Proforma invoice: meaning, format and free template
Short answer
A proforma invoice is a preliminary bill a seller sends before supplying goods or services, to confirm the order and its price and to ask for an advance. It is not a tax invoice under GST: it creates no GST liability, is not reported in GSTR-1, and the buyer cannot claim input tax credit on it. The tax invoice follows on supply.
Updated 2026-09-27 · 399Apps · General GST information, not tax advice
How to make a proforma invoice: step by step
A proforma looks like a tax invoice on purpose, so the buyer can approve the exact amount — but it must never be mistaken for one.
- 1
Title it "Proforma Invoice"
Write "Proforma Invoice" at the top and, ideally, "This is not a tax invoice". Never title it "Tax Invoice".
- 2
Use a separate number series
Number proformas in their own series (for example PI/2026-27/007), not in your tax-invoice series — a proforma in the invoice series leaves a gap or a duplicate when the real invoice is raised.
- 3
Add seller, buyer and place of supply
Show your name, address and GSTIN, the buyer’s name, address and GSTIN if registered, and the place of supply that decides CGST+SGST or IGST.
- 4
List items with the GST that will apply
Give description, HSN/SAC, quantity, rate, discount, and the GST that will be charged on the final invoice, so the buyer can arrange the full amount.
- 5
State validity, advance and bank details
Add a validity date, the advance you are asking for, the balance and when it is due, and your bank account, IFSC and UPI ID.
- 6
Raise the tax invoice on supply
When you dispatch the goods or supply the service, issue a GST tax invoice for the actual quantity and value. That invoice — not the proforma — goes into GSTR-1.
Free proforma invoice format (download)
A ready-to-fill proforma invoice with the "not a tax invoice" line, a separate number field, CGST/SGST/IGST per line, the advance and balance, and your bank and UPI details. It is a CSV, so it opens directly in Microsoft Excel, Google Sheets, LibreOffice Calc and WPS Office — no signup, no email, no macros. Taxes and totals are live formulas.
Proforma invoice format with GST
For confirming an order and requesting an advance before supply. Pre-filled for an intra-state sale (CGST + SGST) with a one-line note on switching to IGST, plus advance, balance and payment details.
CSV · Excel, Google Sheets, LibreOffice
DownloadFree to use, copy, modify and share — for your own proformas or on your own site. No attribution required, no account needed. General GST information, not tax advice.
What is a proforma invoice?
“Pro forma” means “as a matter of form”. A proforma invoice is a good-faith estimate of the final bill, sent before anything is supplied. Buyers use it to get internal approval or release an advance; importers use it to open a letter of credit or arrange foreign exchange; sellers use it to lock the order before committing stock.
When to use a proforma invoice
Send a proforma when the buyer needs a document that looks like the final bill before the sale happens:
- • The buyer has to approve the purchase or raise a purchase order internally.
- • You want an advance before you manufacture, procure or dispatch.
- • The buyer needs it to open a letter of credit, arrange a bank loan or pay for an import.
- • You are sending samples or goods for customs and need to declare a value.
- • The final quantity or price may still change, so a tax invoice would be premature.
Proforma invoice vs tax invoice under GST
GST law does not define a proforma invoice at all. A tax invoice (Rule 46 of the CGST Rules) is the document that records a supply, creates the GST liability and lets a registered buyer claim input tax credit. A proforma does none of that: it is not reported in GSTR-1 or GSTR-3B, and the buyer cannot book ITC against it. Always follow it with a proper tax invoice when you supply.
Advances are the one catch. If the proforma is for services and the buyer pays an advance, GST is due on that advance and you must issue a receipt voucher. For goods, no GST is payable on advances (Notification 66/2017-Central Tax); tax is paid when you raise the invoice.
Proforma invoice vs quotation
A quotation is an offer made before the buyer has agreed; a proforma invoice is sent after they agree, to confirm the order and collect money. A quotation usually carries terms and alternatives; a proforma carries the exact items, quantities and amount the buyer is about to be billed.
Mistakes to avoid
The errors that cause trouble later:
- • Titling it “Invoice” or “Tax Invoice”, so the buyer books it as a purchase.
- • Numbering it in the tax-invoice series, leaving gaps or duplicates in GSTR-1.
- • Leaving out GST, so the buyer’s approved amount falls short of the real bill.
- • Forgetting the receipt voucher and GST on an advance received for services.
- • No validity date, so a price agreed months ago is expected on today’s supply.
How 399Apps helps
Nidhi Books (by 399Apps) has proforma as its own invoice type: the PDF is titled "PROFORMA INVOICE", it is marked with its own chip in your list, and it posts no GST — so it never lands in your sales or GSTR-1 until you raise the real tax invoice.
Proforma invoice format — frequently asked questions
What is a proforma invoice? +
Is a proforma invoice valid under GST? +
Should a proforma invoice show GST? +
Can I claim input tax credit on a proforma invoice? +
Is GST payable on an advance received against a proforma invoice? +
Can I download a proforma invoice format in Excel for free? +
GST billing, returns & e-invoicing — done automatically
Nidhi Books raises GST-compliant invoices and prepares GSTR-1 and GSTR-3B exports, with unlimited users flat ₹399/month per app. Free for 14 days.