GST Invoice Format for Transport & Logistics

GTA rules, reverse charge, and consignment notes — freight billing without the compliance potholes.

A goods transport agency has a choice built into its invoice: 5% GST under reverse charge (the customer pays the tax) or 12% forward charge with input credit. The invoice must say which applies, reference the consignment note, and carry details that match the e-way bill for every trip.

What this invoice format must include

Declare RCM or forward charge

Under 5% RCM the recipient pays GST — the invoice must state "tax payable under reverse charge". Under 12% forward charge you bill and collect it.

Consignment note (LR/GR) reference

Every freight invoice references its consignment note number — it's what makes you a GTA in law.

Vehicle and route details

Vehicle number, origin, and destination on the invoice keep it consistent with the e-way bill's Part B.

SAC 996511 for road freight

Road transport of goods is SAC 996511; courier is 996812; rail freight 996512 — pick by mode.

Sample line items

Typical line items with the HSN/SAC codes and GST rates this trade uses.

Description HSN/SAC Qty Rate (₹) GST
Freight — Mumbai to Pune, LR #4521, vehicle MH-04-AB-1234 996511 1 18,500 5%
Loading/unloading charges (LR #4521) 996511 1 1,500 5%

Generate an invoice like this in seconds with the free GST invoice generator — no signup needed.

Part of our guide to GST invoice formats by industry. Also see: GST Invoice Format for Pharmacies · GST Invoice Format for Electronics Retailers

Frequently asked questions

A GTA can charge 5% under reverse charge (recipient pays, no input credit for the GTA) or opt for 12% forward charge with credit. The option, once exercised, applies for the financial year.
Under RCM, the registered recipient of the freight service pays the GST directly to the government instead of the transporter collecting it. The invoice must declare this.
Services wholly under RCM don't force registration; many pure-RCM GTAs stay unregistered. Forward-charge billing requires registration.
Yes — document number, value, HSN/SAC, and consignor/consignee details on the invoice must match the e-way bill, or goods risk detention in transit.

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