Free GST Invoice Generator Online India — Complete 2026 Guide
Free GST Invoice Generator Online India — Complete 2026 Guide
If you run a GST-registered business in India — whether you're a freelancer, a small trader, or a growing startup — there is one document you cannot afford to get wrong: the GST tax invoice.
An incorrect or incomplete GST invoice doesn't just inconvenience your buyer. It blocks their Input Tax Credit (ITC) claim, exposes you to penalties under Section 122 of the CGST Act, and can trigger scrutiny during a GST audit. The stakes are real.
This guide covers everything — what a GST invoice is, who needs to issue one, all 16 mandatory fields under Rule 46 of the CGST Rules, how CGST/SGST/IGST is calculated, when to use HSN vs SAC codes, and a step-by-step walkthrough of how to generate a compliant GST invoice online for free using JetInvoice.
What Is a GST Invoice?
A GST invoice — formally called a Tax Invoice under GST — is a legally mandated document issued by a GST-registered supplier when selling taxable goods or services. Under Section 31 of the CGST Act, 2017, every registered person making a taxable supply must issue a tax invoice.
It does three things:
- Establishes tax liability — it records how much GST the supplier has collected and must remit to the government
- Enables Input Tax Credit — the buyer uses your invoice to claim ITC in their GST returns; without a valid invoice, their ITC is permanently denied under Section 16(2)(aa)
- Serves as legal evidence — it is the primary document in GST audits, disputes, and assessments
A missing HSN code, a wrong GSTIN, or an out-of-sequence invoice number can invalidate your invoice — causing your buyer to lose ITC and creating compliance headaches for you. Getting the format right is non-negotiable.
Who Needs to Issue a GST Invoice?
Any business or professional registered under GST must issue a compliant tax invoice for every taxable supply. This includes:
- Manufacturers selling goods
- Traders and wholesalers
- Service providers (IT, consulting, marketing, design, etc.)
- Freelancers registered under GST
- E-commerce sellers
- Exporters
Exception: If you are under the Composition Scheme, you cannot collect or charge GST — you issue a Bill of Supply instead of a Tax Invoice. Similarly, if you are selling exempted goods or services, a Bill of Supply applies.
If your annual turnover is below ₹20 lakh (₹10 lakh for special category states), GST registration is not mandatory — and you don't need to issue a GST invoice. You can still create professional invoices without GST using JetInvoice's non-GST mode.
16 Mandatory Fields Under Rule 46 of the CGST Rules
Rule 46 of the CGST Rules, 2017 prescribes the exact contents of a GST tax invoice. Miss even one of these and the invoice is technically invalid.
1. Supplier's Name, Address, and GSTIN
Your legal business name, registered address, and 15-digit GSTIN. This must match your GST registration certificate exactly.
2. Consecutive Serial Number
Every invoice must carry a unique, sequential number up to 16 characters — using letters, numbers, or special characters like / or -. The sequence resets at the start of each financial year. Gaps in sequence are an audit red flag.
3. Date of Issue
The date the invoice was issued. For goods, the invoice should be issued on or before delivery. For services, it must be issued within 30 days of service completion.
4. Recipient's Name, Address, and GSTIN
If the buyer is GST-registered, their GSTIN is mandatory. If the buyer is unregistered and the invoice value exceeds ₹50,000, you must capture their name, address, and state.
5. Place of Supply
This field determines which tax applies. It is not the delivery address — it is the state where the supply is deemed to take place under the IGST Act. Get this wrong and you'll charge the wrong type of tax.
6. HSN / SAC Code
- HSN (Harmonized System of Nomenclature) — used for goods
- SAC (Services Accounting Code) — used for services
Since April 2021, the digit requirement is tiered:
- Turnover above ₹5 crore → 6-digit HSN mandatory on all invoices
- Turnover up to ₹5 crore → 4-digit HSN mandatory on all B2B invoices
7. Description of Goods or Services
A clear, specific description of each item supplied — product name, model number, or service description. Vague descriptions like "miscellaneous services" are not acceptable.
