GST invoice with multiple tax rates

Separate supply lines carrying reviewed different entered rates

Several supplies on one bill can require separate line descriptions and individually reviewed tax rates. This format illustrates two entered rate categories and keeps their values and tax amounts visible. It suits an invoice where the actual transaction has been reviewed to determine whether supplies should be listed and taxed separately. The demonstration is not a classification guide and does not decide whether a bundled transaction qualifies for separate treatment.

How the filled example works

Line A uses INR 10,000 taxable value and an illustrative combined 5 percent rate, entered as INR 250 CGST and INR 250 SGST. Line B uses INR 20,000 and an illustrative 18 percent rate, entered as INR 1,800 of each tax. Taxable values total INR 30,000; CGST and SGST each total INR 2,050. Overall tax is INR 4,100, producing INR 34,100 invoice total.

Prepare the supporting record

Prepare actual product or service descriptions, classifications, quantities and agreed prices for each line. Review whether the transaction involves separate supplies or a combination requiring another treatment. Do not assign the example’s 5 percent rate to a real product simply because it occupies line A. Keep the classification and rate review tied to the actual supply description and the applicable official guidance.

Resolve this scenario before issuing

Avoid averaging the two rates and applying the average to all lines. The different taxable values matter, so a simple average of 5 and 18 percent would not reproduce the illustrated tax. Check rounding at the level used by the actual invoicing process, and ensure the total equals the sum of entered line tax amounts. If you change the tax treatment to IGST, replace each line and the overall tax summary consistently.

How to edit and share the document

Word can provide a clearer multi-line description, while Excel gives editable line amounts for checking the invoice. The downloaded worksheet does not look up rates, decide bundled-supply treatment or recalculate totals. Verify each actual line independently, then add taxable and tax subtotals and compare the final amount. Review the PDF for retained demonstration descriptions and confirm all required particulars before the authorised issuer releases it.

Invoice identity and tax review

A GST invoice requires more than a correct total. Review supplier and customer identity, the invoice date and financial-year number, the supply description, HSN or SAC, quantity where relevant, taxable value, tax rate and tax amount. State identifiers and shipping addresses help explain the transaction, but they do not independently determine its tax treatment. All GSTINs remain placeholders in these examples. Use the applicable official rules and your actual transaction records when preparing an issued invoice.

Review this scenario

• Verify the nature and classification of each supply.
• Review whether separate treatment is appropriate.
• Apply approved actual rates to the correct line values.
• Check each entered tax amount independently.
• Add line amounts rather than averaging rate percentages.
• Review totals and required invoice details before issuing.

Questions about this format