Educational guide
How to Invoice in India
How soon a service invoice is due, how many copies to prepare and which businesses must report invoices for an IRN, quoted from CBIC's rule text and the notifications, each with its date.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
The CGST Rules, 2017 (India) also list the particulars a tax invoice has to carry. This guide doesn't reproduce that list; read the current rule text on CBIC's website or ask a chartered accountant before you settle your invoice layout. For services, Rule 47 of the CGST Rules (India; CBIC's text, checked November 1, 2026) says the invoice "shall be issued within a period of thirty days from the date of the supply of service".
Some businesses also need an Invoice Reference Number (IRN). Rule 48 of the CGST Rules (India; CBIC's text, checked November 1, 2026) says a notified class of registered persons prepares the invoice "after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal", and that any other invoice they issue "shall not be treated as an invoice". The class is set by Notification No. 13/2020-Central Tax (March 21, 2020; G.S.R. 196(E)) as amended. Since 10/2023-Central Tax (May 10, 2023), its turnover figure has been "five crore rupees", "with effect from the 1st day of August, 2023". A further change, 04/2026-Central Tax (October 26, 2026), is scheduled: "This notification shall come into force on the first day of January, 2027." Notifications here are quoted from the copies issued for publication in the Gazette of India. A Gazette number (G.S.R.) is given where the notification itself or a later one states it; for 04/2026-Central Tax no published Gazette number appears in the copies quoted.
Worked example (sample figures, in Indian rupees): a registered design studio bills a registered client in a different State for brand consulting, a service under heading 9983. Under Notification No. 8/2017-Integrated Tax (Rate) (June 28, 2017; G.S.R. 683(E)), integrated tax applies "on the inter-State supply of services", and its serial 21 entry for item (ii) carries the rate "18". From September 22, 2025, 15/2025-Integrated Tax (Rate) (G.S.R. 664(E)) words that item as "(ii) Other professional, technical and business services other than (i) above and serial number 38 below". On a taxable value of INR 120,000.00, IGST at 18% is INR 21,600.00, so the invoice total is INR 141,600.00. A supply to a client in the same State is intra-State instead: 11/2017-Central Tax (Rate) covers "the central tax, on the intra-State supply of services", and State tax is charged with it. This guide doesn't state those two rates; check them with CBIC or a chartered accountant.
Invoice checklist for India
Each item has a note on what to include and when it applies.
Particulars set by the CGST Rules
RequiredThe CGST Rules, 2017 decide which details go on a GST tax invoice. Those details aren't listed in this guide, so check the current rule text with CBIC or a chartered accountant.
Copy marking
RequiredRule 48 of the CGST Rules (India; CBIC's text, checked November 1, 2026) has the original of a service invoice marked "ORIGINAL FOR RECIPIENT" and the duplicate "DUPLICATE FOR SUPPLIER"; a goods invoice has three copies. Sub-rule (6) says this doesn't apply to an invoice prepared through the IRN process.
Invoice Reference Number (IRN), where it applies
For a business in the class notified under rule 48(4), the invoice is prepared "after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal" (CBIC's text, checked November 1, 2026). The tax rules below say who is in the class.
Tax and regulatory themes in India
IGST on inter-State services under heading 9983
Notification No. 8/2017-Integrated Tax (Rate) (June 28, 2017; G.S.R. 683(E)) levies integrated tax "on the inter-State supply of services" at the rate in its table; serial 21, item (ii), carries "18". 15/2025-Integrated Tax (Rate) (G.S.R. 664(E)) reworded item (ii), from September 22, 2025, to "(ii) Other professional, technical and business services other than (i) above and serial number 38 below".
Intra-State supplies
Notification No. 11/2017-Central Tax (Rate) (June 28, 2017; G.S.R. 690(E)) sets "the central tax, on the intra-State supply of services", and State tax applies alongside it. This guide doesn't quote those rates; ask CBIC or a chartered accountant which apply to your supply.
Who must report invoices for an IRN
Notification No. 13/2020-Central Tax (March 21, 2020; G.S.R. 196(E)), issued under Rule 48 of the CGST Rules (India; CBIC's text, checked November 1, 2026), names the class. As amended, it turns on aggregate turnover in "any preceding financial year from 2017-18 onwards" (70/2020-Central Tax, September 30, 2020) and has used "five crore rupees" since 10/2023-Central Tax took effect "with effect from the 1st day of August, 2023". It leaves out, among others, "a Special Economic Zone unit" (61/2020-Central Tax, July 30, 2020) and "a government department, a local authority," (23/2021-Central Tax, June 1, 2021).
Scheduled from January 1, 2027
04/2026-Central Tax (October 26, 2026) replaces the words "in respect of supply of goods or services or both to a registered person or for exports" with a list that adds "(iii) supply of goods or services or both received from an unregistered person where the tax is payable on reverse charge basis by the recipient of such goods or services or both; or" and "(iv) import of services". It says: "This notification shall come into force on the first day of January, 2027." Notifications here are quoted from the copies issued for publication in the Gazette of India. A Gazette number (G.S.R.) is given where the notification itself or a later one states it; for 04/2026-Central Tax no published Gazette number appears in the copies quoted.
Invoices outside the IRN process
Rule 48 of the CGST Rules (India; CBIC's text, checked November 1, 2026), sub-rule (5): "Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice."
Time limit for service invoices
Rule 47 of the CGST Rules (India; CBIC's text, checked November 1, 2026): "shall be issued within a period of thirty days from the date of the supply of service". For insurers, banks and other financial institutions the period is "forty five days from the date of the supply of service".
Payment methods in India
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for India
- Mark the copies. Rule 48 (checked November 1, 2026) says a goods invoice "shall be prepared in triplicate" and a services invoice "shall be prepared in duplicate", with the original marked "ORIGINAL FOR RECIPIENT". It adds: "The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4)."
- Report your serial numbers. Rule 48 (checked November 1, 2026): "The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1", and CBIC's text shows the words "and in FORM GSTR-1A, if any," inserted by Notification No. 12/2024-CT (July 10, 2024).
Questions about invoicing in India
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for India.
Start Invoicing With Billed
Create invoices, track payments and keep your clients' details in one place with Billed.
At a glance
| Situation | What the official text says (India) |
|---|---|
| Service invoice timing | "shall be issued within a period of thirty days from the date of the supply of service" (rule 47, CBIC's text checked November 1, 2026) |
| Business in the notified IRN class | Invoice prepared "after obtaining an Invoice Reference Number" (rule 48(4)); otherwise it "shall not be treated as an invoice" (rule 48(5)) |
| IRN class turnover figure | "five crore rupees", "with effect from the 1st day of August, 2023" (10/2023-Central Tax, May 10, 2023) |
| From January 1, 2027 | Adds "(iv) import of services" and reverse-charge purchases from unregistered persons (04/2026-Central Tax, October 26, 2026; scheduled) |
| Inter-State professional services (9983, item (ii)) | IGST rate "18" (8/2017-Integrated Tax (Rate)); item wording from September 22, 2025 per 15/2025-Integrated Tax (Rate) |
| What a tax invoice must show | Not quoted here; read the current CGST Rules on CBIC's website or ask a chartered accountant |
When this isn't for you
This guide covers everyday tax invoices from GST-registered businesses in India. Exports and SEZ supplies, credit and debit notes, e-way bills, composition taxpayers, place-of-supply questions and the rates for goods or other service headings each have their own rules; read the relevant CBIC notification or ask a chartered accountant.