Templates
GST invoice format for service providers: Excel, Word and PDF
A tax invoice laid out for services: SAC codes, hours, days or jobs instead of stock units, and the place of supply worked out the way the rules for services ask.
Free download, no sign-up
Filled with the sample shown. The Excel file has formulas for tax and totals.
In short
A service provider's GST invoice carries the same rule 46 details as any tax invoice, with SAC codes instead of HSN and the place of supply set by the buyer's location. This format is a free download; SimpleERP raises it from saved services.
Lakshmi Steel Furnitures
GSTIN 33AAACL1234A1ZG
Tax invoice
INV-2026-27-0215
Bill to: Sree Vinayaka Hospital
- Racking layout design, pharmacy store1 Job
- Site supervision during installation3 Days
- Packing and debris removal1 Job
What this document is for
A registered business that supplies services issues a tax invoice the same way a trader does. What changes is the code on each line, the unit, the deadline and how the place of supply is decided.
- Issue it within 30 days of completing the service
- Use SAC codes, the service codes that sit in chapter 99 of the HSN list
- Bill by job, hour or day: quantity is required only for goods, but it helps the buyer check
- Your buyer claims input tax credit on it, just as on an invoice for goods
Rule 46
What a service invoice must contain
The list is the same rule 46 list as for goods. The full table is further down; these are the points that differ for services.
- SAC code on every line, such as 9983 for professional and technical services
- Place of supply: for most services to a registered buyer, the buyer's location
- CGST and SGST when that is your state, IGST when it is another
- Whether the tax is payable on reverse charge, which applies to some services
- Your GSTIN, the buyer's GSTIN, a 16-character serial number and a signature
How to fill it
How to fill the template
The download comes filled with invoice INV-2026-27-0215, where Lakshmi Steel Furnitures bills Sree Vinayaka Hospital for layout design and site work after installing their racks. Replace it with your own services.
Put your details in the header
Business name, address, GSTIN and state, then save the file as your own template.
Number and date the invoice
Within 30 days of finishing the work, from one series per financial year.
Set the place of supply
Usually the buyer's registered address. Same state as yours means CGST and SGST, another state means IGST.
Add each service with its SAC
Describe the work, then the quantity and unit (Job, Hrs, Days), rate and GST rate. The template does the tax.
| Description | HSN or SAC | Quantity | Rate | Taxable value | GST |
|---|---|---|---|---|---|
| Racking layout design, pharmacy store | 9983 | 1 Job | ₹18,000.00 | ₹18,000.00 | 18% |
| Site supervision during installation | 9983 | 3 Days | ₹4,500.00 | ₹13,500.00 | 18% |
| Packing and debris removal | 9985 | 1 Job | ₹2,450.00 | ₹2,450.00 | 18% |
| Total | How it is worked out | Amount |
|---|---|---|
| Taxable value | Sum of the lines | ₹33,950.00 |
| CGST | 9% of the taxable value | ₹3,055.50 |
| SGST | 9% of the taxable value | ₹3,055.50 |
| Round off | To the nearest rupee | ₹0.00 |
| Grand total | Taxable value plus GST, rounded | ₹40,061.00 |
SimpleERP
Make it in SimpleERP instead
In SimpleERP a service is a product of type Service, which never moves stock. Save it once with its SAC and GST rate, and every invoice picks them up, splits the tax by place of supply and posts to your books and GST registers.
