India · INR · GST 5% / 18% / 40% · GST Council / CBIC
Indian businesses use a proforma invoice to ask for an advance, to support a buyer's bank remittance or loan, and to quote overseas customers before shipping. DocMak builds one in rupees or a foreign currency, with validity, delivery terms and the GST that will apply, clearly marked as a proforma and not a tax invoice.
Opens the DocMak proforma editor in INR with 18% GST.
| 5% | GST · Lower slab (since 22 September 2025) |
|---|---|
| 18% | GST · Standard slab |
| 40% | GST · Special rate for luxury and sin goods |
| 0% | GST · Nil-rated and exempt supplies |
| Tax ID | GSTIN (15 characters, starting with the state code) |
E-invoicing: Businesses whose aggregate turnover is above ₹5 crore in any financial year since 2017-18 must issue B2B invoices as e-invoices registered on the Invoice Registration Portal (IRP), which returns an IRN and a signed QR code. Below that threshold, a tax invoice with the rule 46 details is valid.
Sources: CBIC: CGST Rules, rule 46 (tax invoice) · Tally: e-invoicing threshold (₹5 crore from 1 Aug 2023) · Tally: GST Council September 2025, two-rate reform · Last reviewed:
A proforma is an offer. It has no invoice number in your GST series and no tax is due on it. When you receive an advance for services, or supply the goods, you issue the tax invoice (or a receipt voucher for an advance) with the full GST details.
For export orders, state the Incoterm and port, for example FOB Nhava Sheva, the country of origin and HS codes. Your buyer's bank and their importer will both read it, so match the descriptions you will use on the commercial invoice and shipping bill.
Banks financing equipment ask for a proforma from the supplier with the full price, GST and supplier details. Add your GSTIN and bank account so the lender can pay you directly.
Global version: /tools/proforma-invoice-maker
