GST Bill Format​ – 2025 Update

GST (Goods and Services Tax) in India requires every registered supplier to issue a tax invoice for supplies of goods or services. A proper invoice ensures compliance, helps the buyer claim Input Tax Credit (ITC), and avoids disputes with tax authorities.

This guide provides:

1. Mandatory fields in a GST invoice
2. A simple GST invoice template
3. Special considerations for jewellery

Mandatory Fields Every GST Invoice Must Include

1. Supplier Details: Name, address, GSTIN, state, and state code.
2. Invoice Number & Date: Unique, sequential number and date of issue.
3. Recipient Details: Name, address, GSTIN (if registered). For unregistered recipients, name and address are required if value exceeds the limit.
4. HSN/SAC Codes: HSN for goods and SAC for services.
5. Description of Goods/Services: Quantity, unit, rate, and taxable value.
6. Tax Breakup: CGST, SGST, IGST, and any cess applicable.
7. Place of Supply: Necessary for inter-state supplies.
8. Reverse Charge: If applicable, mention clearly.
9. Signature or Digital Signature: Authorized signatory.
10. E-Invoice Details: If e-invoice is issued, include IRN and QR code.

Simple GST Invoice Template

Supplier
Name: [Supplier Name]
Address: [Full Address]
GSTIN: [GSTIN]
State: [State] | State Code: [xx]

Invoice Details
Invoice No.: [INV/2025/0001]
Invoice Date: [DD-MM-YYYY]
Place of Supply: [State]

Recipient (B2B)
Name: [Buyer/Company]
Address: [Buyer Address]
GSTIN: [Buyer’s GSTIN]

Description of Goods / Services

Tax Breakup

Taxable value: ₹ [xx,xxx]
CGST @ x%: ₹ [x,xxx]
SGST @ x%: ₹ [x,xxx]
IGST @ x%: ₹ [x,xxx]
Total Invoice Value: ₹ [xx,xxx]

Other details: Reverse Charge [Yes/No], IRN (if e-invoice), Signature.

GST Bill Format for Jewellery

Jewellery invoices require additional details due to hallmarking, weight, purity, and making charges.

1) Weights

• Show gross weight and net weight of the jewellery item.

2) Purity / Carat

• Indicate gold/silver purity (e.g., 22K / 916) or carat. Mention hallmark details if applicable.

3) Making Charges

• Display making charges separately from metal value. Tax may differ for making vs metal.

4) Hallmarking Charges

• Include hallmark number, hallmarking centre, and any service charges for hallmarked items.

5) HSN Classification

• Use the correct HSN code for jewellery (e.g., 7113 for gold articles).

6) GST Rates

• Apply correct GST rates for metal value and making charges separately. Verify the latest rates before billing.

7) Exchange / Buyback

• If an old gold exchange is involved, clearly show the exchanged item, adjusted value, and tax applied.

Jewellery Invoice Example

Supplier: Shree Gold Emporium
GSTIN: 27XXXXXXXXXXXXXX
Invoice No.: JEW/INV/2025/0123 | Date: 15-10-2025
Place of Supply: Maharashtra (27)

Recipient: Ms. A. Sharma | GSTIN: [if registered]

Making Charges: ₹ 2,000
Hallmarking Charges: ₹ 200

Taxable value (metal): ₹ 30,600
GST on metal @ 3%: ₹ 918
Taxable value (making): ₹ 2,000
GST on making @ 5%: ₹ 100
Total Invoice Value: ₹ 33,818

Hallmark: BIS Mark No: XXXXX
Hallmarking Centre: [Name]

Practical Tips for Jewellers

1. Always itemize metal, making, hallmarking charges.
2. Include hallmark documentation for hallmarked items.
3. Use e-invoicing if applicable — include IRN + QR code.
4. Ensure HSN accuracy for correct GST rates.
5. Train staff to collect GSTIN and billing info for B2B customers.

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