8. Quantity and Unit of Measurement
For goods: the quantity (number, kg, litres, etc.) and unit. For services: not always applicable, but the scope of the service should be described.
9. Total Value of Supply
The aggregate value of all items before applying any discounts.
10. Taxable Value (After Discounts)
The value on which GST is calculated, after deducting any applicable discounts. Discounts must be mentioned in the invoice itself to be deductible.
11. GST Rate
The applicable GST rate — 0%, 5%, 12%, 18%, or 28% — for each line item.
12. Tax Amount — CGST, SGST, or IGST
- CGST + SGST for intra-state supplies (seller and buyer in the same state)
- IGST for inter-state supplies (seller and buyer in different states)
- IGST for exports
Each tax component must be mentioned separately. You cannot show a combined "GST" amount — it must be broken down.
13. Whether Tax Is Payable on Reverse Charge
A simple Yes/No field. Mandatory even if the answer is No. Reverse Charge Mechanism (RCM) applies in specific notified categories.
14. Signature of Supplier
The physical or digital signature of the authorised signatory. For digitally generated invoices (PDFs), a digital signature or the name of the authorised person is accepted.
15. Place of Supply (State Code)
For inter-state transactions, the state code of the place of supply must be explicitly mentioned alongside the state name.
16. IRN and QR Code (for E-Invoice Eligible Businesses)
If your aggregate annual turnover exceeds ₹5 crore, you must generate an e-invoice — meaning your invoice must be authenticated on the Invoice Registration Portal (IRP) and carry an Invoice Reference Number (IRN) and QR code. Businesses above ₹10 crore must also report invoices to the IRP within 30 days of the invoice date (effective April 1, 2026).
Understanding CGST, SGST, and IGST
This is where most first-time GST filers get confused. Here's the simple breakdown:
Intra-State Supply (Same State)
When your business and the buyer's business are in the same state, the tax is split equally between the Centre and the State:
| Tax | Who Gets It | Rate Example (18% GST) |
|---|---|---|
| CGST | Central Government | 9% |
| SGST | State Government | 9% |
| Total | 18% |
Example: A web designer in Chennai billing a client in Bengaluru — wait, that's inter-state. A designer in Chennai billing a client in Coimbatore — same state (Tamil Nadu) — CGST 9% + SGST 9%.
Inter-State Supply (Different States)
When the buyer is in a different state, IGST applies at the full rate:
| Tax | Who Gets It | Rate Example (18% GST) |
|---|---|---|
| IGST | Central Government (distributed later) | 18% |
Example: A software company in Hyderabad billing a client in Delhi — inter-state — IGST 18%.
Exports
Exports are zero-rated. You either:
- Pay IGST at 0% and claim a refund, or
- Export under a Letter of Undertaking (LUT) without paying IGST
Quick rule: Same state = CGST + SGST. Different state or export = IGST. JetInvoice automatically calculates the right tax split based on your and your client's state — no manual calculation needed.
HSN and SAC Codes — A Practical Guide
HSN and SAC codes are the government's classification system for every good and service. They tell the GST system exactly what you're selling and at what tax rate.
Common HSN Codes for Goods
| Goods | HSN Code | GST Rate |
|---|---|---|
| Printed books | 4901 | 0% |
| Readymade garments (>₹1,000) | 6211 | 12% |
| Mobile phones | 8517 | 12% |
| Computers / laptops | 8471 | 18% |
| Cars (petrol, < 1200cc) | 8703 | 28% |
Common SAC Codes for Services
| Service | SAC Code | GST Rate |
|---|---|---|
| IT software development | 998314 | 18% |
| Consulting / management services | 998311 | 18% |
| Accounting & bookkeeping | 998222 | 18% |
| Restaurant services | 996331 | 5% |
| Freight / logistics | 996512 | 12% |
| Advertising services | 998361 | 18% |
Pro tip: If you're a freelancer providing IT or consulting services, your SAC code is almost always 998314 or 998311 at 18% GST. If you're unsure, use the GST Council's HSN/SAC search to find the right code.
When Does Your Invoice Need to Be Issued?
