A blank page is the hardest part of billing. You know the work is done and the client is waiting, but you are not sure what the document should say. That is why most people start by looking for free invoice examples and copying the layout.
This guide gives you five filled samples with real GST arithmetic, so you can see how each line, tax split and total fits together. When you are ready to build your own, the free bill maker on the InstantBillMaker turns the same layout into an A4 PDF without a sign-up.
Every sample below uses made-up business names, placeholder GSTINs and round rupee amounts. Replace them with your own details. Tax rates are shown for illustration, so check the current rate for your item before you send anything.
What every invoice needs before you copy a sample
Indian GST law does not prescribe one fixed layout. It does list the details a tax invoice must carry. The GST Council guide to tax invoices says a registered supplier fills in the applicable fields from a list of 16, and skips the ones that do not apply to the sale. In plain terms, you need your name, address and GSTIN, a serial number, the date, the buyer’s details, a description of what you sold, the value, the tax rate and the tax amount.
If you sell goods or services across state lines, you also write the place of supply and charge IGST. If the buyer pays tax under reverse charge, the invoice says so. If you sell to a buyer without a GSTIN and the taxable value is ₹50,000 or more, you add the buyer’s name, address and state code as well.
Two small rules trip people up. First, the invoice number must be unique within the financial year and can use letters, numbers, hyphens and slashes. Second, it cannot run past 16 characters. A number like INV/2026-27/0001 fits comfortably. Keep both rules in mind while you read the samples.
Free invoice Examples 1: services invoice with CGST and SGST
This is the most common sample billing invoice for an agency or consultant working inside one state. Aarav Digital Works in Pune bills Kothari Traders, also in Pune. Because both sit in Maharashtra, the 18% GST splits into 9% CGST and 9% SGST.
| Line | Description | SAC | Amount (₹) |
|---|---|---|---|
| 1 | Website design, five pages | 9983 | 25,000 |
| 2 | Hosting setup and email configuration | 9983 | 5,000 |
| Taxable value | 30,000 | ||
| CGST at 9% | 2,700 | ||
| SGST at 9% | 2,700 | ||
| Invoice total | 35,400 |
Notice what the invoice header carries: invoice number ABD/26-27/014, an issue date, both GSTINs, the place of supply as Maharashtra, and a payment due date. Services need an invoice within 30 days of the supply, so issue it as soon as you finish the work. A turnover of up to ₹5 crore needs at least a 4-digit HSN or SAC code on B2B invoices, which is why the sample shows 9983.
If you want to build this layout yourself, the GST tax invoice maker calculates the CGST and SGST split as you type and adds a UPI QR code to the PDF.
Example 2: goods invoice with IGST
Now the same business logic, but across a state border. Rao Office Supplies in Hyderabad sells ten office chairs to Menon Interiors in Kochi. A sale from Telangana to Kerala is an inter-state supply, so the invoice charges IGST in one line instead of splitting it.
| Item | Qty | Rate (₹) | Amount (₹) |
|---|---|---|---|
| Office chair, mesh back (HSN 9401) | 10 | 1,200 | 12,000 |
| Less: 5% trade discount | (600) | ||
| Taxable value | 11,400 | ||
| IGST at 18% (illustrative rate) | 2,052 | ||
| Invoice total | 13,452 |
The discount comes off before tax, so the tax applies to ₹11,400 and not to ₹12,000. That is the single most common arithmetic error on goods invoices. The invoice also lists the quantity and unit, because the rules ask for both whenever you sell goods.
When the chairs travel by transport, the driver carries the paperwork. The delivery challan maker on this site builds the dispatch slip you need when goods move before you raise the invoice.
Example 3: hourly freelance invoice without GST
Many freelancers earn below the GST registration limit and never register. The usual limit is ₹40 lakh for goods and ₹20 lakh for services, with lower limits in some special category states. A supplier who sells across state lines normally has to register whatever the turnover, so check your own situation first.
An unregistered supplier cannot collect GST, so the invoice shows no tax lines at all. This hourly billing sample belongs to Meera Iyer, a freelance writer in Chennai.
| Description | Hours | Rate (₹) | Amount (₹) |
|---|---|---|---|
| Article research and writing, four posts | 18 | 1,500 | 27,000 |
| Subtotal | 27,000 | ||
| Less: advance received on 3 October | (10,000) | ||
| Balance due | 17,000 |
Three details make this invoice easy to pay. The client sees the hours and the rate, the advance appears as a deduction, and the balance sits on its own line. Add your bank details or a UPI ID under the table and the client has everything needed to transfer the money. A short note such as “Payment due within 15 days” removes any guesswork about the deadline.
