Invoice format for graphic designers
Design services fall under SAC 998391 at 18% GST. Bill the design fee and any usage licence as separate lines, and cap revision rounds explicitly on the invoice.
SAC codes you are likely to need
| SAC | Covers |
|---|---|
| 998391 | Specialty design services including interior and graphic design |
| 998365 | Sale of advertising space or time |
Typical rate: 18%
Lines this trade needs that a generic template misses
- Deliverable, described by output rather than by activity
- Number of revision rounds included, and the rate for rounds beyond that
- Usage licence: what the client may use the work for, and for how long
- Source file handover, if it is charged separately
What goes wrong on these invoices
Writing "logo design" as a single line with no revision limit. Unbounded revisions are the single largest source of unpaid design invoices, and the invoice is the last place you can still state the boundary.
Not separating the licence from the fee. A client who buys a design and a client who buys unlimited commercial rights to it are buying different things at different prices, and an invoice that does not distinguish them cannot be enforced later.
Charging print costs at cost without a line for them, which makes your fee look higher than it is and your margin look lower than it is.
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 SAC 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 SAC code applies to graphic designers?
- 998391 covers specialty design services including interior and graphic design. Related codes you may need are 998365 for sale of advertising space or time. Classification is your accountant's call, not a template's.
- What GST rate applies?
- 18%. 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.