Format guide
Proforma invoice format: sample, fields and GST rules
A proforma invoice format looks like a tax invoice, but a proforma is a commitment, not a bill. You send one to confirm an order or ask for an advance, or to help the buyer get approval to pay. Here is a sample, the fields to include and how GST treats it.
- A filled sample proforma invoice
- Why a proforma is not a tax invoice under GST
- GST on advances, explained simply
- Convert a proforma into an invoice in JustBill
Sample proforma invoice format
- Proforma no.
- PI/26-27/0009
- Date
- 25 Aug 2026
- Place of supply
- Maharashtra (27)
- Advance requested
- 50% (₹18,585.00)
| # | Description | HSN | Qty | Rate (₹) | GST | Amount (₹) |
|---|---|---|---|---|---|---|
| 1 | Ceiling fan 1200 mm | 8414 | 10 Nos | 1,850.00 | 18% | 18,500.00 |
| 2 | LED bulb 9 W (pack of 10) | 8539 | 20 Pack | 650.00 | 18% | 13,000.00 |
Amount in words: Rupees Thirty Seven Thousand One Hundred Seventy Only
- Goods will be dispatched on receipt of the advance.
Bank: A/c XXXXXX5678 · IFSC ABCD0001234 · UPI sharmatraders@upi
| Taxable value | 31,500.00 |
| CGST @ 9% | 2,835.00 |
| SGST @ 9% | 2,835.00 |
| Total | ₹37,170.00 |
A proforma carries the same item lines, HSN codes and GST as the invoice that will follow, so the buyer can check and approve the final amount in advance. What sets it apart is the title "Proforma Invoice", a number from its own series, a validity date and the payment terms. It should never use your tax invoice number series.
Is a proforma invoice valid under GST?
Not as a tax invoice. Under GST, a tax invoice is the document issued under Section 31 of the CGST Act with the particulars listed in Rule 46. A proforma is a different document, so:
- It creates no GST liability on its own. You charge and pay GST on the tax invoice you issue when the supply happens.
- Your buyer cannot claim input tax credit on it. Credit needs a tax invoice or a debit note.
- It is not reported in GSTR-1. Only the tax invoice you raise later is reported.
Fields in a proforma invoice
GST rules do not prescribe a proforma format. The fields below are what buyers, banks and purchase teams expect, and they keep the proforma consistent with the tax invoice you will issue.
| Field | What to write | Mandatory? |
|---|---|---|
| Title | "Proforma Invoice", shown clearly so no one mistakes it for a tax invoice | Yes, in practice |
| Seller details | Name, address, GSTIN, phone and email | Yes, in practice |
| Proforma number and date | A number from a separate series, such as PI/26-27/8, and the date | Yes, in practice |
| Buyer details | Name, billing and shipping address, and GSTIN if registered | Yes, in practice |
| Item lines | Description, HSN or SAC, quantity, unit, price and discount | Yes, in practice |
| GST | Rate and tax on each line, as CGST and SGST or IGST, matching the future invoice | Recommended |
| Totals | Taxable value, tax, freight or other charges, and the grand total | Yes, in practice |
| Payment terms | Advance amount or percentage, due date, and bank or UPI details | Recommended |
| Validity and delivery | Valid-until date and expected dispatch or completion date | Recommended |
| Declaration | A line such as "This is a proforma invoice, not a tax invoice" | Recommended |
How to make a proforma invoice
- 1
Agree the order first
Settle the items, quantities and price with the buyer. A proforma confirms a deal. It is not an opening offer.
- 2
Use a proforma series
Number it from its own series, such as PI/26-27/1, so your tax invoice series stays continuous.
- 3
Add items with HSN and the current GST rate
Check each rate against the official schedule, because many items changed rate on 22 September 2025.
- 4
Show the correct tax split
Show CGST and SGST for a buyer in your state and IGST for one in another state. The GST calculator shows both.
- 5
Set payment terms and validity
State the advance you need, where to pay it, and how long the prices hold.
- 6
Issue the tax invoice when you supply
When the goods leave or the service is provided, raise a tax invoice with the same lines from your invoice series. That is the document that counts for GST.
Common proforma invoice mistakes
- Using the tax invoice series. A proforma that takes an invoice number leaves a gap or duplicate in your GST records.
- Forgetting the real invoice. The buyer paid against the proforma, the goods went out, and no tax invoice was ever raised.
- Ignoring GST on service advances. Advances received for services attract GST when received.
- No "not a tax invoice" line. The buyer books the proforma as a purchase bill and tries to claim credit on it.
- Old GST rates. Copying lines from an old proforma after the rate changes.
Create a proforma invoice and convert it in JustBill
JustBill has the proforma invoice as its own sales document type, with its own number prefix. It uses the same form as an invoice, with your saved customers, items, HSN codes and GST rates, and works out CGST and SGST or IGST on every line.
- Convert to invoice. When it is time to bill, open the proforma and click Convert to Invoice. The item lines carry over to the new invoice, and the proforma is marked as converted, so it is not billed twice.
- Dues stay correct. Proformas that are not yet converted are not counted in what the customer owes you.
- Share it. Download a PDF in your chosen template, or send it by email or WhatsApp.
The Free plan covers up to 50 invoices a month for one user. Start with the free invoice generator, or see pricing for the paid plans.
Frequently asked questions
Is a proforma invoice valid for GST?
It is a valid business document, but it is not a tax invoice under GST. It does not create GST liability by itself, it is not reported in GSTR-1, and the buyer cannot claim input tax credit on it. GST is charged on the tax invoice you issue when the supply is made.
Can I claim ITC on a proforma invoice?
No. Input tax credit needs a tax invoice or a debit note. Wait for the supplier's tax invoice before you claim credit.
Is GST charged on a proforma invoice?
You show GST on it so the buyer sees the full amount, but no tax is paid because of the proforma alone. One exception is an advance received for services, which attracts GST when you receive it.
What is the difference between a proforma invoice and a tax invoice?
A proforma is sent before the supply to confirm the order or collect an advance. A tax invoice is issued when you make the supply. It must carry the Rule 46 particulars, is reported in your GST return and lets the buyer claim credit.
Is a proforma invoice the same as a quotation?
No. A quotation is an offer before the customer agrees. A proforma usually comes after agreement. See our quotation format for the difference in detail.
Last updated:
Keep reading
Quotation format with a filled sample, the fields every quote needs, how GST works on quotes, and how to turn an accepted quote into a GST invoice.
GST invoice format with every mandatory field under Rule 46, a filled sample, HSN and numbering rules, and a free way to create GST invoices online.
Delivery challan format under GST Rule 55: the fields to fill, when a challan replaces an invoice, the three copies, e-way bill rules and a sample.
Free GST calculator online: add or remove GST at 5%, 18% or 40% and split it into CGST + SGST or IGST. Works as an inclusive and reverse GST calculator.
Free invoice generator for Indian businesses: make GST invoices online, download PDF and share by email. JustBill Free plan, 50 invoices a month.
Billing software for wholesalers and distributors: price lists, quantity slabs, credit limits, ageing, collections, delivery challans and e-way bills.
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