GST invoice format for Maharashtra (state code 27)
Maharashtra is where most Indian head offices live, which makes it the state where invoicing mistakes are most expensive. If you work from Pune or Nashik but your client is a Mumbai company, you are in the same state and charge CGST plus SGST. If that same company contracts you through its Bengaluru branch, the supply is inter-state and the right tax is IGST.
Every GSTIN issued in Maharashtra begins with 27, and that two-digit prefix is what both you and your client's accounts team will use to decide the tax split. This page shows a ready-to-edit GST invoice for a Maharashtra seller, with the place-of-supply logic worked through for a Mumbai and an Ahmedabad client.
Maharashtra tax split at a glance
For a ₹50,000.00 service at 18% GST, here is what appears on the invoice depending on where the client is.
Client in Maharashtra (same state)
- CGST 9%
- ₹4,500.00
- SGST 9%
- ₹4,500.00
- Invoice total
- ₹59,000.00
Client in Gujarat (state code 24)
- IGST 18%
- ₹9,000.00
- Invoice total
- ₹59,000.00
Hubs covered: Mumbai, Pune, Nagpur, Nashik. Every GSTIN registered in Maharashtra starts with 27.
Example invoice from Maharashtra
Sahyadri Digital Services invoices Marine Line Logistics Pvt Ltd in Maharashtra. The tax is CGST and SGST and the total is ₹1,16,820.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Website redesign – milestone 1 | 998314 | 1 | 75,000.00 | 75,000.00 | 18% | 88,500.00 |
| 2 | Annual maintenance retainer | 998313 | 1 | 24,000.00 | 24,000.00 | 18% | 28,320.00 |
| GST slab | Taxable | CGST | SGST |
|---|---|---|---|
| 18% | 99,000.00 | 8,910.00 | 8,910.00 |
Notes: Same-state supply: CGST + SGST applied.
Terms: Payment due within 15 days of invoice date.
Points that matter when invoicing from Maharashtra
- Which GSTIN do you bill?. Large Mumbai companies often hold GSTINs in many states. For B2B services, bill the GSTIN of the office that placed the order, because that registration decides place of supply and whether CGST+SGST or IGST applies.
- Mumbai clients, Pune seller. Same state, so the tax is split into CGST and SGST (9% + 9% at the 18% slab). Both halves go to the Maharashtra government, which is why the buyer's state must match yours.
- Registered office vs. service location. The address printed on the client's GSTIN certificate is what counts for B2B services, not the building where you sit with the team. Ask for the certificate before issuing the first invoice.
- Keep the 27 prefix visible. Printing your full GSTIN with the 27 prefix at the top lets a client verify the registered state at a glance, and it is a mandatory field on a tax invoice anyway.
Fields every Maharashtra GST invoice needs
Every tax invoice from a Maharashtra seller must carry your name, address and GSTIN (starting 27), a unique invoice number and date, the client's name and address, the place of supply, HSN or SAC code, taxable value, tax rate and amount, and the total. The full list is in our guide to mandatory GST invoice fields.
Maharashtra GST invoice FAQs
What is the GST state code for Maharashtra?
Maharashtra's GST state code is 27. Every Maharashtra GSTIN starts with 27, followed by the 10-character PAN of the taxpayer.
I'm in Pune and my client is in Mumbai. Do I charge IGST?
No. Both are in Maharashtra, so it is an intra-state supply and you charge CGST and SGST at half the GST rate each.
My client is in Mumbai but the work is for their Delhi office. What tax applies?
For B2B services, tax follows the location of the recipient on the invoice. If you invoice the Delhi GSTIN, you charge IGST. If you invoice the Mumbai GSTIN, you charge CGST+SGST. Raise the invoice to the entity that contracted and will pay.