Proforma invoice format in India: GST rules and free template

What GST law says about proforma invoices

The CGST Act regulates the tax invoice: section 31 says when it must be issued, and rule 46 of the CGST Rules lists what it must contain. The proforma invoice is not mentioned. It is a business document, free in form, that you issue before the supply.

Three consequences:

• No GST becomes payable because you issued a proforma.
• The buyer cannot claim input tax credit on it; they need your tax invoice.
• It must not be confused with a tax invoice: title it “Proforma invoice”, number it in a separate series, and add “This is not a tax invoice.”

Proforma invoice format: the fields

On the tax invoice itself, the number of HSN digits depends on your turnover: 4 digits up to ₹5 crore, 6 digits above (Notification 78/2020-Central Tax). Using the same codes on the proforma keeps the two documents aligned.

GST rates since 22 September 2025

On the recommendation of the 56th GST Council meeting, most goods and services moved to two rates from 22 September 2025: 5% (merit rate) and 18% (standard rate), with a 40% rate for a short list of goods and services. Some items are exempt or keep special rates. Always check the rate of your HSN or SAC code before quoting: a proforma at the wrong rate becomes a wrong total on the invoice.

CGST and SGST, or IGST?

It depends on the place of supply:

• Same state as the supplier: CGST and SGST, half each. 18% becomes 9% + 9%.
• Another state: IGST for the full rate. 18% stays 18% IGST.
• Exports: a zero-rated supply; the proforma is usually in a foreign currency and shows no GST, or IGST if you export on payment of tax.

Write the place of supply on the proforma: it tells the buyer which tax they will see on the tax invoice.

Advances and receipt vouchers

Indian proformas very often request an advance. When it arrives, a registered supplier issues a receipt voucher (section 31(3)(d) of the CGST Act; contents in rule 50 of the CGST Rules). For goods, most suppliers do not pay GST at the time of the advance (Notification 66/2017-Central Tax, as amended); for services, GST is due on the advance. More on proforma invoices for advance payment.

Exporting from India

An exporter needs an Importer-Exporter Code (IEC) from the DGFT, linked to the business PAN, and should show it on export documents. The export proforma is usually in the buyer’s currency, with the Incoterms® rule and named place, the country of origin and the HS codes, because the foreign buyer’s bank and customs will use it. See the export template and the export documents checklist.

E-invoicing (IRN) and the proforma

Businesses whose aggregate turnover exceeds ₹5 crore must report their B2B tax invoices to the Invoice Registration Portal and print the IRN and QR code on them (Notification 10/2023-Central Tax, from 1 August 2023). This applies to tax invoices, not to proformas. InvoiceProforma is not connected to the IRP: if you are above the threshold, generate your tax invoices with an IRP-connected tool and use InvoiceProforma for proformas, quotations, purchase orders and delivery challans.

Making it with InvoiceProforma

• Choose INR: amounts are calculated with 2 decimals.
• Add your GSTIN, PAN and IEC to your company profile as identifier lines; they print on every PDF.
• Write the HSN or SAC code in each line’s description.
• The app applies one tax rate per document. For an inter-state supply, label it IGST; for an intra-state supply, the app does not split CGST and SGST, so write the split in the document note (for example “CGST 9% + SGST 9%”).
• Send the PDF by email or WhatsApp; when the order is confirmed, turn the proforma into an invoice in one click.