Guide · India
Indian buyers, banks and tender committees ask for a proforma before almost every order. It is not a GST document, but it should look like the tax invoice that will follow: GSTIN, HSN or SAC, place of supply and the right GST.
Updated 17 October 2026 · 3 min read
In India a proforma invoice is a commercial offer, not a tax invoice under the GST Act: issuing it makes no GST due, and the buyer cannot claim input tax credit on it. It usually shows your GSTIN, HSN or SAC codes, the GST that will apply and the place of supply, so the buyer knows the final amount.
From the guide to the document
Your proforma with these details, ready as a PDF.
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:
| Field | What to write |
|---|---|
| Title, number, date | “Proforma invoice”, a number such as PI/2026-27/0042, the date and a validity date |
| Supplier | Legal name, address, state and state code, GSTIN, PAN; IEC for exports |
| Buyer | Name, address, state and state code, GSTIN if registered |
| Lines | Description with the HSN code (goods) or SAC (services), quantity, unit, rate, taxable value |
| GST | CGST and SGST (or UTGST) for an intra-state supply, IGST for an inter-state supply, with the rate and amount |
| Totals | Taxable value, GST, total, and the amount in words |
| Place of supply | The state, with its code, especially for inter-state supplies |
| Terms | Delivery, payment, advance, bank account and IFSC, validity, signature |
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.
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.
It depends on the place of supply:
Write the place of supply on the proforma: it tells the buyer which tax they will see on the tax invoice.
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.
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.
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.
Example
Shree Ganesh Textiles Pvt Ltd
Ring Road, Surat, Gujarat (24)
GSTIN 24AAACS1234K1Z5 · PAN AAACS1234K (fictitious)
PROFORMA INVOICE
No. PI/2026-27/0042
15 Oct 2026
Buyer · place of supply Maharashtra (27)
Mehta Garments
Hadapsar, Pune, Maharashtra (27)
GSTIN 27AAAPM5678L1Z2 (fictitious)
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Cotton poplin, 58 in, 120 gsm (HSN 5208)1200 m × 142.50 | 1200 m | 142.50 | 1,71,000.00 |
| Cotton cambric, 44 in (HSN 5208)800 m × 118.00 | 800 m | 118.00 | 94,400.00 |
| Freight to Pune1 lot × 6,500.00 | 1 lot | 6,500.00 | 6,500.00 |
Valid until 30 Oct 2026. This is a proforma invoice, not a tax invoice. 50% advance by RTGS/NEFT, balance before dispatch. Tax invoice issued at dispatch.Stamp and signature
Fictitious companies and GSTINs.
Free template
GSTIN, PAN and IEC, buyer GSTIN and state code, amounts in rupees, GST rate to fill in, place of supply, amount in words and IFSC. A4, free, no sign-up.
Questions
No. GST law requires tax invoices, receipt vouchers and other documents, not proformas. Proformas are a business practice that buyers, banks and tenders often require.
No. Input tax credit needs a tax invoice (or another document the law accepts). A proforma is only an offer.
GST is shown so the buyer knows the total, but no GST becomes due because of the proforma. It is due on the tax invoice, or on an advance for services.
The law does not require it on a proforma, but writing the same HSN or SAC code as on the future tax invoice avoids disputes about the rate.
The tax invoice is the legal GST document issued at the time of supply; it makes GST payable and lets the buyer claim credit. The proforma comes before and has no tax effect.
As long as you state on it. 15 to 30 days is common; tenders and imports often need longer.
Checked on 17 October 2026. Tax and customs rules change: for your own case, confirm with the authority concerned, your bank or a tax adviser.
Read next
How to request an advance payment with a proforma invoice: what to write, sample wording, what to issue when the money arrives, and tax on advances.
A proforma invoice is an offer; an invoice is a demand for payment. Legal effect, tax, accounting and numbering compared, with a table and examples.
How to make a proforma invoice in Pakistan: NTN and STRN, rupee amounts, sales tax at 18%, and the proforma your bank needs to import. Free template.
Six documents, one app
One customer file, one product list and your own layout serve all six documents. An accepted quote or proforma becomes an invoice without retyping.
1. The price
QUO-2026-0012
Your price for the job, with a validity date and space for the buyer to accept it.
2. The firm offer
PI-2026-042
What your buyer’s bank, their forwarder or their purchasing team asks for before the order.
3. The order
PO-2026-0007
What is ordered, how many and for which delivery date, signed by the buyer.
4. The delivery
DN-2026-0007
It travels with the goods; the consignee signs it and writes down any reservation.
5. The sale
INV-2026-0031
The accepted proforma or quote becomes the invoice, with the same lines and currency.
6. The payment
REC-2026-0019
Proof of a payment, linked to its invoice, with the method and the balance still due.
Three free documents, no card required. Your tax IDs, bank details and payment terms are typed once, then printed on every PDF.
3 free documents · no card required