Online Bill Maker & GST Invoice Generator

Create professional bills and invoices with or without GST. Custom logo, UPI QR payment code, and instant PDF download for Indian businesses, small shops, and freelancers.

Direct Answer

Section 22, Central Goods and Services Tax (CGST) Act, 2017

Can I Make a Bill Without GST? Rules for Non-GST Invoices

Yes. Small businesses, local shopkeepers, and freelancers with annual turnover below the mandatory GST threshold (₹40 Lakhs for goods, ₹20 Lakhs for services in most states) are legally exempt from GST registration. You can issue a valid non-GST commercial bill or cash memo by toggling off GST in this tool, without entering a GSTIN.

Bill Without GST: Toggle off 'Enable GST' in settings to generate clean retail bills or freelance invoices without tax calculation.
Tax Invoice (With GST): If registered, toggle on GST to automatically calculate CGST/SGST (intra-state) or IGST (inter-state) with HSN codes.
Instant UPI QR Code: Add your UPI ID to print an instant payment QR code on both GST and non-GST invoices.

Invoice Editor

#Item Description

QtyRate (₹)

Your Business Name

Business Address

INVOICE

# INV-001

Date: 2026-10-13

Bill To

Client Name

#	Item Description	Qty	Rate	Amount
1		1	₹0	₹0.00

Terms & Conditions

Payment due within 30 days of invoice date.

Sub Total₹0.00

Grand Total₹0.00

Amount in words:

Zero Rupees Only

Authorized Signatory

Generated by BharatBills

Ready to send or download this bill?

Invoice #INV-001 • Total: ₹0.00

How to Create a GST-Compliant Invoice Online (Step-by-Step)

Enter Business Identity & Client Details: Provide your company trade name, registered address, 15-digit GSTIN, bank account information, and customer billing credentials (with client GSTIN for B2B input tax credit eligibility).
Add Itemized Products or Services with HSN Codes: Specify item descriptions, unit rate, quantity, and appropriate HSN (Harmonized System of Nomenclature) or SAC (Services Accounting Code). Select the statutory GST slab (0%, 5%, 12%, 18%, or 28%).
Preview, Generate UPI QR Code & Download PDF: Verify the automated intra-state (CGST + SGST) or inter-state (IGST) split. Add your UPI VPA handle for dynamic QR payments and click "Preview & Download PDF" to export a professional tax invoice.

GST Invoicing Statutory Terms & Compliance Rules

Rule 46 CGST Rules, 2017: Requires every registered taxable person supplying taxable goods or services to issue a tax invoice containing specified particulars, including unique consecutive numbering.
HSN / SAC Classification: Mandates 4-digit HSN codes for businesses with aggregate turnover up to ₹5 Crore, and 6-digit codes for turnover exceeding ₹5 Crore for all B2B invoices.
Place of Supply (POS) Split: Supplies within the same state split GST equally into CGST + SGST. Inter-state transactions attract integrated IGST under Section 5 of the IGST Act.
Dynamic UPI QR Code: Allows instant digital payment collection via NPCI UPI rails directly into the supplier’s verified bank account without payment gateway deductions.

Frequently Asked Questions

What is a GST invoice and why is it important?

A GST invoice is a legal document issued by a registered taxpayer to a buyer showing the amount due for goods or services along with GST charged. It's mandatory for claiming input tax credit (ITC) and serves as proof of transaction for tax compliance.

What details must be included in a GST invoice?

Essential details include: Invoice number and date, GSTIN of supplier and recipient, description of goods/services, quantity, rate, taxable value, GST rate and amount (CGST/SGST or IGST), place of supply, and signature of the supplier or authorized person.

What is the difference between tax invoice and bill of supply?

A tax invoice is issued by registered taxpayers for taxable supplies and shows GST charged. A bill of supply is issued when the supply is exempt from GST or the supplier is paying tax under composition scheme and cannot charge GST separately.

When should I issue an invoice?

For goods: at the time of removal/delivery. For services: at the time of provision or receipt of payment, whichever is earlier. Time limit is 30 days from date of supply for goods, or 45 days for services. Banking and financial services have 45 days.

Can I generate invoice without GSTIN?

Yes, you can generate invoices without GSTIN if your turnover is below the registration threshold or you're in the composition scheme. However, you cannot collect GST separately and customers cannot claim input tax credit on such purchases.

Can I use this online bill maker without GST?

Yes, absolutely! BharatBills is a completely free online bill maker that works both with and without GST. Simply toggle off 'Enable GST' in settings to generate clean retail bills, cash memos, or freelance invoices without GSTIN or tax calculations, and download them instantly as PDF.

Is a bill without GST legally valid in India?

Yes. Small businesses, shopkeepers, and service providers with annual turnover below the mandatory GST threshold (₹40 lakhs for goods in normal states, ₹20 lakhs for services) are legally exempt from GST registration under Section 22 of the CGST Act. They can issue standard commercial bills, cash memos, or estimates without GST.

What is a UPI QR code on invoice?

A UPI QR code on invoices allows customers to make instant digital payments by scanning the code with any UPI app (PhonePe, Google Pay, Paytm). It eliminates payment delays, reduces account number entry errors, and provides instant payment confirmation.

How to Use This Calculator

1
Fill in your business details including name, GSTIN, address, phone, email, and bank account information in the Business tab.
2
Enter client/customer details including their name, GSTIN (if applicable), address, and contact information in the Client tab.
3
Add invoice items one by one with description, quantity, and rate. The system will automatically calculate amounts.
4
In Settings, enable GST calculation if needed, select the tax rate, add UPI QR code for payments, and customize terms & conditions.
5
Preview your invoice and click 'Preview & Download PDF' to generate a print-ready professional invoice.

Key Terms & Definitions

GSTIN (GST Identification Number): A unique 15-digit number assigned to every business registered under GST in India. Format: State Code (2) + PAN (10) + Entity Number (2) + Z + Checksum (1).
Invoice Number: A unique sequential identifier for each invoice issued by a business. Must be in a series and cannot be duplicated or repeated.
Taxable Value: The base amount on which GST is calculated, before adding the tax. Also called the net amount or sub-total.
Place of Supply: The location where goods or services are deemed to be supplied, which determines whether CGST+SGST or IGST applies.
Input Tax Credit (ITC): The credit of GST paid on purchases, which can be used to offset GST liability on sales. Available only with valid tax invoices.
UPI QR Code: A scannable code containing payment details (UPI ID, amount, payee name) that enables instant digital payments through any UPI app.

Formulas & Calculations

Invoice Total Calculation

Taxable Value = Σ (Quantity × Rate) GST Amount = Taxable Value × GST Rate / 100 Invoice Total = Taxable Value + GST Amount

First, calculate the sub-total by multiplying quantity and rate for each item. Then calculate GST on this taxable value. Final invoice amount is the sum of taxable value and GST.

IGST vs CGST+SGST

Intra-state: CGST = (Taxable Value × GST Rate / 2 / 100), SGST = (Taxable Value × GST Rate / 2 / 100) Inter-state: IGST = Taxable Value × GST Rate / 100

For supply within the same state, GST is split equally between CGST and SGST. For inter-state supply, full GST is charged as IGST. Example: 18% GST intra-state = 9% CGST + 9% SGST.

Disclaimer: Invoices generated using this free utility are formatted based on Indian GST guidelines. Ensure your GSTIN numbers and tax rates match your official business GST filings.

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