Live AI Engine Active
FREE TEMPLATE

Proforma invoice format

A clear proforma invoice template you can print or save as PDF — plus the part most templates get wrong: what a proforma invoice is and is not under GST.

A proforma invoice is a document a seller sends before a supply is confirmed. It sets out what will be supplied, at what price, and on what terms, so the buyer can approve the purchase, raise a purchase order, arrange payment or open a letter of credit. It is an offer, not a demand for payment.

Here is the part that matters and that most templates skip: GST law does not recognise a proforma invoice at all. There is no mention of it in the CGST Act or the CGST Rules, so there is no prescribed format, no mandatory particulars, and no legal standing. A proforma invoice does not create a GST liability, cannot be used to claim input tax credit, and cannot be reported in a GST return or sent for e-invoicing. Only the tax invoice raised when the supply actually happens does any of those things.

That does not make the document unimportant — it makes it commercial rather than statutory. The sensible approach is to build the proforma so it maps cleanly onto the tax invoice that will follow, which is what the field list below does and what the live template shows.

What to put on a proforma invoice — commercial best practice, aligned to the CGST Rule 46 tax-invoice particulars
FieldWhat to enterWhy it belongs here
Title: "Proforma Invoice"Label the document clearly as a proforma invoice.Prevents it being mistaken for a tax invoice by the buyer, their accounts team, or a bank.
Proforma number & dateYour own reference and the date of issue.Commercial reference only. Keep it in a series separate from your tax-invoice series so the two never collide.
Supplier detailsYour name, address and GSTIN.Not legally mandatory here, but the buyer needs it to set you up as a vendor and to verify the eventual tax invoice.
Buyer detailsName, address, and GSTIN where the buyer is registered.Determines the place of supply and therefore whether the eventual invoice carries CGST + SGST or IGST.
Description, HSN/SAC, quantityWhat is being supplied, the HSN or SAC code, and quantity.Not mandatory on a proforma, but including it now means the tax invoice can be raised from it without re-keying.
Rate and taxable valueUnit rate and the value before tax.The commercial substance of the offer.
Estimated tax breakupCGST, SGST, IGST or cess, shown as an estimate.Lets the buyer see the landed cost. Label it as an estimate — it is not a tax charged, because no supply has occurred.
Place of supplyState and code, particularly for inter-State supply.Drives the intra- versus inter-State tax split on the eventual invoice.
Validity periodHow long the quoted prices hold.The single most useful field on a proforma, and the one most often left off.
Payment and delivery termsAdvance required, credit period, delivery timeline, incoterms for exports.This is what the buyer is actually approving.
Declaration"This is a proforma invoice, not a tax invoice. It does not create a GST liability and is not valid for input tax credit."Removes any ambiguity for the buyer’s accounts team.

Source: GST law prescribes no format for a proforma invoice — it is not provided for in the CGST Act or Rules. Fields above are commercial best practice, aligned to the CGST Rule 46 tax-invoice particulars so the proforma converts cleanly into the tax invoice. Verified 21 Jul 2026.

Proforma InvoiceOriginal for Recipient

Meridian Precision Pvt Ltd

Unit 7, Bhosari Industrial Estate Pimpri-Chinchwad, Pune, Maharashtra, 411026

GSTIN: 27AAECM4521K1Z8

Phone: +91 98220 11447

Email: sales@meridianprecision.example

Customer Details:

Vertex Automation Systems Pvt Ltd

Plot 22, Chakan MIDC Phase II Khed, Pune, Maharashtra, 410501 GSTIN: 27AACCV8890J1Z4

GSTIN: 27AACCV8890J1Z4

Proforma Invoice No.PI/2026-27/0118
Proforma date21 Jul 2026
Valid until20 Aug 2026
Place of SupplyMaharashtra (27)
PO Reference-
E-Way Bill No.-
Vehicle No.-
Referred By-
Shipping AddressVertex Automation Systems Pvt Ltd
Plot 22, Chakan MIDC Phase II Khed, Pune, Maharashtra, 410501 GSTIN: 27AACCV8890J1Z4
Item DescriptionHSN/SACQTYPriceRateAmount

CNC-machined aluminium housing, 6061-T6 — to drawing MPPL-4471 Rev C

8487400.00 nos₹401.20₹340.00₹1,36,000.00

Hard anodising and surface finish, 25 micron

998873400.00 nos₹53.10₹45.00₹18,000.00

Returnable steel stillage for finished-goods handling

732620.00 nos₹1,357.00₹1,150.00₹23,000.00
Total Items / Qty: 3 / 820.00
Subtotal₹1,77,000.00
CGST @ 9%₹15,930.00
SGST @ 9%₹15,930.00
Total (incl. GST)₹2,08,860.00

Total amount (in words): Rupees Two Lakh Eight Thousand Eight Hundred Sixty Only

HSN / SACTaxable ValueCGSTSGSTTotal Tax
8487₹1,36,000.00₹12,240.00₹12,240.00₹24,480.00
998873₹18,000.00₹1,620.00₹1,620.00₹3,240.00
7326₹23,000.00₹2,070.00₹2,070.00₹4,140.00
TOTAL₹1,77,000.00₹15,930.00₹15,930.00₹31,860.00

For Meridian Precision Pvt Ltd

Authorised Signatory

Notes

Thank you

This is a proforma invoice, not a tax invoice. It does not create a GST liability and is not valid for claiming input tax credit. Tax shown is an estimate at prevailing rates; the tax invoice will be raised on despatch. Prices hold until the validity date above.

Terms & conditions

  • Payment: 40% advance with purchase order, balance before dispatch. Lead time: 4 weeks from receipt of advance. Prices are ex-works Pune unless stated otherwise. Freight and insurance at actuals. Order confirmation subject to receipt of advance. Tooling charges, if any, quoted separately.

Sample — your details fill in automatically when you raise a proforma in ReadyBooks.

Frequently asked questions

Send proforma invoices that become tax invoices in one click

In ReadyBooks a proforma is a real document type: it carries its own numbering series, moves through draft, sent and converted, and turns into the tax invoice in one step — carrying the parties, items, rates and tax across without re-keying. Sign up to work from your own data instead of a blank template.

Written by the ReadyBooks GST teamLast verified 21 Jul 2026 against CGST Act & Rules — no proforma invoice provision
Chat on WhatsApp