Proforma invoice: பொருள், format மற்றும் free template
Short answer
Proforma invoice என்பது goods அல்லது services வழங்கும் முன் seller அனுப்பும் முதற்கட்ட bill — order மற்றும் விலையை உறுதிசெய்யவும் advance கேட்கவும். இது GST-இல் tax invoice அல்ல: GST liability உருவாகாது, GSTR-1-இல் report ஆகாது, buyer இதன் மீது input tax credit எடுக்க முடியாது. Tax invoice supply நேரத்தில் வரும்.
Updated 2026-09-27 · 399Apps · General GST information, not tax advice
How to make a proforma invoice: step by step
A proforma looks like a tax invoice on purpose, so the buyer can approve the exact amount — but it must never be mistaken for one.
- 1
Title it "Proforma Invoice"
Write "Proforma Invoice" at the top and, ideally, "This is not a tax invoice". Never title it "Tax Invoice".
- 2
Use a separate number series
Number proformas in their own series (for example PI/2026-27/007), not in your tax-invoice series — a proforma in the invoice series leaves a gap or a duplicate when the real invoice is raised.
- 3
Add seller, buyer and place of supply
Show your name, address and GSTIN, the buyer’s name, address and GSTIN if registered, and the place of supply that decides CGST+SGST or IGST.
- 4
List items with the GST that will apply
Give description, HSN/SAC, quantity, rate, discount, and the GST that will be charged on the final invoice, so the buyer can arrange the full amount.
- 5
State validity, advance and bank details
Add a validity date, the advance you are asking for, the balance and when it is due, and your bank account, IFSC and UPI ID.
- 6
Raise the tax invoice on supply
When you dispatch the goods or supply the service, issue a GST tax invoice for the actual quantity and value. That invoice — not the proforma — goes into GSTR-1.
Free proforma invoice format (download செய்யுங்கள்)
நிரப்பத் தயாரான proforma invoice — "இது tax invoice அல்ல" என்ற line, தனி number field, ஒவ்வொரு line-க்கும் CGST/SGST/IGST, advance மற்றும் balance, உங்கள் bank மற்றும் UPI விவரங்களுடன். இது CSV file, அதனால் நேரடியாக Microsoft Excel, Google Sheets, LibreOffice Calc, WPS Office-இல் திறக்கும் — signup இல்லை, email இல்லை, macro இல்லை. Tax மற்றும் totals live formula.
GST உடன் proforma invoice format
Supply-க்கு முன் order-ஐ உறுதிசெய்யவும் advance கேட்கவும். Intra-state sale (CGST + SGST)-க்கு முன்பே நிரப்பப்பட்டது, IGST-க்கு மாற ஒரு வரி note, கூடவே advance, balance, payment விவரங்கள்.
CSV · Excel, Google Sheets, LibreOffice
Download செய்யுங்கள்Free — உங்கள் proformas-க்கோ உங்கள் site-இலோ பயன்படுத்துங்கள், copy செய்யுங்கள், மாற்றுங்கள், share செய்யுங்கள். Attribution தேவையில்லை, account தேவையில்லை. இது GST பற்றிய பொதுத் தகவல், tax advice அல்ல.
What is a proforma invoice?
“Pro forma” means “as a matter of form”. A proforma invoice is a good-faith estimate of the final bill, sent before anything is supplied. Buyers use it to get internal approval or release an advance; importers use it to open a letter of credit or arrange foreign exchange; sellers use it to lock the order before committing stock.
When to use a proforma invoice
Send a proforma when the buyer needs a document that looks like the final bill before the sale happens:
- • The buyer has to approve the purchase or raise a purchase order internally.
- • You want an advance before you manufacture, procure or dispatch.
- • The buyer needs it to open a letter of credit, arrange a bank loan or pay for an import.
- • You are sending samples or goods for customs and need to declare a value.
- • The final quantity or price may still change, so a tax invoice would be premature.
Proforma invoice vs tax invoice under GST
GST law does not define a proforma invoice at all. A tax invoice (Rule 46 of the CGST Rules) is the document that records a supply, creates the GST liability and lets a registered buyer claim input tax credit. A proforma does none of that: it is not reported in GSTR-1 or GSTR-3B, and the buyer cannot book ITC against it. Always follow it with a proper tax invoice when you supply.
Advances are the one catch. If the proforma is for services and the buyer pays an advance, GST is due on that advance and you must issue a receipt voucher. For goods, no GST is payable on advances (Notification 66/2017-Central Tax); tax is paid when you raise the invoice.
Proforma invoice vs quotation
A quotation is an offer made before the buyer has agreed; a proforma invoice is sent after they agree, to confirm the order and collect money. A quotation usually carries terms and alternatives; a proforma carries the exact items, quantities and amount the buyer is about to be billed.
Mistakes to avoid
The errors that cause trouble later:
- • Titling it “Invoice” or “Tax Invoice”, so the buyer books it as a purchase.
- • Numbering it in the tax-invoice series, leaving gaps or duplicates in GSTR-1.
- • Leaving out GST, so the buyer’s approved amount falls short of the real bill.
- • Forgetting the receipt voucher and GST on an advance received for services.
- • No validity date, so a price agreed months ago is expected on today’s supply.
How 399Apps helps
Nidhi Books (by 399Apps) has proforma as its own invoice type: the PDF is titled "PROFORMA INVOICE", it is marked with its own chip in your list, and it posts no GST — so it never lands in your sales or GSTR-1 until you raise the real tax invoice.
Proforma invoice பற்றி அடிக்கடி கேட்கப்படும் கேள்விகள்
Proforma invoice என்றால் என்ன? +
GST-இல் proforma invoice valid-ஆ? +
Proforma invoice-இல் GST காட்ட வேண்டுமா? +
Proforma invoice மீது input tax credit எடுக்க முடியுமா? +
Proforma invoice-க்கு வந்த advance மீது GST உண்டா? +
Proforma invoice format-ஐ Excel-இல் free-ஆக download செய்ய முடியுமா? +
GST billing, returns & e-invoicing — done automatically
Nidhi Books raises GST-compliant invoices and prepares GSTR-1 and GSTR-3B exports, with unlimited users flat ₹399/month per app. Free for 14 days.