What must a GST invoice for agency services include?
Create your invoice
Invoice preview
Updates as you type. "Print / Save as PDF" prints only this invoice; in the print dialog choose Save as PDF as the destination.
How to use this GST invoice generator
- Fill in your agency details. Type your GSTIN and the tool checks its 15-character format and check digit, then picks your state from the first two digits. Tick "remember" to keep these on this device for next month.
- Add the client. Enter their GSTIN if they are registered (their state is filled in automatically), or choose the place of supply for an unregistered client.
- Add your services. One line per service, with a SAC code from the list. The rate defaults to 18%; change it only if your CA has told you a different rate applies.
- Check the tax split. Same state as the client gives CGST + SGST (CGST + UTGST in Union Territories without a legislature); different states give IGST. The total is written out in words using lakh and crore.
- Print or save as PDF. The printout contains only the invoice, sized for A4.
Which SAC code should a social media agency use?
Services carry a SAC (Services Accounting Code) the way goods carry HSN. These are the codes in CBIC's official classification scheme that agency work usually falls under. The descriptions below are CBIC's own wording:
| SAC | CBIC description | Typical agency line items |
|---|---|---|
| 998361 | Advertising services | Social media management retainers, content and campaign creation, influencer campaigns, digital marketing |
| 998365 | Sale of Internet advertising space | Billing online ad space itself (not your management fee) |
| 998362 | Purchase or sale of advertising space or time, on commission | Media buying where you earn a commission |
| 998382 | Advertising and related photography services | Product or brand shoots billed separately |
| 998383 | Event photography and event videography services | Event coverage |
Which code fits a given contract is a classification question, and it depends on what you actually supply. If you are unsure, ask your CA. The GST invoice guide for digital marketing services has worked examples.
CGST + SGST or IGST?
It depends on two states: where you (the supplier) are registered, and the place of supply. When you bill a GST-registered client, the place of supply for most services is the client's location (Section 12(2), IGST Act, 2017). For an unregistered client it is the client's location if you have their address on record, and otherwise your own location.
- Same state: the GST rate is split in half, CGST + SGST (for example 9% + 9% at 18%). In Union Territories without a legislature, such as Chandigarh or Ladakh, UTGST replaces SGST.
- Different states: the full rate is charged as IGST (for example 18%).
The invoice fields CGST Rule 46 requires
Rule 46 of the CGST Rules, 2017 lists what a tax invoice must contain. These are the parts that apply to a domestic services invoice. This generator covers each one:
- Supplier's name, address and GSTIN (46(a))
- A consecutive serial number of no more than 16 characters, using only letters, numbers, "-" and "/", unique for the financial year (46(b))
- Date of issue (46(c))
- Recipient's name, address and GSTIN if registered (46(d)). For an unregistered recipient, the name, address and state with its code are required when the taxable value is ₹50,000 or more (46(e))
- HSN code for goods, or the accounting code (SAC) for services (46(g)), and a description (46(h))
- Total value, and taxable value after any discount (46(j), (k))
- Rate and amount of tax: central tax, state tax, integrated tax, union territory tax or cess (46(l), (m))
- Place of supply with the state name, for inter-state supplies (46(n))
- Whether tax is payable on reverse charge (46(p))
- Signature or digital signature of the supplier or an authorised representative (46(q)). Electronic invoices issued under the IT Act don't need one
If your turnover means you must issue e-invoices, you also need an IRN and QR code from the Invoice Registration Portal (46(r)). This tool makes a regular tax invoice, not an e-invoice. See e-invoicing rules for digital marketing agencies.
Where does TDS fit?
Business clients often deduct TDS before they pay you. When the invoice shows GST separately, TDS is deducted on the amount excluding GST (CBDT Circular No. 23/2017). That is how this tool's TDS note works: it calculates TDS on the taxable value and shows the net amount you can expect. The right section and rate depend on the contract and the client, so read the TDS guide for digital marketing services before choosing one.
Sources
- CBIC: Rule 46, CGST Rules, 2017 (Tax invoice)
- CBIC: Classification Scheme for Services under GST (SAC group 99836 and codes 998361–998366, 998382–998383)
- CBIC: Schedule of GST rates for services as approved by the GST Council. Services not specified elsewhere are taxed at 18%; selling ad space in print media is 5%. Rates can change by notification, so confirm the current rate with your CA.
- Integrated Goods and Services Tax Act, 2017, Section 12(2): place of supply of services where the supplier and recipient are both in India
- CBDT Circular No. 23/2017 (19 July 2017): no TDS on the GST component when it is shown separately
This tool is a convenience, not tax advice. Check your invoices with your chartered accountant.
Related guides
- GST invoice for digital marketing services: SAC codes, rates and fields
- TDS on digital marketing services: 194C vs 194J
- GST input tax credit on marketing agency expenses
- Recurring billing for Indian agencies with Razorpay
- How to handle late-paying agency clients
Frequently asked questions
Which SAC code should I use for social media management services?
Most social media management and digital marketing retainers are billed under SAC 998361, which CBIC's classification describes as "Advertising services". SAC 998365 ("Sale of Internet advertising space") is for selling online ad space itself, not for your management fee. When in doubt, confirm the classification with your CA.
When do I charge CGST + SGST and when IGST?
Charge CGST + SGST (half the rate each) when your registered state and the place of supply are the same state, and IGST (the full rate) when they are different. For a GST-registered client, the place of supply of most services is the client's location. In Union Territories without a legislature, UTGST replaces SGST.
How many characters can a GST invoice number have?
Up to 16 characters under CGST Rule 46(b). It can use letters, numbers, hyphen and slash, must be consecutive, and must be unique for the financial year. A format like INV/2026-27/001 works.
Is TDS deducted on the GST amount?
No, if GST is shown separately on the invoice. CBDT Circular No. 23/2017 says TDS is then deducted on the amount excluding GST. The TDS note in this generator follows that rule.
Can I use this generator if I am not registered under GST?
An unregistered business cannot charge GST or issue a tax invoice. It issues a bill of supply instead. You can set the GST rate to 0 here to get a plain invoice layout, but check your position with a CA first.
Does this tool store my invoice or client data?
No. Everything runs in your browser and nothing is uploaded. If you tick "remember my agency details", your own agency details are saved in this browser's local storage only, and you can clear them by unticking the box.
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