- Service items with SAC, unit and GST rate, and no stock movement
- Goods and services on the same invoice when you sell both
- Invoice numbers by financial year, assigned for you
- Who owes what, the moment the invoice is posted
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 | Identifies who charged the tax and who must pay it to the government. |
| Invoice number | Mandatory | Consecutive serial number, unique for the financial year, at most 16 characters of letters, digits, hyphen or slash. |
| Date of issue | Mandatory | Within 30 days of completing the service, under rule 47. |
| Recipient name, address and GSTIN | Mandatory | The buyer claims input tax credit against this GSTIN. Leave GSTIN blank only for an unregistered buyer. |
| SAC code on each line | Mandatory | Services take a chapter 99 code, such as 9983 for professional and technical services, where goods take HSN. |
| Description of goods or services | Mandatory | What was supplied, in words a tax officer can match to the HSN code. |
| Quantity and unit | If applicable | Required for goods only; Job, Hrs or Days still help the buyer check the arithmetic. |
| Taxable value | Mandatory | Value after any discount shown on the invoice; GST is charged on this. |
| Rate and amount of tax: CGST and SGST, or IGST | Mandatory | CGST and SGST when the place of supply is your state, IGST when it is another state. |
| Place of supply with state name | Mandatory | For most services to a registered buyer, the buyer's location; for work on a building, where the building is. |
| Whether tax is payable on reverse charge | Mandatory | A plain Yes or No; under reverse charge the buyer pays the tax. |
| Signature or digital signature | Mandatory | Of the supplier or an authorised person. |
| Amount in words | Good practice | Not in rule 46, but it stops a changed figure going unnoticed. |
| Bank details and UPI ID | Good practice | The customer pays faster when the account is on the invoice. |
| Due date and payment terms | Good practice | Makes ageing and follow-ups objective. |
| Date or period of the service | Good practice | Shows the invoice is inside the 30-day limit and which month the work belongs to. |
Source: CGST Rules 2017, rules 46 and 47, verified 10 October 2026.
Common mistakes
Mistakes to avoid on a tax invoice
- Using an HSN goods code, or no code at all, instead of the SAC for the service
- Taking the place of supply from where you are rather than from where the registered buyer is
- Raising the invoice months after the work instead of within 30 days
- Charging GST on a service the buyer must pay under reverse charge, such as legal services
- Putting reimbursed expenses on a separate bill without GST when they are part of the service
Honest limits
What this format does not cover
The template and SimpleERP make the tax invoice itself. These are separate steps.
- E-invoice IRN and signed QR code through the government API: if your turnover requires e-invoicing, generate the IRN on the IRP portal
- E-way bills: generate them on the e-way bill portal
- Cess on invoice lines
- Reverse charge indicator as a field: type "Tax payable on reverse charge: Yes" or "No" in the invoice notes
- Filing GST returns: SimpleERP prepares the registers, your filer files
Getting started
From template to service invoices in SimpleERP
Sign up with your GSTIN
Your state fills itself from the GSTIN, and it is what every place of supply is compared with.
Save each service once
With its SAC, a unit of Job, Hrs or Days and its GST rate, and the type Service so it never moves stock.
Add the client with the right address
For most services the registered client's state is the place of supply, so the address decides the tax split.
Invoice when the job is done
Inside the 30 days rule 47 allows, with the number, tax split and amount in words filled for you.
FAQ
Questions, answered
How long do I have to issue a service invoice?
Rule 47 of the CGST Rules gives 30 days from the date the service is supplied; banks and insurers get 45. The sample's work ended on 8 October 2026 and the invoice is dated 10 October.
What is the place of supply for a service?
For most services to a registered buyer, the buyer's location. Work on a building, such as repairs or interiors, is supplied where the building is. If that state is not yours, charge IGST instead of CGST and SGST.
Do expenses I pay for the client carry GST?
If they are part of your service, such as travel on a site visit, add them as a line and charge GST at the service rate. Only costs you pay strictly as the client's agent, in the client's name, can be passed on without GST. Ask your CA before treating any cost that way.
Which services are under reverse charge?
A notified list, including legal services by an advocate to a business and security services by a supplier other than a body corporate to a registered business. On those, the invoice says Yes for reverse charge and carries no GST; the buyer pays it. SimpleERP has no reverse charge field, so type that line in the invoice notes.
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 for freelancers
A GST invoice format for freelancers billing by the hour or project, as a free Excel, Word and PDF download.
Read moreSAC code
The code that classifies services for GST, as HSN codes do for goods.
Read more
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