Invoice
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GST · TDS · Print
Invoice Calculator
Add your line items, apply item-level or overall discounts, choose intra-state (CGST + SGST) or inter-state (IGST), and enter TDS deduction to get the final payable amount. Preview a professional tax invoice and print or save it instantly - free for freelancers, consultants, and small businesses.
Seller & Buyer Details
Your Business (Seller)
Client (Buyer)
Invoice Details
📦 Line Items
Description
Qty
Rate (₹)
Disc %
GST %
Additional
Quick GST Calculator
Calculate GST amount and final price from base price, or reverse-calculate base from inclusive price.
Invoice & GST Formulas
Invoice Calculation
For each line item:
Line Total = Qty × Rate × (1 - Discount%/100)
Subtotal = Sum of all line totals
Overall Discount = Subtotal × Overall Discount%
Taxable Amount = Subtotal - Overall Discount + Shipping
GST Amount = Taxable Amount × GST Rate / 100
CGST = GST Amount / 2 (intra-state)
SGST = GST Amount / 2 (intra-state)
IGST = GST Amount (inter-state)
Invoice Total = Taxable Amount + GST Amount
TDS Deduction = Invoice Total × TDS Rate / 100
(or on Taxable Amount for some sections)
Amount Payable = Invoice Total - TDS Deduction
GST Rates (India)
0%: Essential goods - fruits, vegetables, milk, books
5%: Basic necessities - packaged foods, transport
12%: Standard goods - computers, phones, textiles
18%: Most services - software, consulting, IT services
28%: Luxury goods - cars, tobacco, aerated drinks
Most B2B services (consulting, software, freelance):
18% GST is the most common rate
GST Registration threshold:
Goods: annual turnover above ₹40 lakh
Services: annual turnover above ₹20 lakh
TDS on Invoices (Common Sections)
Section 194C: Payments to contractors
Individual: 1% | Company: 2%
Threshold: Single payment above ₹30,000
OR cumulative above ₹1,00,000/year
Section 194J: Professional/Technical services
5% for most professional services
10% for royalty/non-compete fees
Threshold: ₹30,000 per financial year
Section 194I: Rent
10% for plant/machinery (above ₹2.4L/year)
10% for land/building (above ₹2.4L/year)
TDS deducted by client from payment; you claim
credit in ITR via Form 26AS.
Frequently Asked Questions
CGST (Central GST) and SGST (State GST) are applied for intra-state transactions - when the supplier and buyer are in the same state. Each is half the total GST rate. For 18% GST: CGST = 9%, SGST = 9%. They appear as two separate line items on the invoice. IGST (Integrated GST) is applied for inter-state transactions - when supplier and buyer are in different states. IGST = full GST rate (18%). Rule of thumb: same state = CGST + SGST. Different states = IGST. Place of supply, not billing address, determines which applies.
Most services are taxable at 18% GST. Exempt services (0% GST): healthcare, educational institutions (up to tertiary level), basic financial services, transport of passengers (partially). Zero-rated: exports of goods and services (0% GST, ITC claimable). Partial exemptions: life insurance, passenger transport, affordable housing construction. Some services attract 5% or 12% - check the SAC (Service Accounting Code) for your specific service. When in doubt, apply 18% and let your CA verify for your specific service type.
TDS is deducted by the payer (your client) from the invoice payment. Your client deposits TDS with the Income Tax department and issues a TDS certificate. Common applicable sections: Section 194J (professional/technical services): 10%. Section 194C (contractors): 1% individual, 2% company. Section 194IB (individual rent above ₹50K/month): 5%. TDS applies when the payer is a company, partnership, or other liable entity. Individuals and HUF paying professionals are not required to deduct TDS below threshold. Add 'TDS to be deducted by client: ₹X (under Section 194J)' on the invoice as a deduction from payable.
No - TDS should be calculated on the base invoice amount excluding GST. GST is a pass-through tax paid to the government, not income. The legally correct approach: TDS base = taxable value before GST. However, some companies deduct TDS on the total including GST, which is technically incorrect but common practice. If your client deducts TDS on the GST-inclusive amount, the excess TDS appears in your Form 26AS and is refunded when you file ITR. For clarity, specify on your invoice: 'TDS to be deducted on base amount of ₹X, excluding GST.'
GST registration is mandatory when: annual turnover from goods exceeds ₹40 lakh (₹20 lakh for services in most states, ₹10 lakh in special category states). You supply inter-state, regardless of turnover. You sell on e-commerce platforms (Amazon, Flipkart). You are a casual taxable person. You are required to pay tax under reverse charge. Voluntary registration below the threshold is allowed and can be beneficial for claiming input tax credit on business expenses. Once registered, you must file GST returns monthly (GSTR-1, GSTR-3B) or quarterly under QRMP.
Tax Invoice: official document raised after supply of goods/services. Creates your GST liability for the period. Buyer can claim Input Tax Credit on it. Must have all mandatory fields including your GSTIN. Required for all B2B transactions. Proforma Invoice: preliminary document before delivery - essentially a quote or advance request. Does NOT create GST liability. Buyer CANNOT claim ITC on a proforma. Use proforma for advance payment requests or estimates. Always raise a proper tax invoice after completing work and before expecting final payment.
