Invoice format for garment and textile retailers
Garments use HSN codes in chapters 61 and 62, and the GST rate has historically depended on the sale value per piece, so a single invoice can legitimately carry two different rates.
HSN codes you are likely to need
| HSN | Covers |
|---|---|
| 6109 | T-shirts, singlets and other vests, knitted or crocheted |
| 6203 | Men's suits, jackets, trousers, not knitted |
| 6204 | Women's suits, dresses, skirts, not knitted |
| 5208 | Woven cotton fabrics, 85% or more cotton |
Typical rate: Rate varies by category and, historically, by value per piece
Lines this trade needs that a generic template misses
- Style or SKU code, which is how stock is actually tracked
- Size and colour breakup, either as separate lines or as a sub-line
- Pieces per pack, where selling to trade
- Discount per line, shown before tax is computed
What goes wrong on these invoices
Applying one rate across the whole invoice when the rate depends on value per piece. A bill containing items above and below the threshold carries two rates, and one blanket rate is wrong on half the lines.
Applying discount after tax. Discounts known at the time of supply and shown on the invoice reduce the taxable value, so the tax is computed on the discounted figure, not before it.
Collapsing sizes into one line at an averaged rate, which makes stock reconciliation impossible and hides which sizes actually sell.
Garment rates have changed by notification more than once. Confirm the current rate and threshold for the date of supply.
The particulars every tax invoice needs
Beyond the trade-specific lines above, Rule 46 of the CGST Rules requires your name, address and GSTIN; a consecutive serial number unique within the financial year and no longer than sixteen characters; the date; your customer's name, address and GSTIN where registered; the place of supply; a description of the supply; the HSN code; quantity and unit; taxable value; the rate and amount of tax split into CGST and SGST or IGST; whether tax is payable on reverse charge; and a signature.
The invoice generator lays all of that out and works out the tax split for you. The numbering tool checks your serial format against the sixteen-character limit.
Common questions
- Which HSN code applies to garment and textile retailers?
- 6109 covers t-shirts, singlets and other vests, knitted or crocheted. Related codes you may need are 6203 for men's suits, jackets, trousers, not knitted, and 6204 for women's suits, dresses, skirts, not knitted, and 5208 for woven cotton fabrics, 85% or more cotton. Classification is your accountant's call, not a template's.
- What GST rate applies?
- Rate varies by category and, historically, by value per piece. Rates are revised by notification from time to time, so confirm the rate in force on the date of supply against the CBIC rate finder rather than relying on any figure printed on a website.
- Do I need a GST registration to invoice?
- Not necessarily. Below the registration threshold you can issue a bill of supply rather than a tax invoice, and you do not charge GST. Once registered, a tax invoice with all the Rule 46 particulars becomes mandatory. The threshold differs for goods and services and for special category states.
- Can I use this format as-is?
- The structure and the fields, yes. The codes, rates and treatment need checking against your own facts. This page tells you what the invoice needs to carry; it cannot tell you what your specific supply is classified as.