What is a GST invoice and who needs to issue one?
Under the Goods and Services Tax (GST) Act 2017, any GST-registered business supplying taxable goods or services must issue a Tax Invoice at the time of supply. The invoice is the primary document for claiming Input Tax Credit (ITC) by the buyer. Without a valid GST invoice, the recipient cannot claim the tax credit they paid — making correct invoicing critical for both parties.
Businesses below the composition scheme threshold issue a Bill of Supply instead of a Tax Invoice. Exporters issue an Export Invoice. Businesses under reverse charge receive a self-invoice. The ihatepdf GST Invoice Generator supports all of these formats.
Mandatory fields on a GST Tax Invoice
Rule 46 of the CGST Rules 2017 specifies the mandatory fields every Tax Invoice must contain:
- Supplier's name, address, and GSTIN
- Consecutive serial number — up to 16 characters, unique per financial year
- Date of issue
- Recipient's name, address, and GSTIN (for B2B invoices)
- Place of supply — the state where the supply is consumed, which determines CGST+SGST vs IGST
- HSN code (for goods) or SAC code (for services)
- Description, quantity, and unit of goods/services
- Taxable value after discount
- GST rate and tax amount — broken into CGST/SGST or IGST
- Whether reverse charge applies
- Signature or digital signature of the supplier
CGST + SGST vs IGST — how to determine which applies
This is the most common source of confusion for new GST filers. The rule is simple:
- Intra-state supply — seller's state and place of supply are the same state → CGST + SGST applies, each at half the applicable GST rate
- Inter-state supply — seller's state and place of supply are different states → IGST applies at the full GST rate
For example, a Maharashtra seller (state code 27) supplying to a buyer in Maharashtra charges 9% CGST + 9% SGST on an 18% GST item. The same seller supplying to a buyer in Karnataka charges 18% IGST instead. The invoice generator detects this automatically based on the states you enter.
How to create a GST invoice free online
- Open ihatepdf.cv/gst-invoice
- On the Seller tab — enter your trade name, GSTIN, address, and bank details. Upload your logo if needed
- On the Buyer tab — enter the customer's name, GSTIN, and billing address
- On the Invoice tab — set the invoice type, number, date, and place of supply
- On the Items tab — add each line item with HSN/SAC code, quantity, rate, discount, and GST rate
- Click Download PDF to generate a professional A4 invoice with all mandatory fields, HSN summary, and amount in words
Your data is auto-saved to your browser — reopen the page and your last invoice is still there.
HSN and SAC codes — what they are and where to find them
The Harmonized System of Nomenclature (HSN) code classifies goods, and the Service Accounting Code (SAC) classifies services. Including the correct code on your invoice is mandatory under GST for businesses with turnover above ₹1.5 crore, and recommended for all businesses.
- 4-digit HSN — for businesses with turnover ₹1.5 Cr to ₹5 Cr
- 6-digit HSN — for businesses with turnover above ₹5 Cr
- SAC codes — all service codes are 6 digits starting with 99
You can look up HSN and SAC codes on the GST Council's official HSN search portal at gst.gov.in.
What is the Place of Supply and why does it matter?
The Place of Supply determines which state's government receives the tax revenue, and whether CGST+SGST or IGST applies. For B2B transactions involving goods, the place of supply is typically the location where the goods are delivered. For services, it's usually the location of the service recipient. Entering the wrong place of supply can result in paying tax to the wrong government and ITC rejection for your buyer — so this field deserves careful attention.
Reverse charge mechanism — when the buyer pays GST
Under the reverse charge mechanism (RCM) specified in Section 9(3) and 9(4) of the CGST Act, the recipient (buyer) is liable to pay GST directly to the government instead of the supplier. This applies to specific categories of goods and services. When issuing an invoice under RCM, you must mark the invoice accordingly — the tool's "Reverse Charge Applicable" toggle handles this automatically.
Invoice types supported
- Tax Invoice — the standard invoice for taxable B2B and B2C supplies
- Bill of Supply — for composition dealers and exempt supplies (no GST charged)
- Export Invoice — for zero-rated exports under LUT or with IGST payment
- Debit Note — to increase the value of a previously issued invoice
- Credit Note — to reduce the value of a previously issued invoice or for returns
Frequently asked questions
Can I use this invoice generator for B2C invoices too?
Yes. Select B2C in the Supply Type field. For B2C invoices, the buyer's GSTIN is not required. The GST breakdown still appears on the invoice.
Is the PDF suitable for GSTR-1 filing?
The invoice PDF contains all data required for manual GSTR-1 entry. For bulk filing, you would need to enter invoice data directly into the GST portal or use accounting software. The invoice generator is designed for creating individual invoice documents.
Are my invoice details stored on ihatepdf's servers?
No. All data is stored only in your browser's localStorage. Nothing is sent to any server. Your GSTIN, bank details, and customer information stay entirely on your device.
Does the invoice have a watermark?
No. ihatepdf never adds watermarks to any output. The downloaded PDF is clean and professional.