InvoiceKitQuick answer: An invoice format without GST has no GSTIN and no tax lines. It shows the title “Invoice”, a unique invoice number and date, your name, address and PAN, your client's details, a clear description of the work, the amount in rupees and your bank or UPI details. Edit the example above, then click Download PDF.
What to include when you are not registered for GST
If you have not registered for GST, your invoice can be short and simple. These are the parts that matter:
- Title: “Invoice”. Do not use “Tax Invoice”, because you are not charging tax.
- Your details: name or business name, address, phone and email. Add your PAN too. GST does not require it from an unregistered person, but clients who deduct TDS usually ask for it.
- Invoice number and date: a unique running number such as INV-0001 or 2026-27/001, the issue date and, if you want one, a due date.
- Client details: the client's name and billing address.
- Description and amount: what you did, the quantity or hours, the rate and the total in rupees. HSN and SAC codes belong on GST invoices, so you can leave them out.
- Payment details: bank name, account number, IFSC and UPI ID, so the client can pay without writing back to ask.
What to leave out
Leave out the GSTIN, the CGST, SGST and IGST lines and any GST rate. Only a registered person can collect GST from a customer, so an unregistered business should not add it to an invoice. In the generator the tax rate is already 0, so no tax lines appear. Some freelancers add a short line in the notes, such as “Not registered under GST”, so the client's accounts team knows why there is no tax.
A simple layout to copy
| Section | Example |
|---|---|
| Title | Invoice |
| Number and date | INV-0007, 25 October 2026 |
| From | Your name, address, email, PAN |
| Bill to | Client name and address |
| Item | Website design (fixed fee), 1 × ₹40,000 |
| Total due | ₹40,000 |
| Payment details | Bank name, account number, IFSC, UPI ID |
When you need to register for GST
For a business that supplies only services, GST registration is generally required once its aggregate turnover in a financial year crosses ₹20 lakh. In the special category states the limit is ₹10 lakh. Sellers of goods have a different, generally higher, limit. Aggregate turnover is worked out across India for all your businesses under one PAN, and it generally counts exempt supplies and exports as well as taxable sales.
The turnover limit is not the only test. Some kinds of supply need registration whatever your turnover, and you can also register voluntarily. The limits and rules can change, so check the GST portal or ask a chartered accountant before you decide that you are below the line.
Once you are registered, switch to a tax invoice with your GSTIN and the right tax lines. Our GST invoice generator is set up for that.
A bill of supply is not for unregistered businesses
Many people assume that “no GST” means “bill of supply”. It does not. A bill of supply is issued by a registered supplier, either a composition taxpayer or someone selling exempt goods or services, in place of a tax invoice. If you are not registered, you are not required to issue one, and a plain invoice is the right document. If you are registered under the composition scheme or sell exempt items, see our bill of supply format.
Invoicing a client outside India
If you are not registered, an invoice to a foreign client is also a plain invoice without GST. Pick the client's currency in the generator and the amount is shown in that currency. A Letter of Undertaking is something GST-registered exporters file, so it does not apply to you. If you are registered and bill clients abroad, read about the export invoice under LUT. Income tax and foreign exchange rules are separate from GST, so ask your CA about those.
How to make the invoice here
- The generator above opens in rupees with the tax rate at 0 and the title set to Invoice.
- Type your name, address and email in the From box, and your client's name and address in Bill to.
- Replace the example item with your own work, quantity and rate.
- Fill in the PAN, bank, A/c number, IFSC and UPI lines in the notes box.
- Click Download PDF and choose Save as PDF. Everything stays in your browser.
Official sources
Registration limits and invoice rules are published on the GST portal. The text of the Act and the Rules is on the CBIC tax information site.
Related free tools
- Lucky draw coupon generator: numbered coupons for a customer or society event.
- UGC rate calculator: work out your rate before you invoice a brand.
FAQ
Can I issue an invoice without GST in India?
Yes. If you are not registered under GST, issue a plain invoice without GST. Leave out the GSTIN and the CGST, SGST and IGST lines, because only registered persons can collect GST.
Is a PAN required on an invoice?
No GST rule requires an unregistered person to show a PAN on an invoice. Clients who deduct TDS usually need it, so most freelancers include it. Ask your CA if you are unsure.
What happens when my turnover crosses ₹20 lakh?
For a service provider, GST registration is generally required once aggregate turnover crosses ₹20 lakh, or ₹10 lakh in the special category states. After that you issue tax invoices. Check the current limits and timelines on the GST portal or with a CA.
Should I use a bill of supply if I am not registered?
No. A bill of supply is issued by registered composition taxpayers and by registered suppliers of exempt goods or services. If you are not registered, issue a normal invoice.
Can I invoice a foreign client without GST?
If you are not registered, yes: issue an invoice without GST in the client's currency. If you are registered, you generally need a Letter of Undertaking to export services without paying IGST. See the export invoice under LUT page.
General information, not tax advice. GST rules change; check the GST portal or ask a chartered accountant.
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Last updated · Written by the Rooh Sites team. This page is general information, not tax or legal advice.