Timing matters under GST. Issuing an invoice late can create complications with ITC and GSTR-1 filing.
| Scenario | Deadline |
|---|---|
| Goods supply (with movement) | On or before dispatch/removal |
| Goods supply (without movement) | On or before delivery |
| Services | Within 30 days of service completion |
| Continuous supply of services | Before/at time of each payment |
| Banking / insurance services | Within 45 days of service |
Step-by-Step: How to Generate a GST Invoice Free Using JetInvoice
JetInvoice is a free GST invoice generator built specifically for Indian businesses and freelancers. No signup needed to get started. Here's the full walkthrough:
Step 1 — Open JetInvoice
Visit jetinvoice.in. The invoice editor opens instantly — no registration, no login required for basic use.
Step 2 — Enter Your Business Details
Fill in:
- Your name or business name
- Your registered address (city, state, PIN)
- Your GSTIN (15-digit number from your GST certificate)
- Your contact number and email
JetInvoice validates the GSTIN format automatically — if you enter a malformed number, it flags it immediately.
Step 3 — Add Your Client's Details
Enter the buyer's:
- Name / business name
- Address with state
- GSTIN (if they are GST-registered)
The client's state is critical — JetInvoice uses this to determine whether to apply CGST+SGST or IGST automatically.
Step 4 — Set Invoice Details
- Invoice number — JetInvoice auto-generates a sequential number (e.g., INV-2026-001), or you can customize it
- Invoice date
- Due date (optional but recommended for credit terms)
Step 5 — Add Line Items
For each product or service:
- Enter a description
- Add quantity and unit price
- Select the HSN/SAC code (JetInvoice has a searchable dropdown)
- Choose the GST rate (0%, 5%, 12%, 18%, or 28%)
JetInvoice automatically calculates:
- Taxable value
- CGST + SGST (for intra-state) or IGST (for inter-state)
- Total invoice amount
Step 6 — Apply Discounts (If Any)
You can add line-item discounts or an overall invoice discount. The taxable value is recalculated automatically.
Step 7 — Add Bank Details and Notes
Add your UPI ID, bank account details, or payment terms in the notes field. This helps your client pay faster and avoids follow-up emails.
Step 8 — Download as PDF or Share via WhatsApp
Click Download PDF for a print-ready, GST-compliant invoice. Or use the Share via WhatsApp button to send it directly to your client from your phone — useful for field sales, delivery, or on-the-go invoicing.
Types of Invoices Under GST
Understanding which invoice type to issue prevents compliance errors:
Tax Invoice
The standard invoice for all taxable supplies by GST-registered businesses. This is what most businesses issue day-to-day.
Bill of Supply
Issued when GST cannot be charged:
- You are under the Composition Scheme
- You are selling exempt goods/services
- Both, in a combined invoice
Debit Note
Issued when the original invoice understated the taxable value or tax amount. Increases the tax liability.
Credit Note
Issued when the original invoice overstated the value, or when goods are returned, or when a post-sale discount is given. Reduces tax liability.
Proforma Invoice
Not a tax invoice — it is a quotation or advance billing document before the supply happens. GST is not payable on a proforma invoice. Learn how to create a free proforma invoice →
What About E-Invoicing? (For Larger Businesses)
If your aggregate annual turnover (across all GSTINs under your PAN) exceeds ₹5 crore in any financial year since 2017-18, e-invoicing is mandatory for all B2B, B2G, and export transactions.
What this means practically:
- You cannot just generate a PDF and send it
- Your invoice data must be uploaded to the Invoice Registration Portal (IRP)
- The IRP validates the data and returns an IRN (Invoice Reference Number) and a QR code
- Only invoices with a valid IRN are legally valid — buyers cannot claim ITC on invoices without IRN
New in 2026: Businesses with turnover above ₹10 crore must report invoices to the IRP within 30 days of the invoice date. Late reporting is treated as non-compliance.
If you are below ₹5 crore turnover, e-invoicing is not mandatory — JetInvoice generates fully compliant GST PDFs that you can use directly.
