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GST Invoice

Transport / Logistics GST Invoice Template

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A GST invoice for transport companies, trucking businesses, and logistics providers with GTA reverse charge and e-way bill support.

Fill your invoice

LR / Consignment Note No
Vehicle No
E-way Bill No
From (Loading Point)
To (Unloading Point)
Reverse Charge (RCM)
Description
HSN
Qty
Rate
Account Name
Account Number
IFSC Code
Bank & Branch
UPI ID (optional)

The transport sector in India has unique GST provisions that differ significantly from other industries. Goods Transport Agencies (GTAs) have the option to charge GST at 5% without input tax credit or 12% with ITC. Critically, GTA services can be under reverse charge mechanism (RCM), where the recipient of the service pays the GST instead of the transporter. This template is built specifically for transport companies, trucking operators, logistics firms, and courier services. It includes all fields required for a compliant transport invoice: consignor and consignee details, goods description with weight, vehicle number, LR (Lorry Receipt) number, loading and unloading points, distance, and e-way bill number. The e-way bill is mandatory for goods movement exceeding Rs 50,000, and the template prominently displays this field. For multi-modal transport (road + rail + sea), the template supports multiple vehicle/mode entries. It also handles the distinction between a GTA consignment note (which creates a tax liability) and a simple delivery receipt. The template supports both per-trip and per-tonne billing models common in Indian transport.

Who is this template for?

Transport companies, trucking fleet operators, goods transport agencies (GTAs), logistics providers, courier and parcel services, packers and movers, cold chain transport operators, and any business providing freight transportation services. Also useful for individual truck owners who issue invoices for goods transportation.

How to customize this template

Step 1: Enter your transport company name, GSTIN, and GTA registration details. Step 2: Choose your GST rate: 5% (without ITC) or 12% (with ITC). Step 3: Indicate if reverse charge applies (the recipient pays GST). Step 4: Enter consignor and consignee details. Step 5: Describe the goods being transported with weight and number of packages. Step 6: Enter vehicle number, driver name, and LR number. Step 7: Add loading point, unloading point, and distance. Step 8: Enter the e-way bill number (mandatory for goods over Rs 50,000). Step 9: Calculate freight charges based on weight, distance, or per-trip rate.

Compliance Notes

GTA services fall under SAC 996511 (road transport of goods by GTA). GST rates: 5% without ITC or 12% with ITC. Under reverse charge (Notification 13/2017), the recipient pays GST when the GTA does not charge tax. However, GTAs can opt to pay GST themselves by filing a declaration. E-way bill is mandatory for goods movement exceeding Rs 50,000 in value (Rule 138). A GTA must issue a consignment note to qualify as a GTA - without it, the service is classified as regular transport and forward charge applies. Fuel is not eligible for ITC.

Frequently Asked Questions

When a GTA provides transport services, the GST can be paid by the recipient (reverse charge) instead of the transporter. This applies when the GTA charges 5% GST. The recipient must be a registered person - factories, companies, societies, cooperative societies, or any registered person. The GTA can opt to pay forward charge at 12% with ITC instead.

An e-way bill is required for inter-state transport of goods valued above Rs 50,000. For intra-state, thresholds vary by state. The e-way bill must be generated before goods movement begins. Validity: 200 km per day for regular cargo, 75 km per day for ODC. Part A is filled by the consignor/consignee, Part B by the transporter.

No. Under Section 17(5) of the CGST Act, input tax credit on motor vehicles and fuel used for transportation of goods is blocked. However, if the transporter opts for 12% GST (with ITC), they can claim ITC on other inputs like tyres, spare parts, and repair services, but not on fuel.

[Your Business Name]
[Address]
GSTIN: [Your GSTIN]
Tax Invoice
No: INV-001
Date: 04 Apr 2026
Bill To
[Customer Name]
DescriptionHSNQtyRateAmount
[Item 1]----1₹0.00₹0.00
[Item 2]----1₹0.00₹0.00
[Item 3]----1₹0.00₹0.00
Subtotal₹0.00
CGST @ 9%₹0.00
SGST @ 9%₹0.00
Total₹0.00
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Fields Included

Company NameGSTINGTA RegistrationInvoice/CN NoDateConsignor NameConsignor GSTINConsignee NameConsignee GSTINGoods DescriptionWeightPackagesVehicle NoDriverLR NoFromToDistanceE-way Bill NoFreight ChargesLoading/UnloadingCGST/SGST/IGSTTotal

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