GST document formats: invoice, challan, credit note and proforma
The fields each GST document must carry, with sample layouts, checked against the CGST Rules.
Last updated 21 October 2026
Which GST document formats does a business need?
Most GST-registered businesses need four document formats: the tax invoice (Rule 46) for every taxable sale, the credit or debit note (Rule 53) to correct an invoice, the delivery challan (Rule 55) for goods moving without a sale, and a proforma invoice to confirm terms before a sale. Each guide below lists the required fields and shows a sample layout.
Which format do you need?
| Format | Governing rule | Use it for |
|---|---|---|
| GST invoice format | Rule 46 | Every taxable sale |
| Credit note format | Rule 53 | Reducing the value or tax of an earlier invoice |
| Delivery challan format | Rule 55 | Job work, approvals and other movement without a sale |
| Proforma invoice format | None (commercial document) | Confirming price and terms before a sale |
Making documents one at a time? Use the free GST invoice generator and GST calculator. If you issue many a month, see what to look for in GST billing software.
GST formats, answered
Are these official government templates?
No. The CGST Rules list the particulars each document must contain but do not prescribe a layout. These guides show every required field and a sample layout you can follow in your own design or software.
Can I make a GST invoice online for free?
Yes. Perimattic’s free GST invoice generator builds a tax invoice with the Rule 46 fields in your browser and lets you print it or save it as a PDF. It does not generate e-invoices or IRNs.
Do these formats change with e-invoicing?
The fields stay the same, but businesses above the e-invoice threshold must also register B2B invoices and credit or debit notes on the Invoice Registration Portal and print the IRN QR code on them.
Want ERPStack built around how your business bills?
Sign up to tell us what you need, follow the build and be first to try ERPStack when it opens.
Sign up