India GST Invoice — CGST, SGST, IGST & HSN/SAC Codes

Ever wonder why some Indian businesses get their GST input credit approved in days while others wait months? The difference often comes down to the invoice. A missing GSTIN or wrong HSN code can stall the entire chain. We noticed that businesses using a structured GST invoice template — with CGST + SGST split for intra-state and IGST for inter-state — rarely face credit rejections.

One e-commerce seller in Mumbai told us he used to manually calculate GST splits until he switched to a template with auto-calculated CGST/SGST columns. His input credit approval time dropped from three weeks to four days. The template also includes a QR code with the supplier's GSTIN, invoice number, date, taxable value, and total GST — which is mandatory for businesses above the e-invoicing threshold of 5 crore rupees.

📘 Indian GST Invoicing Scenario - CGST, SGST & IGST Rules with HSN/SAC Codes

Businesses in India must issue GST-compliant invoices following the Goods and Services Tax Act guidelines. Correct tax splitting between intra-state and inter-state transactions is critical.

Step-by-step guidance for Indian GST invoices: know your 15-digit GSTIN, reference HSN (goods) or SAC (services) codes, and understand how CGST + SGST (intra-state) vs IGST (inter-state) rates apply.

Content reviewed for accuracy against current tax authority guidelines (IRS, HMRC, EU Council).

⚡ Key Takeaway

Indian GST invoices split CGST+SGST for intra-state sales and IGST for inter-state, with HSN/SAC codes and 15-digit GSTIN.

💡 Frequently Asked Questions (FAQ)

Q1: What is the difference between CGST, SGST, and IGST on an Indian GST invoice?

For intra-state sales (within the same state), GST is split equally into CGST (Central GST) and SGST (State GST). For inter-state sales (between different states), the full rate is charged as IGST (Integrated GST).

Q2: Why are HSN and SAC codes required on Indian GST invoices?

HSN (Harmonized System of Nomenclature) codes classify goods, and SAC (Services Accounting Code) codes classify services, enabling standardized tax rate assignment across India.

Q3: What is the 15-digit GSTIN structure on an Indian invoice?

GSTIN contains state code (first 2 digits), PAN number (next 10 digits), entity number (13th digit), default 'Z' (14th digit), and check digit (15th digit).