Templates
GST invoice format for contractors and works contracts
A tax invoice for civil, fabrication, electrical and interior contractors, with works contract and labour lines, the site address and the SAC code laid out. Download it and fill in the stage you are billing, or raise it in SimpleERP against the client's order.
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Filled with the sample shown. The Excel file has formulas for tax and totals.
In short
This is a free GST invoice format for contractors, in Excel, Word and PDF, covering works contract and labour-only lines under SAC 9954. SimpleERP raises it against the client's order and works out the tax from the site's state.
Lakshmi Steel Furnitures
GSTIN 33AAACL1234A1ZG
Tax invoice
INV-2026-27-0161
Bill to: Sri Murugan Traders
- Steel structure fabrication and erection, godown mezzanine, material and labour (stage 2 of 3)1 Nos
- Dismantling and shifting old racks, labour only6 Days
What this document is for
A contractor bills a job in pieces: an advance, a stage when the columns are up, the balance at handover, and labour charges for extra work the client asked for on site. The client's engineer certifies the work, the accounts team checks the bill against the order, and only then does money move. The tax invoice is what they check.
- Works contract lines where you supply both material and labour, such as fabricating and erecting a steel mezzanine.
- Labour-only lines for dismantling, shifting or extra work, billed by days with the agreed day rate.
- The site address printed apart from the billing address, because the site decides the place of supply.
What a contractor's tax invoice must contain
CGST Rules rule 46 sets the fields. For contractors the ones that matter most are the SAC code, the site as the place of supply and a description precise enough for the client's engineer to certify.
- Your name, address and GSTIN, and a serial number up to 16 characters, unique for the financial year.
- The client's name, address and GSTIN, plus the site address where the work was done.
- SAC 9954 or the code that fits each line, for construction services and works contracts, never an HSN code for the steel or cement inside the job.
- A description tied to the order, such as the work order or purchase order number and the stage being billed.
- Place of supply, which for work on a building is usually the state where the site is.
- Taxable value, rate and amount of CGST and SGST or IGST, and whether tax is payable on reverse charge.
- The grand total in figures and words, and your signature.
How to fill the template
Fill it from the client's order and the engineer's measurement or completion note. The Excel file works out the amounts, GST and total from quantity and rate.
Put your firm in the header
Replace Lakshmi Steel Furnitures with your name, address and GSTIN, and take the next number in this year's series.
Enter the client, the site and the order
Type the client's details, the site address and the order number. The sample site is in Coimbatore, the same state as the supplier, so it carries CGST and SGST at 9% each.
Separate works contract from labour
The sample bills steel structure fabrication and erection for a godown mezzanine at ₹2,40,000 as one works contract line, and dismantling old racks as 6 Days of labour at ₹4,500.
Check the totals
The sample's taxable value is ₹2,67,000.00, GST is ₹48,060.00 and the grand total is ₹3,15,060.00.
Make it in SimpleERP instead
Save your works and labour as services with their SAC codes and rates. A quotation the client accepts becomes a sales order, and each stage is invoiced against it, so you always know what is billed and what is still open.
- Quotation to order to invoice without retyping, with partial invoicing for stage bills.
- Ship-to address per site, which sets the place of supply and so CGST and SGST or IGST.
- Material per site when each site is a warehouse, with stock moved between sites on record.
- Receivables by client so the retention and the unpaid stages show up in the ageing.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
Fields
Every field on a tax invoice, and why
Rule 46 lists what a tax invoice must carry; services use SAC where goods use HSN. Rule 47 sets the deadline for services: issue the invoice within 30 days of supplying the service.