Pre-supply discounts (shown on the invoice itself): reduce the taxable value before GST is calculated. GST is charged on the post-discount amount. Example: item ₹10,000, 10% discount = ₹9,000 taxable value, GST on ₹9,000. Post-supply discounts (given after invoice raised): require a Credit Note to reverse the original invoice partially. The Credit Note reduces your GST liability for the period. To keep it simple: always show discounts in the original invoice before GST is calculated. This tool applies discounts correctly before computing GST.
TDS deducted by clients appears in your Form 26AS on the Income Tax portal (incometax.gov.in → e-File → View/Download 26AS). When filing your ITR, include TDS credits in Schedule TDS2 (for business) or Schedule TDS1 (for salary). The TDS is deducted from your total tax liability - if TDS exceeds your liability, you receive a refund. Reconcile your invoices against Form 26AS quarterly to confirm all TDS deductions have been correctly deposited and reflected. If discrepancies exist, follow up with your client to ensure they've deposited the TDS and filed TDS returns on time.
GST Invoice Calculator - How to Create a Correct Tax Invoice for India
Getting a GST invoice right is more than just adding numbers - it's a legally binding document that determines your client's ability to claim Input Tax Credit (ITC). An incorrect invoice (wrong GSTIN, wrong GST type, missing mandatory fields) can mean your client is denied the ITC they're entitled to, creating friction, disputes, and delayed payments. This tool generates invoice calculations correctly every time.
Quick invoice example - consultant in Mumbai billing a Delhi client: Service fee ₹50,000. Since Delhi and Mumbai are different states use IGST at 18% = ₹9,000. TDS u/s 194J at 10% on base ₹50,000 = ₹5,000. Total invoice = ₹59,000. Less TDS ₹5,000. Net payable by client = ₹54,000. The ₹5,000 TDS you claim as credit when filing ITR.
CGST + SGST vs IGST - The Most Important Decision on Any Invoice
The most common invoicing mistake in India is applying the wrong GST type - using CGST/SGST when IGST applies, or vice versa. The rule is simple but must be applied consistently:
CGST + SGST - Intra-State Transactions
- Both supplier and buyer are in the same state
- Each is half the applicable GST rate
- 18% GST CGST 9% + SGST 9%
- 12% GST CGST 6% + SGST 6%
- 5% GST CGST 2.5% + SGST 2.5%
- Example: Mumbai freelancer Mumbai company
- CGST goes to Central Govt; SGST stays in the state
IGST - Inter-State Transactions
- Supplier and buyer are in different states
- IGST = the full applicable GST rate
- 18% GST IGST 18% (single line, not split)
- Also applies to all exports (0% IGST - zero-rated)
- Example: Bangalore developer Delhi company
- IGST collected by Centre, apportioned to destination state
- E-commerce typically inter-state regardless
TDS on Invoices - What Freelancers and Consultants Must Know
TDS (Tax Deducted at Source) is deducted by the payer (your client), not you. It is a prepayment of income tax on the amount you receive. Understanding which section applies and whether your client is required to deduct prevents disputes:
- Section 194J (Professional/Technical Services): 10% TDS. Applies to doctors, engineers, lawyers, accountants, consultants, IT professionals, technical services. Most common section for knowledge workers.
- Section 194C (Contract/Work Payments): 1% for individuals/HUF, 2% for companies. Applies to contractors, labour suppliers, job work. Lower rate but applies to a broad range of work contracts.
- Section 194IB (Rent - Individual to Individual): 5% on rent above ₹50,000/month.
- Section 194I (Rent - Paid by Entities): 10% on plant/machinery, 10% on land/building.
TDS is deducted on the base invoice amount - excluding GST. Your invoice should show the base amount, GST separately, and then "TDS to be deducted by client: ₹X (u/s 194J @10%)" as a deduction from the final payable amount. You receive the net amount; the TDS appears in your Form 26AS as a credit against your income tax liability.
Mandatory Fields on a Valid GST Tax Invoice
A tax invoice without these fields is not legally valid for ITC claims:
- Supplier's GSTIN - Your GST registration number
- Supplier's name, address, and state
- Recipient's GSTIN (for B2B - buyer's GST number)
- Invoice number - Consecutive, unique per financial year
- Invoice date
- Description of goods/services with HSN code (goods) or SAC code (services)
- Quantity and unit of measurement
- Taxable value (after discounts)
- GST rate and amount - CGST + SGST or IGST separately
- Total invoice value
- Place of supply - determines intra-state vs inter-state
- Signature or digital signature
Tax Invoice vs Proforma Invoice - When to Use Each
These two documents serve very different legal purposes and must not be confused:
- Proforma Invoice: A preliminary document before goods/services are delivered. Functions as a quote or advance estimate. Does NOT create a GST liability. Buyer CANNOT claim ITC on a proforma invoice. Used for advance payment requests or to show clients the expected cost.
- Tax Invoice: Raised after goods are delivered or services are rendered. Creates your GST liability for the period. Buyer CAN claim ITC on a tax invoice (if they are GST-registered). This is the document you issue after completing work and expect to be paid against.
- Credit Note: Issued to reduce a previously raised tax invoice (e.g., returns, post-supply discounts, or price revisions). Adjusts both parties' GST liability.
How this calculator works, and where the numbers come from
The Invoice Calculator applies the standard formula for this calculation to the values you enter and updates the result as you type. The calculation itself happens in your browser, and the page explains the method so you can check any result by hand.
Please note: Results are estimates based on the numbers you enter, not accounting or financial advice.