The fields a tax invoice needs
Rule 46 of the CGST Rules, 2017 lists what a tax invoice must show. For a travel agency these are the ones that matter:
| Field | Notes |
|---|---|
| Your name, address and GSTIN | As registered. |
| Invoice number | Consecutive and unique within the financial year, up to 16 characters, letters, numbers, hyphen or slash. For example INV/2627/0001. |
| Date of issue | |
| Customer's name and address | And the customer's GSTIN when they are registered, for example a company paying for staff travel. |
| Place of supply | The state name and its code, for example Gujarat (24). It decides CGST and SGST, or IGST. |
| Description and SAC | What you sold, for example the tour package with destination and dates, and its SAC. |
| Taxable value | After any discount. |
| Rate and amount of each tax | CGST and SGST (or UTGST), or IGST, each as a rate and an amount. |
| Reverse charge | Whether tax is payable on reverse charge. For a tour package sold to a customer, usually no. |
| Signature | Yours or your authorised representative's, or a digital signature. |
The line a tour operator needs for 5%
If you charge GST on the package at the concessional 5% without input tax credit, the bill has to say that it includes the charges for accommodation and transportation for the tour, and that the amount charged is the gross amount. The template has this line ready to keep or delete. The 5% or 18% guide explains the choice.
TCS on an overseas package
For an overseas tour package, TCS goes on top of the total including GST, as its own line, with the customer's PAN. From 1 April 2026 the rate is 2%. The template has a TCS rate cell, left blank, and works out the total payable. Use the TCS calculator to check a figure.
Payments already received
Customers pay a booking amount, then the balance. List every receipt already given on the invoice, with its number, date and amount, and the balance still due. The customer sees one clear picture, and your accountant can match each receipt to the invoice.
How to use the template
- Replace everything in square brackets with your own details.
- Enter the package line and its amount. The taxable value adds up the lines.
- Type the GST rate that applies, and Yes or No for a supply within your own state. CGST and SGST, or IGST, fill in.
- For an overseas package, type the TCS rate. TCS and the total payable fill in.
- Add receipts already given. The balance due fills in.
Why the rate cells are blank. The rate depends on how you bill and what your CA advises, and it changes with the GST Council and the Budget. A template with a rate filled in is a guess dressed as a fact.
Or skip the spreadsheet
In Triplli the invoice comes from the same ticket as the estimate and every receipt. The trip, the travellers and each payment are already on it: pick GST on the full package or on your service charge, type the rate and the place of supply, and it prints CGST and SGST or IGST, the SAC and TCS. Invoices and receipts are numbered by financial year, and your accountant gets one Excel file for any date range. See GST and TCS invoices in Triplli.
Sources
- Central Goods and Services Tax Rules, 2017, rule 46 (tax invoice).
- Notification 11/2017-Central Tax (Rate), serial 23 (tour operator services and its conditions).
- Finance Act, 2026 and section 394(1), Income-tax Act, 2025 (TCS on overseas tour packages).
This describes the law as of 28 Sep 2026, from the sources named on this page. It is not tax advice. Rates change with the Budget and the GST Council, so confirm with your CA before you invoice.
