GST invoice format for Uttar Pradesh (state code 09)
Noida and Ghaziabad make Uttar Pradesh a large part of the Delhi NCR economy, and a freelancer in Sector 62 may spend all day with Delhi clients while still being a UP seller for GST. That means almost every NCR invoice from Noida is inter-state: IGST, not CGST plus SGST.
Uttar Pradesh's GST state code is 09, and it is easy to confuse with Uttarakhand, which is 05 and was carved out of UP in 2000. This page shows a Noida seller billing a Delhi client with IGST, explains where the confusion comes from and what to check on your client's GSTIN to avoid it.
Uttar Pradesh 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 Uttar Pradesh (same state)
- CGST 9%
- ₹4,500.00
- SGST 9%
- ₹4,500.00
- Invoice total
- ₹59,000.00
Client in Delhi (state code 07)
- IGST 18%
- ₹9,000.00
- Invoice total
- ₹59,000.00
Hubs covered: Noida, Lucknow, Kanpur, Ghaziabad, Varanasi. Every GSTIN registered in Uttar Pradesh starts with 09.
Example invoice from Uttar Pradesh
Gomti Software Solutions invoices Raisina Hospitality Pvt Ltd in Delhi. The tax is IGST and the total is ₹1,71,100.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Hotel booking portal – module development | 998314 | 1 | 1,25,000.00 | 1,25,000.00 | 18% | 1,47,500.00 |
| 2 | Payment gateway integration | 998314 | 1 | 20,000.00 | 20,000.00 | 18% | 23,600.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 1,45,000.00 | 26,100.00 |
Notes: Uttar Pradesh to Delhi: inter-state supply, IGST applied.
Terms: Payment due within 15 days of invoice date.
Points that matter when invoicing from Uttar Pradesh
- Noida to Delhi is inter-state. The two cities are adjacent, but GST follows state lines. A Noida freelancer billing a Delhi client charges IGST at the full rate. A Noida freelancer billing a Lucknow client uses CGST and SGST.
- 09 is not 05. Uttar Pradesh is 09 and Uttarakhand is 05. Dehradun and Haridwar clients are in Uttarakhand, so the supply from Lucknow to Dehradun is inter-state even though the states were once the same.
- A very large state means many small clients. UP has a big base of small traders and proprietors. Many have no GSTIN, so check before assuming. Unregistered clients get an ordinary tax invoice from you, without a buyer GSTIN.
- Government work and e-invoicing. UP departments and large enterprises sometimes require e-invoicing from suppliers above the turnover limit. Most freelancers are below it, but check if you work for a large corporate vendor.
Fields every Uttar Pradesh GST invoice needs
Every tax invoice from a Uttar Pradesh seller must carry your name, address and GSTIN (starting 09), 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.
Uttar Pradesh GST invoice FAQs
What is Uttar Pradesh's GST state code?
The code is 09. All Uttar Pradesh GSTINs start with 09, while Uttarakhand's start with 05.
I'm in Noida and my client is in Delhi. Do I charge CGST+SGST?
No. Delhi is a different state, so it is an inter-state supply and IGST applies.
Do small Uttar Pradesh clients without a GSTIN change my invoice?
The invoice can omit the buyer's GSTIN, but you still charge GST on the supply at the applicable rate. For supplies to unregistered customers within UP, charge CGST and SGST.