GST Invoicing Guide (India, Australia, Canada)
Goods and Services Tax (GST) replaced a patchwork of older taxes in several countries, and each one has its own invoice rules. Whether you sell in India, Australia, or Canada, your invoice must carry specific tax details. This guide breaks down the essentials for all three.
India: GST Invoices and the GSTIN
In India, businesses above the GST registration threshold must issue GST-compliant tax invoices showing their GSTIN (Goods and Services Tax Identification Number), the customer's GSTIN (for B2B sales), invoice number and date, HSN or SAC codes for goods and services, taxable value, and the CGST/SGST or IGST breakdown. Interstate supplies use IGST; intrastate supplies split into CGST and SGST.
India also has e-invoicing mandates for larger businesses, where invoices must be reported to the Invoice Registration Portal and carry an IRN (Invoice Reference Number) and QR code. Thresholds for mandatory e-invoicing have been lowered over time, so check the current limit for your turnover. Even below the mandate, getting your tax invoice format right avoids input tax credit disputes with buyers.
Australia: Tax Invoices and the ABN
Australian businesses registered for GST (mandatory above $75,000 annual turnover, $150,000 for non-profits) must issue tax invoices for taxable sales of $82.50 or more including GST. A valid tax invoice shows your business name and ABN, the GST-inclusive price, a statement that GST is included, and the date. For sales over $1,000, the buyer's identity and a breakdown of GST per item are also required.
Australia's 10% GST is typically shown as included in the price rather than added on top — quotes and invoices usually state 'GST inclusive'. If you are not registered for GST, you must not show GST on invoices and cannot claim GST credits on purchases.
Canada: GST/HST on Invoices
Canada's federal GST is 5%, and several provinces add their own portion through the Harmonized Sales Tax (HST), ranging up to 15% in the Atlantic provinces. Businesses with over $30,000 in taxable supplies over four quarters must register and charge GST/HST. Your invoice must show your GST/HST registration number, the date, your business name, and the tax charged per rate.
Quebec administers its own QST on top, so invoices there show both GST and QST. Like Australia, many Canadian invoices show tax-inclusive totals for consumers but itemize the tax. Keep registration numbers visible — business customers need them to claim input tax credits.
Common GST Mistakes Across Countries
Across all three systems, the same mistakes recur: invoicing with tax before registration, missing or wrong tax ID numbers (GSTIN, ABN, or GST/HST number), and failing to break down tax by rate or jurisdiction. Each error can cost your customer their input tax credit — which makes them unhappy with you, not the tax authority.
Another pitfall is applying the wrong jurisdiction's rate on cross-border sales within the country, such as using CGST/SGST on an interstate Indian sale or the wrong province's HST in Canada. When in doubt, confirm the customer's location and registration status before you invoice.
Frequently asked questions
Do I need a separate GST invoice format?
You do not need a government-issued template, but your invoice must contain all legally required fields: your tax ID (GSTIN, ABN, or GST/HST number), invoice number and date, item descriptions, taxable values, and the tax breakdown. Most invoicing software can include these fields.
What if my customer does not have a GST number?
For B2C sales you generally leave the customer tax ID field blank and charge the applicable tax. The customer simply cannot claim an input credit. Record the sale normally and keep the invoice for your own return.
How long must I keep GST invoices?
Retention periods vary: India generally requires records for several years after the relevant tax period, Australia requires five years, and Canada six years. Store digital copies securely — tax authorities in all three accept electronic records.
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