How to Make a GST Invoice: CGST + SGST or IGST?

To make a GST invoice, open the GST Invoice Maker, enter your business and the buyer (with GSTINs if registered), choose the place of supply, add items with HSN/SAC codes and GST rates, then click Download Invoice PDF. If your state and the place of supply match, the tool splits the tax into CGST and SGST; if they differ, it charges IGST. Your business profile, clients and drafts stay in your browser, and nothing is uploaded.

The tool does the arithmetic and the layout. The correct rate, HSN/SAC code and place of supply for your goods or services are for you or your accountant to decide.

When do I charge CGST + SGST and when IGST?

The invoice maker compares the State in your business details with the Place of supply (which defaults to the buyer's state):

• Same state (intra-state): the GST rate is split equally. At 18%, that is 9% CGST and 9% SGST.
• Different states (inter-state): the whole rate is charged as IGST, so 18% IGST.

The hint under Place of supply confirms which applies ("Intra-state → CGST + SGST" or "Inter-state → IGST"). For services, place of supply has its own rules and isn't always the buyer's billing address, so set the field deliberately rather than relying on the default.

What details does the invoice PDF include?

The downloaded invoice carries:

• Your name, address, GSTIN, state with its code, phone and email, plus an optional logo
• The document title: Tax Invoice, Bill of Supply, Proforma Invoice, Credit Note or Debit Note
• Invoice number, date, due date (if set), place of supply with state code, and whether tax is payable on reverse charge
• The buyer's name, address, state and GSTIN, or "Unregistered (B2C)" if you leave it blank
• An item table with description, HSN/SAC, quantity, rate, discount %, taxable value, GST % and amount
• A tax summary for each rate showing taxable value with CGST and SGST, or IGST
• Taxable value, round off, the total and the amount in words in lakh/crore style
• Bank details, a UPI ID and an optional UPI QR code for the exact amount, notes, terms, and "For [your business]" with a signature or stamp image

GSTINs are checked as you type: 15 characters, a known state code and the check character. A valid one shows a tick, the state and the embedded PAN, and fills in the state for you. The tool doesn't generate e-invoice IRNs or e-way bills; those are done on the government portals.

Worked example: a two-rate invoice

A Maharashtra business bills a client in Maharashtra. The rates are chosen only to illustrate the arithmetic:

• Logo design: 1 × ₹12,000 with 10% discount, so taxable value ₹10,800 at 18%
• Printed brochures: 500 × ₹7.35, so taxable value ₹3,675 at 5%

The tax summary works per rate, the way the GST portal does:

• 18% on ₹10,800 = ₹1,944, so CGST ₹972 + SGST ₹972
• 5% on ₹3,675 = ₹183.75, so CGST ₹91.88 + SGST ₹91.87

Taxable value is ₹14,475 and total tax ₹2,127.75, giving ₹16,602.75 before rounding. With Round off to nearest rupee ticked, a +0.25 round-off makes the total ₹16,603, written as "Rupees Sixteen Thousand Six Hundred Three Only". Untick it and the words become "Rupees Sixteen Thousand Six Hundred Two and Seventy Five Paise Only".

If the client were in Karnataka, the total would be the same, but the tax would show as IGST of ₹2,127.75.

How do I create the invoice step by step?

1. Under Your business, fill in Name, GSTIN, Address, State, Phone and Email. Add a Logo and Signature / stamp if you like. This profile is saved in your browser.
2. Under Bill to, enter the buyer, or pick one from Saved clients…. Click Save client to reuse them next time.
3. Under Invoice details, choose the Document title, check Invoice number (auto-numbered from your Number prefix, advancing after each download, or type your own), and set Invoice date, Due date and Place of supply. Tick Tax payable on reverse charge if it applies.
4. Under Items, fill in Description, HSN/SAC, Qty, Unit, Rate (₹), Disc % and GST % for each line. The rate list offers 0%, 0.25%, 3%, 5%, 12%, 18%, 28% and 40%. Use Add item for more lines.
5. Under Payment & terms, add bank details and a UPI ID, and tick Print a UPI QR code with the amount if you want one. Then add notes and terms.
6. Click Download Invoice PDF. Use New invoice to start the next one.

How do I check the GST and amount in words separately?

The GST Calculator is handy for one-off checks. Adding 18% to ₹1,000 gives ₹1,180: CGST 9% ₹90 plus SGST/UTGST 9% ₹90, or IGST ₹180. To take GST out of an inclusive price, choose GST-inclusive (remove GST). ₹2,500 at 18% splits into ₹2,118.64 of value and ₹381.36 of GST.

For cheques and agreements, the Number to Words converter writes amounts in the Indian (lakh, crore) or international system, in English or Hindi, cheque-style with paise. For example, 1,25,000.50 becomes "Rupees One Lakh Twenty-Five Thousand and Fifty Paise Only".

For walk-in sales at a counter, the Counter Receipt Maker prints 58 mm or 80 mm thermal receipts. It handles prices that include GST (MRP style) or add GST on top. With GST-inclusive prices, two teas at ₹20 and three samosas at ₹15 at 5% total ₹85, of which ₹80.96 is taxable value and ₹4.04 is GST. Its tax lines are always CGST + SGST, and if you leave the shop's GSTIN blank the receipt prints as a Bill of Supply with no GST charged.

Common mistakes and fixes

• The download button is greyed out. It needs your business name, your state, a place of supply and at least one item with an amount.
• "Checksum digit does not match — check for a typo". One character of the GSTIN is wrong. Re-copy it from the registration certificate.
• Wrong tax type. IGST on a local sale, or CGST/SGST on an out-of-state one, almost always means the state or place of supply is wrong.
• CGST and SGST differ by a paisa. When a rate's tax has an odd paisa, CGST takes the extra paisa so the two still add up to the exact tax.
• Expecting tax on a Bill of Supply. A bill of supply carries no GST, so choosing that title ignores the items' GST rates and the totals show no tax. Use Tax Invoice for taxable supplies.
• Using an old rate. GST slabs were restructured in September 2025, with most items now at 5% or 18% and 40% for a few. The 12% and 28% options remain for older invoices.
• Losing your data. Everything lives in this browser's storage. Clearing site data removes your profile and clients, so keep copies of the PDFs you issue.

Quick answers

How do I decide between CGST + SGST and IGST?

Compare your state with the place of supply. If they are the same, split the GST rate equally into CGST and SGST. If they differ, charge the full rate as IGST. The GST Invoice Maker applies this automatically.

What is 18% GST on ₹1,000?

₹180, making ₹1,180 in total. Within a state that is ₹90 CGST plus ₹90 SGST; between states it is ₹180 IGST.

Does the GST Invoice Maker create e-invoices with an IRN?

No. It creates invoice PDFs with GST calculations, a tax summary, the amount in words and an optional UPI QR code. E-invoicing and e-way bills must be done on the government portals.

How do I write an invoice amount in words?

The invoice maker adds it automatically, for example "Rupees Sixteen Thousand Six Hundred Three Only". For any other amount, the Number to Words converter writes it in lakh and crore with paise and "Only" at the end.