Invoice template
Transport (GTA) freight invoice format
For a goods transport agency billing a customer for road freight. The template starts on the usual 5% route, where the customer pays the GST under reverse charge. If you opted for forward charge at 18%, untick reverse charge and change the rate.
Billed by
A visual signature image only — not a legal e-signature. For GST e-invoicing, check whether the IRN system applies to your turnover.
Billed to
Enter both GSTINs and this is set from their state codes, or choose it yourself.
| Description | HSN/SAC | Qty | Unit price | GST % | Taxable Value | |
|---|---|---|---|---|---|---|
| ₹42,000.00 |
Taxable Value is each line before GST — GST is worked out per line and added together as CGST + SGST or IGST below, matching the standard tax invoice format.
Preview
Tax Invoice
Invoice date: 2026-10-15
Billed by
—
Billed to
—
Tax payable on reverse charge: Yes
| Description | HSN | Qty | Rate | GST% | Taxable Value |
|---|---|---|---|---|---|
| Road freight: Pune to Hyderabad, 1 truck load, 9 tonnes | 996511 | 1 | ₹42,000.00 | 5% | ₹42,000.00 |
GST of ₹2,100.00 is payable by the recipient under reverse charge and is not included in the total.
Amount in words: Rupees Forty Two Thousand Only
Notes
Goods transport agency service. GST at 5% is payable by the recipient under reverse charge; no input tax credit is claimed by the transporter. LR / GR no: ____________ Vehicle no: ____________ Consignor: ____________ Consignee: ____________ Weight: ____________
The two ways a transporter can be taxed
A goods transport agency can charge GST on one of two routes. On the usual route the rate is 5% without input tax credit, and when the customer is a registered business or another notified person, the customer pays the GST under reverse charge. On the other route you pay GST at 18% yourself under forward charge, and you can claim input credit on fuel, tyres and maintenance. The 12% option with credit that used to exist was replaced by 18% from 22 September 2025.
You choose each financial year, and the choice holds for the full year. If you opt for forward charge, the notification asks for a declaration on every invoice. Take the exact wording from the current notification, because it is not reproduced here.
What a freight invoice carries
- Your name and GSTIN, the customer's name and GSTIN, and the invoice number and date.
- The consignment details: consignor, consignee, from and to, weight, vehicle number and LR or GR number. The template has a line for these in the notes.
- SAC 996511, the freight amount and the rate.
- Whether tax is payable on reverse charge, and the place of supply.
- For goods worth more than ₹50,000 moving by road, an e-way bill is also needed. The e-way bill helper lists the steps.
Who pays the GST
Reverse charge for transport applies when the customer is a registered person, a factory, a society, a company or one of the other notified recipients. A casual freight bill to an individual who does not fall in those groups is treated differently. Check who your customer is before you tick the box.
Tax treatment last checked 2026-10. This page is general information, not tax advice. Rules and rates change, so confirm yours against the current notification or with a CA before you file.
Frequently asked questions
What is the GST rate on goods transport by road?
For a goods transport agency it is 5% without input tax credit, paid by the customer under reverse charge when the customer is a registered business or another notified person. The agency can instead choose forward charge at 18% with input credit. The 12% option was replaced by 18% from 22 September 2025.
Can a transporter claim input tax credit on diesel and tyres?
Only on the 18% forward-charge route. On the 5% route the transporter does not claim input credit on inputs, which is why the rate is lower.
What details should a freight invoice show?
The consignor and consignee, the route, the weight, the vehicle number and the LR or GR number, along with the GST details: SAC 996511, the rate and whether tax is payable on reverse charge. The notes box in this template has a line for the consignment details.
Related tools
- E-way bill helper: Steps for an e-way bill on a consignment.
- HSN / SAC finder: Confirm SAC 996511 and other transport codes.
- GST late fee calculator: If a GST return is filed late.