Free GST Invoice Generator: Create Compliant Invoices in 60 Seconds

The free GST invoice generator at GSTVerify automatically applies the correct CGST/SGST or IGST split based on your buyer's state, validates their GSTIN in real time, and produces a print-ready PDF — all without creating an account, installing software, or storing your data anywhere. For any Indian business that needs GST-compliant invoices without a full-blown accounting subscription, it is the fastest, legitimate route from a blank page to a compliant bill.

What Makes a GST Invoice Legally Compliant in 2026?

A GST tax invoice is governed by Rule 46 of the CGST Rules, 2017. It is not just a billing document — it is the legal instrument through which your buyer claims Input Tax Credit. An invoice with even one missing mandatory field can cause your buyer's ITC claim to be rejected outright, damaging the business relationship and potentially triggering a demand notice on both sides.

The GSTVerify GST Invoice Generator handles every mandatory field automatically — including the inter-state/intra-state tax split — so you can focus on the transaction details, not the compliance logic.

Use the Free GST Invoice Generator

→ Open the GST Invoice Generator

No login. No subscription. No data is stored on our servers. Here is exactly what the tool does:

1. Validates your GSTIN against the live GSTN database when you enter it — catches canceled or inactive registrations before the invoice goes out.
2. Validates your buyer's GSTIN the same way — instantly flags an invalid GSTIN so you catch the error before the ITC chain breaks.
3. Applies the correct tax automatically: if seller and buyer are in the same state → CGST + SGST; if different states → IGST. You select the GST rate; the tool splits it correctly.
4. Calculates line-item and total tax — supports multiple line items with different HSN codes and different rates on the same invoice.
5. Generates a print-ready PDF formatted to comply with Rule 46 of the CGST Rules, ready to download, email, or print in one click.
6. Adds the mandatory HSN/SAC code field — use the HSN Code Finder in another tab if you need to look up codes before filling the invoice.

Mandatory Fields on a Tax Invoice — Full Checklist

Every tax invoice issued by a regular GST taxpayer must contain the following under Rule 46 of the CGST Rules. Missing any one of these renders the invoice non-compliant:

Supplier details:

1. Name, address, and GSTIN of the supplier
2. Consecutive invoice number (not longer than 16 characters, alphanumeric, unique per financial year)
3. Date of issue

Recipient details:

1. Name and address of the recipient
2. GSTIN or UIN of the recipient — for B2B supplies. For B2C supplies above ₹2.5 lakh (inter-state), name, address, and state are mandatory.
3. Place of supply (state name and state code) — determines CGST/SGST vs IGST applicability

Item details:

1. Description of goods or services
2. HSN code (for goods) or SAC code (for services) — see threshold table below
3. Quantity and unit (for goods)
4. Total value of supply

Tax details:

1. Taxable value of the supply
2. Rate of tax (CGST, SGST/UTGST, IGST, Cess where applicable)
3. Amount of tax charged (CGST, SGST/UTGST, IGST separately)

Other mandatory elements:

1. Signature or digital signature of the supplier or authorised representative
2. Whether the tax is payable on reverse charge (Yes/No)

HSN code digit requirement by turnover (as per CBIC Notification 78/2020-CT):

B2C invoices for registered taxpayers with a turnover above ₹5 crore must include a QR code under CBIC Notification 14/2020-CT (Dynamic QR Code mandate).

Unsure of your HSN or SAC code? The HSN Code Finder lets you search by product name or description and returns the applicable GST rate alongside the code — paste it directly into your invoice.

CGST + SGST vs IGST: Which Applies to Your Invoice?

This is the most common error on manually created GST invoices — and one of the most expensive, because it invalidates the buyer's ITC for the specific tax head.

The rule under Section 8 and Section 7 of the IGST Act, 2017 is determined by the place of supply, not the delivery address:

The critical distinction: the place of supply for goods is generally the location where they are delivered. For services, it is usually the recipient's registered address. For B2C services, special rules under Section 12 of the IGST Act apply for specific categories (telecommunications, transport, accommodation, etc.).

The GST Invoice Generator determines the correct tax split automatically from your registered state and the buyer's GSTIN location — no manual lookup needed.

To verify your net tax payable across all your invoices for a period, use the GST Calculator.

Invoice Rules for Different Taxpayer Types

Not all GST taxpayers issue the same document. The type of invoice — and what it must contain — differs by your registration category:

Regular Taxpayer

Issue a Tax Invoice for all taxable supplies. This is the standard Rule 46 invoice described above. The buyer can claim full ITC on it.

Composition Dealer

Cannot issue a tax invoice. Issues a Bill of Supply instead (Rule 49 of the CGST Rules). The bill must state: "Composition taxable person, not eligible to collect tax on supplies." The buyer does not receive ITC on a Bill of Supply. If you are unsure whether Composition suits your business, use the Composition Scheme checker.

Unregistered Supplier (below threshold)

Issues a plain commercial invoice — not a GST tax invoice. No GST is charged. However, if your buyer is registered and the purchase is subject to Reverse Charge, the buyer must self-invoice under Section 31(3)(f) of the CGST Act.

Exporter (Zero-rated supplies)

Issues a Tax Invoice with IGST charged (and claims refund later) or an invoice under Letter of Undertaking (LUT) stating: "Supply meant for export under LUT without payment of IGST." Refer to the GST Refund guide for the refund process after export.

Input Service Distributor (ISD)

Issue an ISD Invoice (Rule 54(1)) to distribute ITC across branches. This is not a regular tax invoice and cannot be used by the recipient to claim fresh ITC — only to receive distributed credit.

