What a GST tax invoice must show, explained in English and Tamil, with a sample retail tax invoice and restaurant bill you can print or save as PDF.
| Field | தமிழில் | What it means |
|---|---|---|
| Seller name, address and GSTIN | விற்பவர் பெயர், முகவரி, GSTIN | Your registered business name and 15-character GSTIN. Tamil Nadu GSTINs start with 33. |
| "Tax Invoice" heading | "Tax Invoice" தலைப்பு | Registered businesses issue a tax invoice. Composition businesses issue a "Bill of Supply" and must not show GST. |
| Invoice number and date | இன்வாய்ஸ் எண், தேதி | A unique, consecutive number for the financial year (up to 16 characters), with no gaps or repeats. |
| Buyer name and GSTIN (B2B) | வாங்குபவர் பெயர், GSTIN | Required when selling to a registered business so they can claim input tax credit. |
| Place of supply | விநியோக இடம் | The state of supply. It decides whether you charge CGST + SGST or IGST. |
| Item description, quantity, HSN/SAC | பொருள் விவரம், அளவு, HSN/SAC | HSN code for goods, SAC for services. The number of digits required depends on your turnover. |
| Taxable value | வரிக்குட்பட்ட மதிப்பு | The value after discounts, before GST. |
| GST rate and amount | GST விகிதம், தொகை | CGST and SGST separately for sales within the state, or IGST for inter-state supplies. |
| Total and signature | மொத்தம், கையொப்பம் | Invoice total in figures (and words on larger invoices), with a signature or digital signature. |
| Item | HSN | Qty | Rate | Taxable | CGST | SGST |
|---|---|---|---|---|---|---|
| Cotton shirt | 6205 | 2 | ₹799.00 | ₹1,598.00 | 2.5% · ₹39.95 | 2.5% · ₹39.95 |
| Leather belt | 4203 | 1 | ₹1,200.00 | ₹1,200.00 | 9% · ₹108.00 | 9% · ₹108.00 |
A standalone restaurant charging 5% GST shows the same seller details, then each dish with quantity and amount, the taxable value, CGST 2.5% and SGST 2.5%, and the total. Food-app orders are taxed by the platform. Read our guide to GST on restaurant bills.
A GST-registered business charging GST issues a tax invoice. A composition taxpayer, or a business selling only exempt goods, issues a bill of supply that shows no GST.
For unregistered customers, businesses may issue a consolidated tax invoice at the end of the day for small sales below the threshold set in the GST rules when the customer does not ask for an invoice. Confirm the current limit with your CA.
Restaurant service uses SAC 996331. Whether you must print it depends on your turnover; many billing systems print it anyway.
This is general guidance, not tax advice. Invoice rules change; confirm details for your business with your CA. Try the GST calculator.