya Nair
UPI: kavya.nair@kotak
TDS note for unregistered freelancers: If your client is a company or firm and your payment for professional services exceeds ₹30,000 in a financial year, they are required to deduct TDS at 10% under Section 194J before paying you. Always include your PAN on invoices so your client can complete TDS deduction and you can claim credit when filing your ITR.
Key Points Across All Invoice Types
- Always include your PAN — even if you are not GST-registered, PAN is required for TDS compliance
- CGST + SGST for same-state transactions — each at half the GST rate
- IGST for cross-state transactions — at the full GST rate
- Correct SAC/HSN codes — use the GST council rate schedule to verify the applicable rate for your service/product
- Export invoices — must state "Supply meant for export under LUT without payment of Integrated Tax" if using LUT
- Invoice number must restart each financial year — Indian financial year runs April 1 to March 31
Create Any of These Invoices in 2 Minutes
InvoiceGen supports CGST/SGST, IGST, multi-currency, and all these invoice formats — free, no signup needed.
Create Free Invoice Now
Frequently Asked Questions
What GST rate applies to most freelance services in India?
Most professional and IT services in India attract 18% GST (SAC codes 9983 series for IT services, 9981 for legal and accounting). Creative services like graphic design (SAC 998392) also attract 18%. A few healthcare and education services are exempt. Check the GST council's rate schedule or consult a CA if you are unsure about your specific service category.
Do I need to mention the Place of Supply on every invoice?
Yes — Place of Supply is a mandatory field on every GST tax invoice under Rule 46 of the CGST Rules. It determines whether CGST+SGST or IGST applies. For services, the place of supply is generally the location of the recipient. For goods, it is the location to which the goods are delivered. For export transactions, the place of supply is "Outside India."
How do I handle advances received before issuing the final invoice?
When you receive an advance payment before delivering goods or services, you must issue a Receipt Voucher (not a Tax Invoice) and pay GST on the advance amount. When you deliver the goods/services and issue the final Tax Invoice, the GST paid on the advance is adjusted against the final GST liability. If the advance is later returned (supply did not happen), issue a Refund Voucher.
Can I create these invoice formats using InvoiceGen?
Yes. InvoiceGen supports custom line items, GST fields (CGST/SGST/IGST), multi-currency invoicing (including USD for exports), and all the fields shown in these examples. The tool works entirely in your browser — no signup, no data stored on servers. Download your invoice as a PDF in seconds.