E-Invoicing: Does Your Invoice Also Need an IRN?

If your aggregate annual turnover in any FY from 2017-18 onwards exceeded ₹5 crore, e-invoicing is mandatory for all your B2B invoices, B2B credit notes, and B2B debit notes (CBIC Notification 10/2023-CT, effective 1 August 2023).

E-invoicing means generating an Invoice Reference Number (IRN) from the GST portal's Invoice Registration Portal (IRP) before issuing the invoice to your buyer. The IRP validates the invoice data, generates the IRN and a QR code, and returns a signed JSON — which must be printed on the invoice.

What e-invoicing does NOT mean:

1. It does not mean a different invoice format.
2. Your invoice fields remain the same as a standard tax invoice.
3. You still issue the invoice on your own letterhead/system.
4. The IRN is an additional mandatory element printed on the invoice.

Practical flow for e-invoice-eligible taxpayers:

1. Create invoice data in your billing system (or using the GST Invoice Generator for smaller volumes)
2. Upload to IRP (directly or via GSP/ASP integration)
3. IRP returns signed JSON with IRN + QR code
4. Print IRN and QR code on the invoice
5. Send to buyer — only now is the invoice legally issued

The how to generate e-invoice guide walks through the IRP portal flow step by step.

Below ₹5 crore turnover: E-invoicing is not mandatory, but you must still comply with the Dynamic QR Code requirement if your B2C turnover exceeds ₹500 crore.

B2B vs B2C Invoices — What Changes?

B2CL (Large B2C): Inter-state B2C invoices above ₹2.5 lakh must be reported invoice-wise in GSTR-1 Table 5, with the recipient's state and invoice details. Below ₹2.5 lakh, they are consolidated in Table 7 (B2CS).

Common Invoice Mistakes That Trigger ITC Rejection

1. Wrong or missing GSTIN on the invoice. The buyer's ITC claim is linked to their GSTIN, which appears correctly on the supplier's invoice. A single-digit error means the invoice will never appear in the buyer's GSTR-2B. Always verify the buyer's GSTIN before issuing — use GSTIN Search to confirm it is active and correctly formatted.

2. Wrong tax head — CGST+SGST charged when IGST should apply (or vice versa). A supplier in Tamil Nadu charging CGST + SGST on a supply to a buyer in Telangana has applied the wrong tax. The buyer cannot claim this as IGST credit — the transaction is inter-state, and IGST must be charged. This mismatch is flagged in GSTR-2B and generates ASMT-10 scrutiny. See the ASMT-10 notice guide if you have received one.

3. Invoice date before GST registration date. You cannot issue a tax invoice (and your buyer cannot claim ITC on it) for a period before your GSTIN was active. Check your registration date using the GST Registration Check tool.

4. Non-consecutive invoice numbering Rule 46(b) requires a consecutive serial number within a financial year. Gaps in numbering — caused by deleted invoices, system errors, or manual overrides — can draw departmental queries during audit.

5. Missing HSN/SAC code or wrong digit count If your turnover is above ₹5 crore, a 4-digit HSN is non-compliant — you need 6 digits minimum. Use the HSN Code Finder to confirm the correct code and digit count for every product or service.

6. Charging GST on exempt or nil-rated supplies Charging GST on a nil-rated or exempt supply — even accidentally — creates a liability you must pay to the government, but your buyer cannot claim it as ITC (since the supply is exempt). Use the GST Rates Finder to confirm applicability before raising the invoice.

7. Time limit for issuing a tax invoice exceeded Under Rule 47 of the CGST Rules, a tax invoice for goods must be issued at or before delivery. For services, within 30 days of the date of supply (45 days for banking and financial institutions). Late invoices are technically non-compliant for ITC purposes.

How to Handle Credit Notes, Debit Notes, and Revised Invoices

Credit Note (Section 34(1) of the CGST Act)

Issued when:

1. Goods are returned by the buyer
2. The invoice value is reduced after supply (price revision, discount, or short supply)
3. Excess GST was charged on the original invoice

Time limit: A credit note for FY 2024-25 supplies must be declared in GSTR-1 on or before 30 November 2025 (or the date of filing the annual return, whichever is earlier) — the same deadline as the Section 16(4) ITC cut-off.

The credit note must reference the original invoice number and date, the revised taxable value, and the revised GST amount.

Debit Note (Section 34(3) of the CGST Act)

Issued when:

1. The taxable value needs to be increased after the supply
2. Additional GST is due over and above the original invoice

No time limit on issuing debit notes — the additional tax liability arises in the period the debit note is issued.

Revised Invoice

Issued under Rule 53 of the CGST Rules within one month of the grant of GST registration — to cover supplies made between the date of liability and the date of registration. A revised invoice has all the same mandatory fields as a tax invoice, plus the original bill reference.

Invoice Retention: How Long Must You Keep Records?

Under Section 36 of the CGST Act, every registered person must retain GST invoices, credit notes, debit notes, and related documents for 72 months (six years) from the due date of filing the annual return for that financial year.

For FY 2024-25 (annual return due 31 December 2025), invoices must be retained until 31 December 2031.

What "retained" means in practice:

1. Physical or digital copies are equally valid — there is no requirement for original paper invoices.
2. Digital copies must be accessible and legible — a scanned PDF or an accounting software export qualifies.
3. If your case is under audit, appeal, or any legal proceedings, the six-year period extends until the proceedings are concluded.