How to Create a GST Invoice and a Salary Slip Online

How to create a GST invoice and a salary slip online is what this page walks you through. If you run a small business, work as a freelancer, or pay a team, you will need two documents again and again: a GST tax invoice when you bill a client, and a salary slip when you pay an employee.

A clean invoice helps your registered customer claim input tax credit. A clear salary slip helps your staff with loans, tax filing and their own records. You can make both as a PDF in your browser, without sending your details to a server.

Part 1: How to create a GST tax invoice

A GST tax invoice is the document you issue for a taxable supply of goods or services. For a registered buyer, it is also the usual document needed to claim input tax credit (ITC).

There is no single fixed layout. What matters is that the invoice carries the particulars in Rule 46 of the CGST Rules, 2017.

Current GST rates (from 22 September 2025)

Do not use the old four-slab list of 5%, 12%, 18% and 28% as the main rate structure.

From 22 September 2025, after the 56th GST Council meeting, most goods and services are taxed at 5% (merit rate) or 18% (standard rate). A special 40% de-merit rate applies to a select few luxury and “sin” goods and services. Notification No. 9/2025–Central Tax (Rate), 17 September 2025, sets the central-tax halves for those schedules. Notification No. 14/2025–Central Tax (Rate), the same day, sets 6% central tax (12% GST) on specified fly ash bricks and blocks, building bricks, and earthen or roofing tiles.

A few other rates still apply to specified items. Examples:

• 12% on specified fly ash bricks and blocks, building bricks, and earthen or roofing tiles.
• 3% on gold, silver, platinum and articles of jewellery, among other precious-metal items in that schedule.
• 0.25% and 1.5% on certain diamonds and precious stones.
• Specified tobacco products, such as cigarettes, chewing tobacco, unmanufactured tobacco and beedi, continue at their earlier GST rate and compensation cess until a later date is notified.

Always check the current rate for your own HSN or SAC code on the CBIC website or the GST portal. When you and your customer are in the same state, GST is usually split equally into CGST and SGST (or UTGST). When the customer is in another state, the same total is usually charged as IGST. Place of supply decides this. The worked split is in How to calculate CGST, SGST and IGST.

What a tax invoice must include (Rule 46)

Put these particulars on the invoice, where they apply:

• Your name, address and GSTIN.
• A consecutive invoice number, unique for the financial year, of at most 16 characters. Letters, digits, a hyphen (-) and a slash (/) are allowed. You may use one series or more than one.
• The date of issue.
• The buyer’s name, address and GSTIN or UIN, if they are registered.
• If the buyer is unregistered and the value is ₹50,000 or more: their name, address, delivery address, state name and state code. If the value is below ₹50,000, add those details when the buyer asks.
• HSN code for goods, or SAC for services, and a clear description.
• Quantity and unit (or Unique Quantity Code) for goods.
• Total value, and taxable value after any discount or abatement.
• The tax rate and the tax amount, shown separately as CGST, SGST, IGST, UTGST or cess, as applicable.
• Place of supply, with the name of the state, for an inter-state supply.
• Delivery address, if it is different from the place of supply.
• Whether tax is payable on reverse charge.
• Signature or digital signature of you or your authorised representative. A signature is not required on an electronic invoice issued in line with the Information Technology Act, 2000. A photograph of a signature on a PDF is not a digital signature certificate.
• If you are on e-invoicing, a QR code with the Invoice Reference Number (IRN).

There is no rule that an unregistered buyer must be labelled “Unregistered/Consumer”. Use the buyer’s actual details as Rule 46 requires.

Invoice number: what is required, and what is only an example

Rule 46 asks for a consecutive serial number, unique for that financial year, of at most 16 characters. A number such as INV-2026-001 is only an example that fits those limits. The law does not mandate that exact pattern.

Keep the next number in your own series. Do not skip or repeat a number in the same series for the same year. The Gauritanaya invoice page does not keep your series for you.

HSN or SAC digits

From 1 April 2021, Notification No. 78/2020–Central Tax sets the digits by your turnover in the previous financial year:

• Up to ₹5 crore: 4 digits on the invoice. You may omit the HSN on invoices issued to unregistered persons.
• More than ₹5 crore: 6 digits.

The invoice form does not check that you have used the right number of digits. Enter the code that applies to your item.

E-invoicing, if your turnover is above ₹5 crore

The GST invoice generator is not an e-invoice.

If your aggregate turnover in any year from 2017-18 onwards is more than ₹5 crore, e-invoicing is generally mandatory. That threshold has applied from 1 August 2023 (Notification No. 10/2023–Central Tax). You must report the invoice on an Invoice Registration Portal and keep the IRN. Some persons and some supplies are outside the rule.