| Field | Required | Why |
|---|---|---|
| Supplier name, address and GSTIN | Mandatory | The contractor issuing the bill and paying the GST. |
| Invoice number | Mandatory | Consecutive, up to 16 characters, unique for the financial year. |
| Invoice date | Mandatory | Fixes the tax period the bill is reported in. |
| Recipient name, address and GSTIN | Mandatory | The client needs its GSTIN on the bill to claim input tax credit. |
| SAC code per line | Mandatory | 9954 for construction services and works contracts, or the code that fits the line. |
| Description of the work | Mandatory | The order reference and the stage, so the client's engineer can certify it. |
| Quantity and unit | If applicable | Days for labour, Nos or measured units for works. |
| Taxable value after discount | Mandatory | The value GST is charged on, before any retention is held back. |
| Rate and amount of CGST, SGST or IGST | Mandatory | Shown separately so the client can claim each head. |
| Place of supply with state name | Mandatory | Usually the site's state for work on a building. |
| Address of delivery (site) | If applicable | The site, when it differs from the client's billing address. |
| Whether tax is payable on reverse charge | Mandatory | A Yes or No line on the face of the invoice. |
| Signature or digital signature | Mandatory | Of the supplier or an authorised representative. |
Source: CGST Rules 2017, rules 46 and 47, verified 10 October 2026.
Common mistakes
Mistakes to avoid on a tax invoice
- Putting HSN codes for steel, cement or cable on a works contract bill instead of SAC 9954 for the job as a whole.
- Charging the labour-only rate on a job where you also supplied the material, or the works contract rate on a labour-only job that is exempt.
- Taking the client's office as the place of supply when the site is in another state.
- Reducing the taxable value by the retention the client holds back, when GST is due on the full stage value.
- Leaving off the order number and stage, so the bill waits weeks for the engineer to match it.
Honest limits
What this template and SimpleERP do not cover
Contractors run into these first, so they are listed here.
- Retention money or running account (RA) bill tracking. Bill each stage as an invoice against the order and handle retention with your CA's advice.
- TDS computation on contractor bills, whether income tax TDS or GST TDS on government contracts. Record what the client deducts by hand.
- E-way bill generation for material moved to site.
- E-invoice (IRN) generation through the government API.
- Measurement books, BOQ comparison or site-wise profit and loss.
- Reverse charge indicator as a field: type "Tax payable on reverse charge: Yes" or "No" in the invoice notes
Getting started
From template to your first invoice
Download the format
Pick Excel for the formulas, Word to edit by hand, or PDF to see the layout.
Bill one stage at a time
Quote the order number and the stage on each invoice, and keep labour-only work on its own line.
Send it with the certificate
Attach the engineer's completion or measurement note so the bill clears the client's checks.
Move it into SimpleERP
Put the next job in as a quotation in SimpleERP and invoice its stages from the order.
FAQ
Questions, answered
What is the GST rate on works contracts?
A works contract for a building or structure is treated as a supply of services under SAC 9954, usually at 18%. Some work for government bodies and some housing work carry a different rate under their own entries. Rates change, so confirm the rate for your goods with your CA or the GST portal before you rely on it.
Is a labour-only contract taxed the same as a works contract?
Not always. A pure labour contract is still a taxable service, usually at the same rate, but a few are exempt, such as pure labour for a single house built on its own. Keep labour-only work on separate lines so the right treatment can be applied, and check with your CA.
Which state is the place of supply for work on a site?
For services on immovable property, the place of supply is usually where the property is. A Coimbatore contractor working on a site in Bengaluru charges IGST, not CGST and SGST, even when the client's office is in Tamil Nadu.
Should I bill material and labour on one invoice?
When you supply both as one job, it is a works contract and is billed as one supply under SAC 9954. Extra labour the client orders separately can go on the same invoice as its own line. Goods sold on their own, outside the contract, carry their own HSN code and rate.
Related
Keep reading
GST billing
Tax invoices with CGST, SGST or IGST by place of supply, HSN on every line and a UPI QR on the print.
Read moreGST invoice format
A GST tax invoice format with every rule 46 field, as a free Excel, Word and PDF download.
Read moreConstruction and contractors
Quotations and SAC-coded invoices, material per site, payroll with advances and site expense claims.
Read morePlace of supply
Where GST treats a supply as happening, which decides CGST and SGST or IGST.
Read more
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