Understand how intra-state vs inter-state tax splits work, mandatory GSTIN rules, HSN/SAC codes, and how to create fully compliant invoices every single time.
Invoicing under the Goods and Services Tax (GST) regime in India requires strict adherence to mandatory legal parameters.
The primary determination in Indian GST billing is whether a transaction is Intra-State or Inter-State. When both the supplier (seller) and recipient (buyer) are located within the same state (matching 2-digit GST state codes), CGST (Central GST) and SGST (State GST) are applied equally (e.g., 9% + 9% for an 18% tax slab).
When the buyer is in a different state, the entire tax component is billed as IGST (Integrated GST) at the full rate (e.g., 18%).
Mandatory elements on every GST Tax Invoice include: your business legal name, registered address, GSTIN, invoice serial number, date of issue, recipient details (with GSTIN if registered), HSN/SAC classification codes for each line item, taxable value, tax rates, total tax breakdown, and clear bank or UPI payment details.
With InvoicePro, tax calculations are executed automatically in real time based on state codes, eliminating calculation errors and ensuring 100% audit-readiness.
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