The PDF from this page has no IRN and no QR code. Rule 48(5) says that an invoice which had to be issued through the portal, and was not, is not treated as an invoice.

How to make a GST invoice on Gauritanaya

Use the free GST invoice generator. It runs entirely in your browser. Nothing you type is sent to a server. Your details may be remembered in this browser only, for next time.

1. Enter your business name, address, GSTIN and state once.
2. Add the customer’s name, address, GSTIN (if they have one) and state.
3. Add each item with its HSN or SAC, quantity, unit, rate and GST rate.
4. Type the next invoice number in your series. Tick reverse charge only when the law puts the tax on your customer.
5. Check the preview, then download the PDF. If e-invoicing applies to you, report the invoice on an Invoice Registration Portal. This page cannot do that.

The form splits GST into CGST and SGST (or UTGST, when the place of supply is a Union territory without a legislature), or charges IGST, from the two states you choose. You still need to confirm the rate for your HSN or SAC.

To work out GST on an amount before you raise the bill, you can also use the GST calculator. Reverse charge in the return is covered in How to report RCM in GSTR-3B.

Part 2: How to create a professional salary slip

A salary slip (payslip) is the statement you give an employee for a pay period. It shows earnings, deductions and net pay. Banks and landlords often ask for salary slips as proof of income, usually along with bank statements or Form 16. A slip is only as good as the employer behind it.

There is no single central format that every employer must use. A clear slip usually includes:

• Company name, address and, if you use one, the company logo.
• Employee name, employee ID, designation, department, bank account details, PAN and UAN.
• The month and year the salary is for, and the date of payment.
• Earnings and deductions, line by line.
• Gross pay, total deductions and net pay.

It is clearer if net pay is shown in figures and in words.

Earnings

Typical earning lines are:

• Basic pay
• Dearness allowance (DA), where you pay it, as a cost-of-living component
• House Rent Allowance (HRA), where you pay it. HRA exemption, if any, is generally available only in the old tax regime. See the HRA exemption calculator and the guide on Form 124, HRA and rent receipts.
• Other allowances, such as a special or performance allowance

There is no legal rule that basic pay must be 40% or 50% of CTC. That split is only a common payroll practice, not a statutory formula.

Under the Code on Wages, 2019, in force from 21 November 2025 (S.O. 5322(E)), “wages” include basic pay, dearness allowance and retaining allowance, if any. If other payments and allowances (other than items such as gratuity and retrenchment compensation) exceed one-half of all remuneration, the extra amount is added back to wages. This can affect PF, gratuity and other calculations. If you are restructuring CTC, take advice from your payroll or tax professional.

Deductions

Typical deduction lines are:

• Provident Fund (PF). Under the Employees’ Provident Funds Scheme, 2026 (S.O. 3582(E), 1 July 2026), the employee contribution is 12% of wages, and the employer also contributes 12%, except in certain notified establishments. The statutory wage ceiling is ₹25,000 a month from 17 September 2026 (S.O. 5109(E)). Many employers contribute only up to that ceiling unless both sides agree to contribute on a higher salary.
• Professional tax (PT). This is a state-level tax. The Constitution caps the total at ₹2,500 per person per year. Rates, slabs and even whether the tax is levied at all depend on the state. Check your state’s current schedule.
• TDS. This is income tax deducted at source, as per the employee’s tax regime and the law in force. Do not copy old slab figures from memory. You can compare regimes with the income tax calculator.

Net pay is total earnings minus total deductions (take-home pay).

The salary slip generator works out gross pay, total deductions and net pay from the rows you add, and writes net pay in words. It does not calculate PF, professional tax or TDS for you. Enter the amounts from your payroll, after you have applied the current rules.

How to make a salary slip on Gauritanaya

1. Enter the company details and logo once.
2. Fill in the employee details and the month.
3. Add each earning and deduction. Totals and net pay update as you type.
4. Download the payslip as a PDF.

Issue slips at the end of every payroll cycle, and keep a digital copy for audit and year-end tax work. The form runs entirely in your browser. Nothing you type is sent to a server. Use Clear form on a shared computer.

Other documents you may need

The same Document makers section also has:

• Quotation generator — a price quote with GST, before you raise the invoice
• Payment receipt generator — a receipt for fees, advances or other payments
• Rent receipt generator — monthly rent receipts for an HRA claim

All of these run in your browser. Your details are remembered in this browser only and are not uploaded.

Related tools and guides

• GST invoice generator
• Salary slip generator
• Quotation generator
• Payment receipt generator
• Rent receipt generator
• Document makers
• GST calculator
• HRA exemption calculator
• Income tax calculator
• Form 124, HRA and rent receipts
• How to calculate CGST, SGST and IGST
• How to utilise IGST, CGST and SGST credit
• How to report RCM in GSTR-3B
• How to set GSTR-3B deadline reminders