Rent invoice format with GST: a free rent invoice generator
By Giridhar Reddy, founder of Domvio, Bengaluru
Published
A rent invoice bills a tenant for the month's rent before it is paid. A landlord registered under GST, usually letting a shop or office, issues a tax invoice with both GSTINs, an invoice number, the SAC code, the taxable value, CGST and SGST or IGST, and the place of supply. This generator prints either kind on A4.
This is general information, not tax advice. Tax rules change, and how they apply depends on your situation. It has not yet been reviewed by a chartered accountant. Have a chartered accountant (CA) check it for your situation before you use or rely on it.
Make a rent invoice
Choose a GST tax invoice if you are registered under GST, or a plain rent invoice if you are not. Fill in both parties, the month and the amounts. The invoice and the tax lines update as you type.
This generator needs JavaScript. To write a GST rent invoice by hand, put "Tax Invoice" at the top, then your name, address and GSTIN; the invoice number and date; the tenant's name, address and GSTIN; the property and the place of supply; one line each for rent and maintenance with the SAC code and amount; the taxable value, CGST and SGST (or IGST) with their rates and amounts; the total in figures and words; whether reverse charge applies; and your signature.
Check the rate with your CA
The generator starts the GST rate at 18%, which is what commercial rent invoices usually show, but we have not confirmed it from an official rate notification. Ask your chartered accountant which rate and SAC code apply to your property before you send the first invoice.
What a GST rent invoice must show
Rule 46 of the CGST Rules, 2017 lists what a tax invoice must contain. For a rent invoice, that means:
| Particular | On a rent invoice |
|---|---|
| Supplier's name, address and GSTIN | The landlord's details as on the GST certificate |
| Invoice number | A serial number of up to 16 characters (letters, numbers, - and /), unique for the financial year, such as RENT/2026-27/007 |
| Date of issue | The day you issue the invoice |
| Recipient's name, address and GSTIN | The tenant's, with their GSTIN if they are registered |
| SAC code and description | Usually 997212 for a shop, office or warehouse; see below |
| Taxable value and total value | The rent and any other charges, before and after tax |
| Rate and amount of tax | CGST and SGST (or UTGST) when the supply is within one state, IGST when it crosses states |
| Place of supply | With the name of the state; for rent, the state where the property is |
| Reverse charge | Whether the tax is payable by the tenant under reverse charge |
| Signature | Yours or your authorised representative's (not needed on an electronic invoice issued under the IT Act) |
HSN and SAC code for rent
Services carry a SAC (services accounting code) where goods carry an HSN code. The GST Council's explanatory notes to the classification of services list two codes for renting property you own or lease:
| SAC | Covers |
|---|---|
| 997211 | Rental or leasing of residential property: houses, flats and apartment buildings |
| 997212 | Rental or leasing of non-residential property: offices, shops, factories, warehouses and other commercial buildings |
Most GST rent invoices are for commercial property, so the generator starts with 997212. Hotel rooms, hostels and similar lodging fall under a different heading in the same notes; for PGs, read GST on PG rent.
Do you need to charge GST on rent?
- Renting a home for someone to live in is exempt from GST, as our guide to GST on PG rent explains with the notification. A flat let to a family needs a rent receipt, not a tax invoice.
- Renting a shop, office or other commercial property is a taxable supply. You need to register once your turnover from taxable supplies crosses the threshold in section 22 of the CGST Act, which is ₹20 lakh a year in most states.
- In some cases the tenant pays the GST under reverse charge instead of the landlord. Set "Tax payable on reverse charge" to Yes only if your CA confirms it applies; the invoice then shows the tax as payable by the recipient.
If you are not registered, choose "Rent invoice without GST". It prints the rent and charges with a line saying no GST is charged, and has no GSTIN or tax lines.
Rent invoice or rent receipt?
| Rent invoice | Rent receipt | |
|---|---|---|
| When | Before payment, to bill the month | After payment, as proof it was received |
| Who uses it | Commercial tenants and their accountants, GST-registered landlords | Salaried tenants claiming HRA, and any landlord's records |
| GST | Shows GSTIN, SAC and tax when the landlord is registered | No GST lines |
Many landlords send an invoice at the start of the month and a receipt when the money arrives. Our rent receipt generator makes the receipts.
Receipts sent for you, every month
Domvio reminds each tenant on WhatsApp three days before rent is due, with a UPI link to your own account, and sends a PDF receipt to you and the tenant for every payment you confirm, UPI or cash. It does not file GST returns. Free during early access. See the rent collection app.
Domvio reminds each tenant on WhatsApp before rent is due, with a UPI link to your own account, and sends a PDF receipt for every payment you confirm. Free during early access.
Try Domvio freeFrequently asked questions
What is the SAC code for rent?
997212 for renting non-residential property such as shops and offices, and 997211 for residential property, in the GST Council's classification of services.
What must a GST rent invoice include?
Your name, address and GSTIN, a unique invoice number, the date, the tenant's name, address and GSTIN, the SAC code, the taxable value, the rate and amount of CGST and SGST or IGST, the place of supply, whether reverse charge applies, and your signature (rule 46 of the CGST Rules).
Is GST charged on residential rent?
Renting a home for someone to live in is exempt. See GST on PG rent for the exemption and the separate rules for PGs and hostels.
When do I charge CGST and SGST instead of IGST?
For rent, the place of supply is the state where the property is. If your GST registration is in the same state, charge CGST and SGST; otherwise IGST. Ask your CA if you are registered in more than one state.
Can I make a rent invoice without a GST number?
Yes. Choose "Rent invoice without GST". It bills the rent and charges with no tax lines and says no GST is charged.
Stop chasing rent every month
Domvio reminds your tenants on WhatsApp, takes rent straight to your UPI ID and sends PDF receipts automatically. Free during early access.