Indian businesses frequently ask about the correct GST proforma invoice format. The short answer: a proforma invoice under GST is not a tax invoice — it is a quotation document. But it should still show GSTIN, HSN/SAC codes, and estimated tax breakdowns so the buyer can plan their input tax credit and the seller can confirm the transaction structure before supply.
This guide covers the mandatory fields, what a proforma can and cannot claim under GST, and provides a free downloadable template.
Is a proforma invoice valid under GST?
A GST proforma invoice is a legitimate document for quotation purposes. However, it is not a tax invoice under Section 31 of the CGST Act and therefore:
- Cannot be used by the buyer to claim Input Tax Credit (ITC)
- Cannot replace a tax invoice for GST returns (GSTR-1, GSTR-3B)
- Should clearly state "Proforma Invoice — Not a Tax Invoice"
After the supply is made, you must issue a proper GST tax invoice within the prescribed time limits (30 days for goods, 30 days for services or 45 days for banking/insurance).
Required fields in a GST proforma invoice format
| Field | Example | Notes |
|---|---|---|
| Document title | PROFORMA INVOICE — Not a Tax Invoice | Must be clearly labeled |
| Proforma number | PI-2026-0042 | Separate series from tax invoices |
| Date | 03 Jul 2026 | Issue date |
| Seller GSTIN | 27AABCS1234M1Z0 | Your GSTIN from GST portal |
| Seller name and address | Sunrise Exports Ltd., Mumbai 400 001 | Must match GSTIN registration |
| Buyer name and address | Tech Components Pvt Ltd, Pune 411 001 | Include buyer GSTIN if registered |
| Buyer GSTIN | 27AABCT5678M1Z1 | Needed if buyer wants ITC on final tax invoice |
| HSN code (goods) | 8473.30 | 6-digit minimum; 8-digit for turnover >₹5 Cr |
| SAC code (services) | 998314 | 6-digit service accounting code |
| Description | Computer Parts — Motherboard | Match HSN/SAC description |
| Quantity and UOM | 100 NOS | Use standard UOM (NOS, KGS, MTR) |
| Rate (unit price) | ₹1,200.00 | Excluding GST |
| Taxable value | ₹1,20,000.00 | Quantity × Rate |
| CGST | 9% — ₹10,800.00 | For intra-state supply |
| SGST | 9% — ₹10,800.00 | For intra-state supply |
| IGST | 18% — ₹21,600.00 | For inter-state or export supply |
| Total (incl. GST) | ₹1,41,600.00 | Estimated — proforma not final |
| Place of supply | Maharashtra (27) | Determines CGST/SGST vs IGST |
CGST + SGST vs IGST — which applies?
- Intra-state supply (seller and buyer in the same state) — charge CGST + SGST, split equally at the applicable rate. E.g. 18% GST = 9% CGST + 9% SGST.
- Inter-state supply (seller and buyer in different states, or for export) — charge IGST at the full rate. E.g. 18% GST = 18% IGST.
- Export — typically zero-rated (0% IGST) or with payment of IGST and later refund claim.
HSN codes on a GST proforma invoice
The HSN (Harmonized System of Nomenclature) code requirement depends on your annual turnover:
- Turnover up to ₹5 crore — 4-digit HSN code
- Turnover above ₹5 crore — 6-digit HSN code
- From 01 Aug 2021 — 6-digit minimum for all taxpayers; 8-digit for certain notified goods
On a proforma invoice, use the same HSN code you will use on the final GST tax invoice — consistency prevents ITC disputes with the buyer.
Export proforma invoice under GST
For exports, the GST proforma invoice should also include:
- IEC (Importer Exporter Code) of the exporter
- Shipping bill reference (if goods have already been booked)
- Port of export
- Country of final destination
- Foreign currency equivalent (e.g. USD 1,500 @ ₹83.50 = ₹1,25,250)
- Statement: "Supply meant for export on payment of IGST" or "Supply meant for export under bond/LUT without payment of IGST" — whichever applies
Proforma invoice numbering under GST
Keep proforma invoice numbers in a completely separate series from your GST tax invoice numbers. Many businesses use the prefix "PI-" for proformas and plain sequential numbers for tax invoices. Do not let the series overlap — auditors and GST officers may question why proforma numbers appear in sequences where tax invoices should be.
Download a free GST proforma invoice template
Our GST proforma invoice template includes pre-formatted GSTIN, HSN/SAC columns, CGST/SGST/IGST breakdown, and place-of-supply field. It is available as a downloadable HTML/Word-compatible file and as an online generator. Also browse the full proforma invoice template gallery for export, manufacturing, and service variants.
Frequently asked questions
Can I claim ITC based on a proforma invoice?
No. Input Tax Credit can only be claimed on a valid GST tax invoice, debit note, or other specified documents under Section 16 of the CGST Act. A proforma invoice is not a valid document for ITC purposes.
Is it mandatory to issue a proforma invoice before a GST tax invoice?
No. A proforma invoice is optional under GST. However, it is common practice in B2B transactions to issue one for buyer approval and advance payment before issuing the tax invoice after supply.
What happens if I issue a proforma invoice and the buyer does not proceed?
Nothing — since a proforma invoice is not a tax invoice, it does not appear in GSTR-1 or any GST return. You simply cancel the proforma (mark it as cancelled in your records) and it has no GST impact.
Should a proforma invoice be in INR or can it be in USD?
For domestic B2B supply, a GST proforma invoice should be in INR. For export proformas, you may quote in the agreed foreign currency and also show the INR equivalent at the applicable exchange rate declared by CBIC for that month.
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