GST Invoice Value Calculator

Pre-tax discounts (allowed before GST computation) reduce the taxable value as per Section 15(3). Post-tax discounts (offered on the GST-inclusive amount) must be allocated across all GST rates proportionately, as per Circular 140/10/2020-GST. The calculator handles both via the discount toggle.

Yes — Section 31 mandates a tax invoice for every taxable supply by a registered person, with serial-number continuity. For B2C supplies not exceeding ₹200 per invoice, a consolidated invoice may be issued at end-of-day. Reverse-charge supplies still require invoice on receipt.

A valid GST invoice should carry supplier GSTIN, billing / shipping address, invoice number, date, HSN/SAC code, description, quantity, unit price, GST rate, CGST / SGST / IGST value, and total value. QR code is required for invoices above ₹500 from B2C suppliers.

For reverse-charge supplies, the recipient (not the supplier) issues the invoice on receipt of goods / services, on behalf of the supplier. The recipient also issues a payment voucher and pays tax in cash. Use this calculator in RCM mode to compute line-by-line.

TDS under Section 194-IA (1% on property transfer above ₹50 lakh) is over and above GST invoicing. For e-commerce supplies, TCS at 1% (Section 52) is collected by the operator. The calculator applies TDS / TCS only if your transaction type falls under these sections.

Debit notes are issued when the taxable value or tax goes up post-invoice, and credit notes when it comes down (returns, discounts). Both must be recorded in the supplier’s return for the period in which they are issued under Section 34 of the CGST Act.