Common GST Invoice Mistakes to Avoid
These are the most frequent errors that lead to ITC rejections and audit notices:
- Wrong GSTIN — even a single digit error blocks the buyer's ITC permanently. Always verify your client's GSTIN on the GST portal before invoicing
- Missing HSN/SAC code — mandatory for all B2B invoices; absence is a Rule 46 violation
- Wrong place of supply — leads to incorrect tax type (CGST+SGST vs IGST), causing a mismatch in your GSTR-1
- Non-sequential invoice numbers — gaps in sequence trigger audit flags and scrutiny
- Showing combined GST instead of CGST+SGST — tax components must be broken down separately
- Issuing a Tax Invoice under Composition Scheme — Composition dealers must issue a Bill of Supply, not a Tax Invoice
GST Invoice for Freelancers in India — Special Notes
If you are a freelancer registered under GST, a few things to keep in mind:
Your invoice is a Tax Invoice — treat it with the same compliance requirements as any other GST-registered business. Your GSTIN goes on every invoice.
SAC code 998314 is the most common code for software and IT freelancers. For design, marketing, and consulting services, use 998311. For content writing and copywriting services, use 998392.
18% GST applies on almost all professional freelance services — IT, design, consulting, marketing. There is no exemption for individual freelancers.
Export of services (billing international clients) is zero-rated. If your client is outside India and payment is received in foreign currency, you can export services under a Letter of Undertaking (LUT) without paying GST. This gives you a significant competitive advantage — your effective rate to foreign clients is 0%.
If you are an Indian freelancer billing Indian companies, use JetInvoice to generate fully compliant invoices with your GSTIN, SAC code, and correct tax breakdown — all in under two minutes.
Frequently Asked Questions
Is it free to generate a GST invoice on JetInvoice?
Yes — JetInvoice is free to use for basic GST invoice generation. No credit card, no subscription, no signup needed to get started. Visit jetinvoice.in and start immediately.
What is the difference between a GST invoice and a regular invoice?
A regular invoice (or Bill of Supply) does not include any GST charges. A GST invoice (Tax Invoice) is issued by a GST-registered supplier and includes a breakdown of CGST/SGST or IGST. Only a Tax Invoice allows the buyer to claim Input Tax Credit.
Can I create a GST invoice without GSTIN?
No. To issue a valid GST tax invoice, you must have a GSTIN. If you are not registered under GST (turnover below ₹20 lakh), you should issue a regular invoice without GST. JetInvoice supports both modes.
What happens if I issue a GST invoice with wrong details?
An incorrect GST invoice can be corrected by issuing a Credit Note or Debit Note. However, if the error causes an ITC mismatch for your buyer, it can create disputes. Always verify GSTIN and place of supply before generating the invoice.
Do I need to register on JetInvoice to download a GST invoice PDF?
No. You can generate and download a GST invoice PDF on JetInvoice without creating an account. Registration is optional and gives you access to invoice history and cloud storage.
What is the GST rate for software / IT services?
IT and software services attract 18% GST (SAC code 998314). This applies to SaaS, software development, website development, IT consulting, and related services.
What is the penalty for not issuing a GST invoice?
Under Section 122 of the CGST Act, failure to issue a GST invoice attracts a penalty of ₹10,000 or 100% of the tax due — whichever is higher. For e-invoicing violations (missing IRN/QR code), the same penalty applies and the invoice is treated as invalid.
How many copies of a GST invoice should I maintain?
For goods: 3 copies — original for buyer, duplicate for transporter, triplicate for supplier. For services: 2 copies — original for buyer, duplicate for supplier.
Ready to Generate Your Free GST Invoice?
Creating a GST-compliant invoice doesn't have to be complicated. With the right tool, you can go from zero to a professional, audit-ready invoice in under two minutes.
JetInvoice handles all the complexity — CGST/SGST vs IGST calculation based on state, HSN/SAC code selection, sequential invoice numbering, and clean PDF export — all for free.
👉 Generate your free GST invoice now →
Also on JetInvoice: Free Restaurant Invoice Generator · Invoice Without GST · Proforma Invoice Generator