GST Proforma Invoice Format (India)
A GST proforma invoice is a quotation that shows indicative GST — so an Indian buyer sees the expected total before the sale. It is not a tax document, but getting the CGST/SGST vs IGST split right makes it accurate. Here is the format, the rules, and a free template.
→ Open the free GST proforma invoice builder
CGST + SGST or IGST? The one rule that matters
Which GST you show depends on the place of supply:
| Supply type | GST charged | Example (18%) |
|---|---|---|
| Intra-state (same state) | CGST + SGST | 9% CGST + 9% SGST |
| Inter-state (different states) | IGST | 18% IGST |
| Export / SEZ | IGST (or zero-rated) | 18% IGST or 0% |
The combined rate is the same either way — an intra-state 18% supply is simply split into 9% + 9%. The builder handles all three: choose India GST, then intra-state or inter-state, and the tax breakdown is calculated for you.
What a GST proforma invoice should include
- Heading— “Proforma Invoice”.
- Seller details with GSTINand the buyer’s name, address and GSTIN.
- Number, issue date and validity date.
- Place of supply — this decides CGST/SGST vs IGST.
- Line items — description (ideally with HSN/SAC code), quantity, rate, GST %, and amount.
- Tax breakdown — CGST + SGST or IGST — subtotal, and grand total.
- Amount in words in the Indian format (Lakh/Crore), plus terms.
Important: GST credit and proforma invoices
A proforma invoice can display GST for clarity, but the buyer cannot claim input tax credit on it, and it is not recorded as a supply. Input credit is claimed only on the tax invoice issued after the sale. Treat the GST on a proforma invoice as an estimate of what the final tax invoice will show. See proforma invoice vs tax invoice for the full distinction.
proformapad spells amounts in the Indian numbering system (Lakh/Crore), supports CGST/SGST and IGST, and exports to PDF, Word or Excel — free, no login, entirely in your browser.
→ Create your GST proforma invoice
Related reading
- What is a proforma invoice? Meaning & full guide
- Proforma invoice format & free template
- Proforma invoice vs tax invoice
Frequently asked questions
Can a proforma invoice have GST?
Yes, a proforma invoice can show indicative GST so the buyer knows the expected total, but it is not a tax document. The buyer cannot claim input tax credit on a proforma invoice — that is done on the final tax invoice issued after the sale.
When is GST charged as CGST + SGST vs IGST?
For an intra-state supply (seller and place of supply in the same state), GST is split into CGST + SGST. For an inter-state supply (different states) or exports, it is charged as a single IGST at the combined rate.
Do I need a GSTIN to make a proforma invoice?
You can create a proforma invoice without a GSTIN, but if you are GST-registered you should show your GSTIN (and the buyer's, where relevant) so the quote reflects the final tax invoice accurately.
Is a proforma invoice valid under GST law?
A proforma invoice is not a prescribed document under GST and cannot be used to claim input tax credit or to record a supply. It is a quotation; the tax invoice issued after the sale is the valid GST document.
How do I make a GST proforma invoice for free?
Use the proformapad builder, choose the India GST tax model, set intra-state (CGST + SGST) or inter-state (IGST), add your line items and GSTIN, then download as PDF, Word or Excel. It is free and runs entirely in your browser.