Inter-State GST Invoice Template (IGST)

When goods or services are supplied from one state to another in India, the transaction attracts Integrated GST (IGST) instead of the split CGST+SGST structure used for intra-state supplies. This inter-state invoice template is designed specifically for businesses that frequently deal in cross-border state transactions. The critical difference lies in the tax calculation: instead of splitting the tax between Central and State governments, the entire tax amount is collected as IGST by the Central Government, which then apportions it to the destination state. The template prominently features the Place of Supply field, which determines whether a transaction is intra-state or inter-state. For goods, the place of supply is where the movement of goods terminates for delivery. For services, it is generally the location of the recipient. The template includes clear IGST calculation columns and automatically handles the tax rate mapping. It also includes the E-way Bill reference field, which is mandatory for movement of goods valued above Rs 50,000 across state borders under Rule 138 of the CGST Rules.

Who is this template for?

This template is essential for businesses that regularly sell goods or provide services to customers in other states. This includes manufacturers with a nationwide dealer network, wholesale traders, e-commerce sellers shipping across India, IT companies with clients in multiple states, consultants serving pan-India clients, and any business where the supplier and buyer are registered in different states. It is also needed when the place of supply differs from the location of the supplier, even if both parties are in the same state.

How to customize this template

Step 1: Fill in your business details including your state code (first 2 digits of GSTIN). Step 2: Enter the recipient details with their state code. Step 3: For each item, enter the HSN/SAC code, description, quantity, rate, and applicable IGST rate. Common IGST rates are 5%, 12%, 18%, and 28%. Step 4: The template auto-calculates IGST amount (no CGST/SGST split needed). Step 5: Fill in the Place of Supply with the state name and code. Step 6: If goods value exceeds Rs 50,000, generate an E-way Bill and enter the reference number. Step 7: Add transport details including transporter name, GR number, and vehicle number. Step 8: Verify the total and save.

Compliance Notes

Inter-state supply is defined under Section 7 of the IGST Act as supply where the location of the supplier and the place of supply are in different states or union territories. The IGST rate equals the sum of CGST and SGST rates. For inter-state movement of goods valued above Rs 50,000, an E-way Bill must be generated on the E-way Bill portal before the goods are dispatched. The E-way Bill is valid for specific distances: 200 km per day for regular cargo. The supplier must report inter-state supplies in Table 3.1 of GSTR-3B under "Other than reverse charge".

Frequently Asked Questions