Free Proforma Invoice Format & Template

A proforma invoice is a quotation in invoice format — a preliminary document you send a buyer before goods or services are supplied. It sets out the items, quantities, prices, taxes and terms so the buyer can approve the order, arrange financing or open a letter of credit. It is not a tax invoice: a proforma invoice is not recorded as a sale in your books, creates no payment obligation, and cannot be used to claim input tax credit (ITC). Once the buyer confirms, you raise the actual GST tax invoice. This page explains exactly what a correct proforma invoice should contain in India, the GST points to get right, and how to put one together. With KukBook you can create, print and share proforma invoices — and when you convert one to a GST tax invoice, that invoice flows into your GSTR-1 and GSTR-3B, and KukBook prepares the e-invoice (IRN) data and records the e-way bill number from the same data.

What this proforma invoice includes

Tips

  • Always label the document "Proforma Invoice" and keep its number series separate from your tax invoices — a proforma is not booked as a sale and isn't reported in GSTR-1.
  • Add a clear "valid until" date. Because a proforma is an offer, an expiry protects you if GST rates, prices or input costs change before the buyer confirms.
  • Get the place of supply right: if it falls in a state different from yours, the final invoice will carry IGST; if it's the same state, CGST + SGST. Showing the correct split upfront avoids re-quoting later.
  • Don't let a buyer treat a proforma as proof of purchase or claim input tax credit on it — ITC can only be claimed on the GST tax invoice issued after the sale is confirmed.
  • When the buyer approves, convert the proforma into a GST tax invoice instead of re-typing it, so prices, HSN/SAC codes and tax stay consistent and your GSTR-1 ties out.

Frequently asked questions

Is a proforma invoice the same as a tax invoice?

No. A proforma invoice is a quotation in invoice format sent before the sale. It is not recorded as a sale, creates no payment obligation, and cannot be used to claim input tax credit. A GST tax invoice is issued only after the supply is confirmed, and that is the document used for accounting, GST returns and ITC.

Is a proforma invoice legally binding or valid under GST?

A proforma is a good-faith estimate of price and terms, not a legal demand for payment. It has no standing as a tax document under GST — it is not reported in GSTR-1 and does not create a GST liability. Only the tax invoice raised after the supply is a GST-valid document.

Should a proforma invoice show GST and HSN codes?

Yes, it's good practice. Showing the GST rate, HSN/SAC codes and an indicative CGST/SGST or IGST breakup tells the buyer what the final invoice total will be, so there are no surprises when the tax invoice is raised. The amounts stay indicative until the sale is confirmed.

Can I create and share a proforma invoice with KukBook?

Yes. KukBook lets you create, print and share proforma invoices with GST fields, HSN/SAC codes and the correct CGST/SGST or IGST split based on place of supply. When the buyer approves, you convert it to a GST tax invoice, which then flows into your GSTR-1/3B and prepares the e-invoice (IRN) data, with the e-way bill number recorded on the invoice.

Create, print and share a GST-ready proforma invoice with KukBook — then convert it to a tax invoice that flows into your GSTR-1/3B and prepares e-invoice (IRN) data and e-way bill records from the same data.