Made-to-order goods
Ask for an advance before you buy material or start production.
Bill formats
Proforma invoice format
A proforma invoice is a price-and-terms document sent before supply, often to collect an advance.
When to use it
- To ask for an advance before you dispatch or start work.
- When the buyer needs a document to raise payment or a loan.
- For exports, to open a letter of credit or for customs estimates.
What it must show
- Heading 'Proforma invoice'
- Number and date
- Your details and GSTIN
- Buyer details
- Items with HSN or SAC, quantity, rate and GST
- Total and validity
- Bank or UPI details for the advance
- Line saying it is not a tax invoice
Good to know
- Issue the tax invoice when goods are supplied or the service is done.
- A proforma is not reported in GSTR-1.
Sample: Proforma invoice format
Made with our invoice generator. The businesses here are examples.
Proforma invoice
This is not a tax invoice. A tax invoice will be issued on supply.
From
Deshmukh Packaging
MIDC Bhosari, Pune 411026
GSTIN: 27ABCDE1234F1Z0
State: Maharashtra (27)
Bill to
Ahmedabad Snacks
Naroda GIDC, Ahmedabad 382330
Place of supply: Gujarat (24)
- Proforma no.
- 2026-27/014
- Date
- 12 Oct 2026
- Valid until
- 27 Oct 2026
| # | Description | HSN/SAC | Qty | Rate (₹) | Taxable value | GST % | IGST | Amount |
|---|---|---|---|---|---|---|---|---|
| 1 | Printed laminated pouches 500 g | 3923 | 10000 | ₹4.20 | ₹42,000.00 | 18% | ₹7,560.00 | ₹49,560.00 |
| 2 | Cylinder making charges | 998912 | 1 | ₹18,000.00 | ₹18,000.00 | 18% | ₹3,240.00 | ₹21,240.00 |
Amount in words
Rupees Seventy Thousand Eight Hundred Only
- Taxable value
- ₹60,000.00
- IGST
- ₹10,800.00
- Total
- ₹70,800.00
Notes and terms
50% advance by bank transfer to confirm the order. Dispatch 10 days after artwork approval.
For Deshmukh Packaging
Authorised signatory
Make one now
Open the generator with this format picked. Print it or save it as PDF.
Who uses it
Company buyers
Give finance teams the document they need to release payment.
Exporters
Help an overseas buyer open a letter of credit or plan customs.
Mistakes to avoid
Not stored
The free generator builds your document for one page and keeps no copy.
Say it's not a tax invoice
Write this clearly on the document.
Issue the real invoice later
Raise the tax invoice when you supply.
Check with your CA
GST rules change; confirm anything unusual before you rely on it.
Questions people ask
What is a proforma invoice, and what should it include?
A proforma invoice is a price-and-terms document sent before supply, often to collect an advance or help the buyer arrange payment. Head it 'Proforma invoice', and include a number and date, your details and GSTIN, the buyer's details, items with HSN or SAC, quantity, rate and GST, the total and validity, bank or UPI details, and a line saying it isn't a tax invoice.
- Not a tax invoice An offer. No ITC on it.
- Advance Main use. Before dispatch.
- Not in GSTR-1 Returns. Only the invoice is.
- Exports Letters of credit. And customs estimates.
Is a proforma invoice a tax invoice?
No. It's an offer or a request for payment, not a bill for a completed supply. The buyer can't claim input tax credit on it, and you don't report it in your GST returns. Issue a proper tax invoice when the goods are supplied or the service is done.
Do I pay GST on an advance received against a proforma?
For services, GST is generally due on advances, and you issue a receipt voucher for the amount received. For goods, GST on advances isn't payable at present. Rules can change and cases differ, so check with your accountant for your own situation. Record every advance carefully.
What is the difference between a proforma invoice and a quotation?
Both come before the sale. A quotation is an offer the customer can accept or reject. A proforma usually follows agreement and looks like the final invoice, with bank details, so the buyer can pay an advance or arrange finance. Many businesses send a quote first, then a proforma.
Is a proforma invoice included in GSTR-1?
No. GSTR-1 reports the tax invoices, credit notes and other documents for actual supplies. A proforma is only a document before supply. Report the tax invoice once you issue it, along with any receipt vouchers for advances where those apply. Your accountant can confirm the treatment of advances for your business.
Why do buyers ask for a proforma invoice?
Company buyers often need one to raise a payment request internally. Banks may need it for a loan or a letter of credit, and importers use it to estimate customs duty. It gives them an official-looking document with all the details before the final bill exists.
Should I number proforma invoices separately?
Yes. Use their own series, such as PI-2026-001, separate from tax invoices. Mixing them would create gaps in your tax invoice series. Refer to the proforma number on the final invoice so both sides can match the advance to the sale. That keeps your tax invoice series clean.
What validity should a proforma invoice have?
Often 7 to 30 days, depending on how long your prices and stock can be held. Write the exact valid-until date. If the buyer pays after it expires, confirm the price again before you supply, especially for items with changing costs. Shorter validity protects you when costs move.
Can I ask for full payment on a proforma?
Yes. Some businesses ask for full payment before dispatch, especially from new customers. State the amount due, the due date and how to pay. Add your UPI ID and the free generator puts a UPI QR code with the amount on the document. Confirm payment before dispatch.
What should happen after the buyer pays?
Record the payment, issue a receipt or receipt voucher where needed, then supply the goods or services and issue the tax invoice. Show the advance already received on the final invoice, so the balance due is clear to both you and the buyer. Send the invoice promptly.
Can a proforma invoice be cancelled?
Yes. Because it isn't a tax document, you can cancel or replace it if the order changes. Tell the buyer in writing and issue a new one with a new number if needed. Refund or adjust any advance already received against the new order. Keep the cancelled copy on file.
Is a proforma used for exports?
Yes. Exporters send a proforma so the overseas buyer can open a letter of credit, arrange payment or estimate import duty. Include the currency, Incoterms such as FOB or CIF, the port and the payment terms. Your bank may ask for specific wording. Ask your bank before sending it.
How do I make a proforma invoice with the free generator?
Open the free invoice generator, choose Proforma invoice, and fill in your details, the buyer and the items with GST. Add a valid-until date and your UPI ID or bank details in the notes. Print it or save it as a PDF and send it to the buyer.
Can I claim input tax credit on a proforma invoice?
No. Input tax credit needs a valid tax invoice and the supply must be received. Buyers should wait for the final tax invoice before claiming credit. If you're the buyer, ask the supplier to issue the tax invoice promptly after delivery. Keep the proforma for your records alongside the invoice.
Do unregistered businesses use proforma invoices?
Yes. Any business can send one to ask for an advance. Leave out the GSTIN and tax lines if you're not registered, and say that no GST applies. The final document will then be a plain invoice or cash memo rather than a tax invoice.
Is the proforma invoice format free?
Yes. The sample format and the free invoice generator are free with no sign-up, and the generator keeps no copy of what you type. Marketiism, our paid software, keeps proformas, invoices and payments linked if you'd like that done for you. Use the format as often as you need.
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