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Templates

GST invoice format for manpower supply agencies

A tax invoice for supplying fitters, helpers, housekeeping or security staff to a client, with man-days per trade, your service charge and GST on the whole amount. Download it, fill in the month's attendance, or raise it in SimpleERP.

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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 manpower supply, in Excel, Word and PDF, billing man-days per trade plus a service charge. SimpleERP raises it from saved services with the SAC code and tax split filled in.

Lakshmi Steel Furnitures

GSTIN 33AAACL1234A1ZG

Tax invoice

INV-2026-27-0156

Bill to: Annai Enterprises

  • Supply of skilled manpower, 2 fitters, 22 days, September 202644 Days
  • Supply of helpers, 3 helpers, 22 days, September 202666 Days
  • Agency service charge, 8% of wages1 Nos
Grand total₹1,07,942.00

What this document is for

A manpower agency bills the client every month for the people it deployed: so many fitters for so many days, so many helpers, overtime if the client approved it, and the agency's service charge on top. The client's accounts team checks the man-days against their own attendance register before they pay, so the invoice has to make that check easy.

  • Man-days per trade, one line for skilled fitters, one for helpers, each with days as the quantity and the day rate agreed in the contract.
  • Overtime hours on their own line, so the client can match them to approved overtime slips.
  • The agency service charge as a separate line, with GST charged on the full bill, wages included.

What a manpower supply invoice must contain

CGST Rules rule 46 applies to a manpower bill like any other tax invoice. The fields agencies most often get wrong are the SAC code, the reverse charge line and the value GST is charged on.

  • Your agency's name, address and GSTIN, and a serial number unique for the financial year, up to 16 characters.
  • The client's name, address and GSTIN, and the site address where staff were deployed if it differs from the billing address.
  • A SAC code in the 9985 group on every line, such as 998519 for other employment and labour supply services.
  • Man-days or hours as the quantity, with the day or hour rate, so the arithmetic is visible.
  • Place of supply with the state name, which decides CGST plus SGST or IGST.
  • Whether tax is payable on reverse charge, stated as Yes or No on the face of the invoice.
  • Taxable value, tax rate and tax amount, with the grand total in figures and words, and your signature.

How to fill the template

Fill it from the month's attendance sheet signed by the client's supervisor. The Excel file multiplies days by rate and works out GST, so you only type the counts and rates.

  1. Put your agency in the header

    Replace Lakshmi Steel Furnitures with your agency's name, address and GSTIN, and use the next number in this year's series.

  2. Enter the client and the site

    Type the client's name, GSTIN and billing address, then the site where your people worked. The sample client is in Tamil Nadu, the same state as the supplier, so it carries CGST and SGST at 9% each.

  3. One line per trade, then the service charge

    The sample bills 2 fitters for 22 days as 44 Days at ₹950, 3 helpers for 22 days as 66 Days at ₹650, and an 8% service charge of ₹6,776 on the wages.

  4. Check the totals against the attendance

    The sample's taxable value is ₹91,476.00, GST is ₹16,465.68 and the grand total, rounded to the rupee, is ₹1,07,942.00.

Make it in SimpleERP instead

Save each trade as a service with its SAC code, a unit of Day or Hour and its rate. Each month the invoice is the client, the man-days from the signed attendance sheet, and Post.

  • Services per trade with SAC code, 18% GST and the day rate, so only the quantity changes each month.
  • Place of supply from the client's site address, with CGST and SGST or IGST chosen from it.
  • Receivables by client with an ageing of what each one owes, and a statement to send when a payment is late.
  • Your own staff on payroll with attendance, salary components and advances, posted to the same books.

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.

A posted manpower invoice with man-days, SAC code and the tax split.

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.

FieldRequiredWhy
Supplier name, address and GSTINMandatoryThe agency issuing the bill and paying the GST.
Invoice numberMandatoryConsecutive, up to 16 characters, unique for the financial year.
Invoice dateMandatoryFixes the tax period the bill is reported in.
Recipient name, address and GSTINMandatoryThe client needs its GSTIN on the bill to claim input tax credit.
SAC code per lineMandatoryA 9985 group code for labour supply, not an HSN code.
Description of the serviceMandatoryTrade, head count and period, such as 2 fitters for 22 days.
Quantity and unitIf applicableMan-days or hours, so the client can match them to attendance.
Taxable value after discountMandatoryWages plus service charge, the value GST is charged on.
Rate and amount of CGST, SGST or IGSTMandatoryShown separately so the client can claim each head.
Place of supply with state nameMandatoryRequired for inter-state bills; decides IGST or CGST plus SGST.
Address of delivery (site)If applicableWhere the staff worked, when it differs from the billing address.
Whether tax is payable on reverse chargeMandatoryA Yes or No line; Yes for some security services.
Signature or digital signatureMandatoryOf 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

  • Charging GST only on the service charge and leaving the wages untaxed.
  • Using a security services code for general labour supply, or the other way round, which changes whether reverse charge applies.
  • Leaving out the reverse charge line, or writing Yes for plain manpower supply billed under forward charge.
  • Billing a client's site in another state with CGST and SGST instead of IGST, or putting two states' sites on one invoice.
  • Typing a lump sum with no man-days, so the client cannot match the bill to attendance and holds the payment.

Honest limits

What this template and SimpleERP do not cover

Agencies ask about these early, so here they are.

  • Invoices built automatically from attendance. You type the man-days from the signed sheet.
  • Daily-wage or piece-rate payroll. Payroll in SimpleERP is a monthly salary with components and advances.
  • PF, ESI or PT challans and returns for deployed staff.
  • TDS computation on what the client deducts from your bill. Record the net receipt and the TDS with your CA's advice.
  • E-invoice (IRN) generation through the government API.
  • 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

  1. Download the format

    Pick Excel for the formulas, Word to edit by hand, or PDF to see the layout.

  2. Fill it from the attendance sheet

    One line per trade, days as the quantity, the contract rate, then your service charge.

  3. Attach the signed sheet

    Send the client's signed attendance with the invoice; it is the first thing their accounts team asks for.

  4. Move it into SimpleERP

    When the client list grows, save your trades once in SimpleERP and raise next month's bills there.

FAQ

Questions, answered

Is RCM applicable on manpower supply?

Plain manpower and labour supply is generally under forward charge, so the agency charges GST on its invoice. Security services supplied by a person other than a body corporate to a registered business are under reverse charge. Either way, the invoice must say whether tax is payable on reverse charge. Confirm your case with your CA.

Is GST charged on the wages or only on the service charge?

On the full bill as a rule. The wages you pay the deployed staff are part of the value of your service to the client, so GST applies to wages plus service charge. Ask your CA before treating any part as a pure agent reimbursement.

Which SAC code should a manpower supply invoice use?

Labour supply falls in the 99851 group. 998519 covers other employment and labour supply services, and there are separate codes for contract and temporary staffing, so pick the one that matches your contract. Security services use 998525. Rates change, so confirm the rate for your goods with your CA or the GST portal before you rely on it.

Can I bill several sites of one client on one invoice?

Yes, if they share the same place of supply. Use one line per trade per site so the client can match each to its site attendance. Sites in different states need separate invoices, because the place of supply, and so the tax, differs.

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