Example 4: contractor invoice with labour and materials
Contractors usually bill two kinds of cost, and a good invoice keeps them apart. Singh Electricals rewires a small office for a client in the same city. The invoice separates the hours from the parts so the client can see where the money goes.
| Description | Qty | Rate (₹) | Amount (₹) |
|---|---|---|---|
| Labour, electrician and helper (hours) | 40 | 500 | 20,000 |
| Copper cable, 90 m coil | 1 lot | 9,000 | 9,000 |
| Switches, sockets and fittings | 1 lot | 5,500 | 5,500 |
| Taxable value | 34,500 | ||
| CGST at 9% | 3,105 | ||
| SGST at 9% | 3,105 | ||
| Invoice total | 40,710 |
Clients dispute lump sums far more often than itemised bills. If you list the labour hours, the materials and the tax separately, you answer most questions before anyone asks them. Add the site address and the work order number if the client gave you one. Large clients often refuse to process a bill that lacks it.
Before the work starts, send a quote so the client agrees to the price. The same line items then flow into the final bill. You can draft that first document with the free quotation and estimate maker, which keeps the validity date and terms on the page.
Example 5: retail bill for a customer without GSTIN
A shop selling to walk-in customers rarely writes the buyer’s tax details. When the buyer has no GSTIN and the taxable value stays below ₹50,000, the rules let you leave out the customer’s name and address unless the customer asks for them. Here is a bill invoice sample for a home decor shop in Jaipur. The prices include GST, which is how most retail counters work.
| Item | Qty | Price incl. GST (₹) | Amount (₹) |
|---|---|---|---|
| Desk lamp | 1 | 1,180 | 1,180 |
| Chair cushion | 2 | 590 | 1,180 |
| Total paid | 2,360 | ||
| Taxable value | 2,000 | ||
| CGST at 9% (included) | 180 | ||
| SGST at 9% (included) | 180 |
To find the taxable value from a tax-inclusive price, divide by 1.18. In this case ₹2,360 divided by 1.18 gives ₹2,000, so the GST inside the price is ₹360. Showing that split on the bill keeps your accounts clean and lets you report the right figures later.
If the customer pays in cash, they may ask for proof of payment as well. A cash receipt with a signature slot covers that need, and the house rent receipt generator handles the monthly rent case for salaried tenants.
A simple invoice outline to reuse
If the five samples feel like too much, start from this free invoice outline. Every sample above follows it, and you can cut the parts that do not apply to your sale.
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- Header: the word “Tax Invoice” (or “Invoice” if you are unregistered), your business name, address, GSTIN and logo.
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- Invoice details: unique number, issue date, due date and place of supply.
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- Bill to: the buyer’s name, address and GSTIN if they have one.
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- Line items: description, HSN or SAC code, quantity, rate and amount.
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- Totals: taxable value, each tax line, rounding and the final amount.
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- Payment details: bank account, UPI ID or QR code, and the due date.
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- Footer: terms, a signature or digital signature, and a note for late payment.
The order matters less than the completeness. A reader who opens the PDF should find who is billing whom, for what, and how to pay, without hunting.
Mistakes that make a sample invoice fail
Copying a template saves time, but it also copies the template’s errors. Check these six before you hit send.
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- Reusing a number. Two invoices with the same number in one financial year break the uniqueness rule and confuse your own books.
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- Charging IGST on a local sale, or CGST and SGST on an inter-state sale. The place of supply decides the tax type.
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- Applying tax before the discount. Deduct the discount first, then calculate the tax on what remains.
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- Leaving out the HSN or SAC code. Up to ₹5 crore of turnover you need at least 4 digits on B2B invoices, and above ₹5 crore you need 6.
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- Using an old tax rate. GST changed on 22 September 2025, when the 12% and 28% slabs went away and most goods moved to 5% or 18%, with a 40% rate for a few items. A template from last year may show a rate that no longer applies.
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- Forgetting the due date. An invoice without one gives the client no reason to pay on time.
How to turn a sample into your own PDF
You can rebuild any of these samples in a few minutes. The steps stay the same whether you bill a company or a neighbour.
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- Open the right tool. For a normal sale use the GST invoice page, and for an estimate use the quotation page.
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- Enter your business name, address and GSTIN once, then add the buyer’s details.
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- Add each line item with its quantity, rate and tax slab. The calculator updates the totals as you type.
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- Check the live preview against the sample, especially the tax split and the final amount.
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- Add your UPI ID so the PDF carries a scannable QR code, then download the A4 file.
Start from the free GST invoice and bill maker on the homepage and pick the document you need. If your sale does not involve GST, such as the freelance sample above, simply leave the tax fields at zero.
Questions people ask
Can I copy a free invoice example and use it as is?
You can copy the layout, but you must replace every detail. The business names, GSTINs and amounts in a sample are placeholders. Your invoice needs your own registered details, your own numbering and the correct tax for your sale.
Which sample matches my business?
Pick by how you sell. Choose Example 1 for services inside your state, Example 2 for goods sent to another state, Example 3 if you are unregistered, Example 4 if you bill labour and materials, and Example 5 for counter sales. Many businesses use two of them.
Do I need a sample invoice PDF or a Word file?
A PDF works best for sending, because the layout cannot shift on the client’s screen. Keep an editable copy of your own details in the tool so you do not retype them for every bill.
Is an estimate the same as an invoice?
No. An estimate quotes a price before the work starts, and an invoice asks for payment after it. The full comparison is in our guide to the difference between an invoice and a bill, and the checklist for legal compliance is in how to make a legal invoice.