How this template was made: the field list is taken directly from Rule 46 of the CGST Rules (the same list explained field by field in what Rule 46 requires), laid out and the Excel formulas written by us, not copied from another site. Both files carry a one-line credit to BahiSathi in the footer — delete it if you like, the file is yours either way.
A worked example
A Ludhiana textile trader sells fabric worth ₹18,000 to a shop in Amritsar (same state, Punjab) and, separately, to a shop in Chandigarh (a different state). HSN 5407, GST rate 5%.
| Sale to | Place of supply | Taxable value | Tax heads | Grand total |
|---|---|---|---|---|
| Amritsar (Punjab) | Punjab — same state | ₹18,000 | CGST 2.5% + SGST 2.5% | ₹18,000 + ₹450 + ₹450 = ₹18,900 |
| Chandigarh | Chandigarh — different state | ₹18,000 | IGST 5% | ₹18,000 + ₹900 = ₹18,900 |
Same customer pays the same ₹18,900 either way. Only the tax heads change, which is exactly the comparison this guide walks through if you are not sure which applies to a specific sale.
What a generic invoice template usually gets wrong
- One merged "GST" column instead of CGST and SGST shown separately on an intra-state sale — arithmetically fine, not a valid tax invoice, because your customer files the two halves under different heads.
- No place-of-supply field. Mandatory on every inter-state invoice, and the field that justifies IGST over CGST/SGST — see the full field list for the other thirteen.
- A total value column but no separate taxable value column — loses the base the tax was actually calculated on wherever a discount applies.
- An invoice number field with no length limit. Rule 46 caps it at 16 characters; a template that lets you type a longer one lets you print an invalid invoice without warning you.
This template's field list was built to avoid all four.
Questions
Is this a valid tax invoice under GST?
The layout carries every field Rule 46 of the CGST Rules requires. Whether a specific filled-in copy is valid depends on you filling those fields correctly — the serial number, the correct tax heads, and the place of supply in particular. It is a format, not a certificate.
Do I fill in both CGST/SGST and IGST?
No, never both on the same line. Same state as the place of supply: CGST and SGST only. Different state, or an export: IGST only, at the full rate. See the full rule in cgst-sgst-or-igst.
Why does the Excel file have formulas but the Word one does not?
Excel can recompute the taxable value and tax amounts as you type quantities and rates. Word cannot, so that version is laid out for you to type the final figures directly, or to print and fill by hand.
What if I'm on the composition scheme?
This is a tax invoice format, for a registered dealer charging GST. A composition dealer issues a bill of supply instead, which does not show a tax amount — see the bill of supply section of the Rule 46 guide.
Can I use this every month by hand?
Yes, but the serial number is the part that goes wrong first — a skipped or reused number across two people typing invoices, or across a phone and a laptop. That is the specific problem BahiSathi solves: the number is reserved on the server, not counted locally.
How BahiSathi handles it
The same field list, but nothing to type in twice: fill in your business and a customer once, and the HSN, tax heads, taxable value and serial number are derived rather than retyped for every invoice. The serial is reserved on our server, so two people on the same account can't land on the same number — the one part of a hand-filled template that is hardest to get right over a whole financial year.
This is a format, not tax advice. Rates, HSN digit requirements and thresholds change; check the current position with your accountant before relying on it for filing.