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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. 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. 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. 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. 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. 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. 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

Download

Free 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.

FAQ

Proforma invoice format — frequently asked questions

What is a proforma invoice? +
A proforma invoice is a preliminary bill sent before goods or services are supplied, showing the items, quantities, prices and taxes the buyer will be charged. It is used to confirm an order, request an advance or open a letter of credit. It is not a tax invoice.
Is a proforma invoice valid under GST? +
It is a valid commercial document, but it has no status under GST. It creates no tax liability, is not reported in GSTR-1, and the buyer cannot claim input tax credit on it. You must issue a tax invoice under Rule 46 when the supply happens.
Should a proforma invoice show GST? +
Yes, if you are GST-registered. Show the CGST/SGST or IGST that will apply so the buyer approves and arranges the full amount. Showing it does not make the tax payable — the tax invoice does.
Can I claim input tax credit on a proforma invoice? +
No. Input tax credit is available only against a tax invoice or debit note (Section 16 of the CGST Act). Wait for the supplier’s tax invoice before booking the purchase or claiming ITC.
Is GST payable on an advance received against a proforma invoice? +
For services, yes — GST is due on the advance and you must issue a receipt voucher. For goods, no — under Notification 66/2017-Central Tax, GST on goods is paid when you issue the invoice, not when you receive the advance.
Can I download a proforma invoice format in Excel for free? +
Yes. The proforma invoice format on this page downloads as a CSV with no signup, no email and no account. It opens in Microsoft Excel, Google Sheets, LibreOffice Calc and WPS Office, with GST, advance and balance as live formulas.
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