GST invoice format for coworking and managed office operators

The sample invoice

Altura Workspaces bills Northstar Labs for January 2027: 240 seats at its Kharadi centre in Pune, at ₹10,900 per seat. Both are registered in Maharashtra, so the place of supply is Maharashtra and the tax is CGST plus SGST. The labels show which Rule 46 requirement each part meets.

Illustrative data: Altura Workspaces and Northstar Labs are fictional. Screens are faithful renderings of rivonOS.

The sample is shortened to fit the screen. The full invoice also shows the supplier's full address, the client's billing address, the due date, the agreement number and the authorised signatory. The table below covers every field.

A downloadable, editable version of this format (PDF and Word) will be added to this page soon. There is nothing to download yet.

Field by field, with the Rule 46 clause

Field	On the sample	Rule 46 clause	Notes for operators
Supplier name and address	Altura Workspaces Pvt Ltd, Kharadi, Pune	(a)	Use the legal name on the GST registration and the address of the registered place of business in that state
Supplier GSTIN	27ABCDE1234F1Z5	(a)	The GSTIN for the state where the centre is. The first two digits are the state code
Invoice number	INV-2027-0018	(b)	Consecutive, up to 16 characters, unique for the financial year. Letters, numbers, "-" and "/" only. One series per GSTIN keeps it simple
Date of issue	01 Jan 2027	(c)	For monthly billing in advance, the first day of the period is common
Recipient name and address	Northstar Labs Pvt Ltd	(d)	The client's legal name and the address registered for that GSTIN
Recipient GSTIN	27AAACN0000N1Z0	(d)	Ask multi-state clients for their GSTIN in the centre's state, so they can use the input tax credit
Unregistered recipient details	Not needed here	(e), (f)	For an unregistered client: name, address, and the state name and code
SAC	997212	(g)	Six digits if your aggregate turnover in the previous financial year was above ₹5 crore, otherwise at least four (Notification 78/2020-Central Tax)
Description	Workspace licence fee, 240 seats, Jan 2027	(h)	Name the centre, seat count and billing period so the client can match the PO and agreement
Quantity	240 seats, in the description	(i)	Rule 46 asks for quantity and unit for goods. For services it is optional, but enterprise accounts payable teams often need it
Total value	₹30,86,880	(j)
Taxable value	₹26,16,000	(k)	After any agreed discount. Show the discount as its own line if the agreement gives one
Rate of tax	CGST 9%, SGST 9%	(l)	Or IGST 18% when the supply is inter-state
Amount of tax	₹2,35,440 each	(m)	Show each tax separately
Place of supply	Maharashtra (27)	(n)	Rule 46 requires it for inter-state supplies. Showing it on every invoice avoids questions. For a workspace licence it is the state where the centre is (IGST Act, section 12(3))
Address of delivery	The centre, in the description	(o)	Needed where it differs from the place of supply.
Reverse charge	"Tax is not payable on reverse charge basis"	(p)	State it either way
Signature	On the full invoice	(q)	A signature or digital signature of the supplier or an authorised person. Not needed for an electronic invoice under the Information Technology Act, 2000 (proviso to Rule 46)
QR code with IRN	Not on the sample	(r)	Required when you must e-invoice (aggregate turnover above ₹5 crore). The IRN comes from the Invoice Registration Portal
E-invoicing declaration	Not on the sample	(s)	Only for a business above the e-invoicing threshold that is exempt from e-invoicing

What enterprise clients also expect

These are not required by Rule 46, but enterprise procurement and accounts payable teams reject or hold invoices without them:

• PO number, and the PO line if the client uses them. Check the PO is valid for the billing date and has enough balance left before you issue.
• Agreement number and the billing period (for example 1 to 31 January 2027).
• Due date and payment terms.
• Amount in words, in lakh and crore.
• Bank details for payment.
• "Original for recipient" on the client's copy. For services, Rule 48 asks for the invoice in duplicate: the original for the recipient and the duplicate for the supplier.
• A vendor code if the client has given you one.

Credit and debit notes

When a client reduces seats, or a price changes after the invoice is issued, do not edit the invoice. Issue a credit or debit note under CGST Rule 53(1A). It needs the same supplier and recipient details, its own consecutive number, the nature of the document ("Credit note" or "Debit note"), the number and date of the original invoice, and the taxable value, rate and tax credited or debited. Our GST guide covers time limits and a worked example.

Before you use this format

This format was reviewed by Riya Maheshwari and Pratik Agrawal, Chartered Accountants and co-founders of rivonOS, against the rules as they stood on 7 October 2026. GST rules change by notification; check the current rules or ask your Chartered Accountant before relying on it. Related reading: the GST guide for operators, the TDS guide and the glossary.

Sources

• CGST Rules, Rule 46 (tax invoice) and Rule 53 (credit and debit notes), CBIC tax information portal, checked 7 October 2026.
• IGST Act, 2017, section 12 (place of supply), CBIC.
• CBIC Notification 78/2020-Central Tax (number of HSN or SAC digits).
• CBIC Notification 10/2023-Central Tax (e-invoicing threshold of ₹5 crore from 1 August 2023).