GST invoice format for West Bengal (state code 19)
Kolkata has a long tradition of publishing, translation, design and professional services, and many of its freelancers sell to clients in the eastern and north-eastern states. That makes inter-state billing a routine event for a West Bengal seller, not the exception.
West Bengal's GST state code is 19. A Kolkata seller billing a Siliguri client charges CGST and SGST; billing a Bhubaneswar client means IGST. The example on this page shows the Odisha case, and explains how to document it so the client's accounts team can claim credit on the first try.
West Bengal 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 West Bengal (same state)
- CGST 9%
- ₹4,500.00
- SGST 9%
- ₹4,500.00
- Invoice total
- ₹59,000.00
Client in Odisha (state code 21)
- IGST 18%
- ₹9,000.00
- Invoice total
- ₹59,000.00
Hubs covered: Kolkata, Howrah, Siliguri, Durgapur. Every GSTIN registered in West Bengal starts with 19.
Example invoice from West Bengal
Hooghly Language Services invoices Konark Educational Publishers in Odisha. The tax is IGST and the total is ₹40,356.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | English to Odia textbook translation, 18,000 words | 998395 | 18000 | 1.40 | 25,200.00 | 18% | 29,736.00 |
| 2 | Proofreading and typesetting review | 998399 | 1 | 9,000.00 | 9,000.00 | 18% | 10,620.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 34,200.00 | 6,156.00 |
Notes: West Bengal to Odisha: inter-state supply, IGST applied.
Terms: Payment due within 15 days of invoice date.
Points that matter when invoicing from West Bengal
- Eastern and north-east clients. Odisha, Jharkhand, Bihar and Assam all have separate state codes (21, 20, 10 and 18). Billing any of them from Kolkata is an inter-state supply and needs IGST.
- Lower thresholds in a few states. A few north-eastern states, such as Manipur, Mizoram, Nagaland and Tripura, have a lower ₹10 lakh registration threshold for services. That affects whether a small client there has a GSTIN at all, so ask before assuming.
- Publishers and agencies. Kolkata's publishing houses and agencies often pay by purchase order and in batches. Quote your PAN and bank details clearly, and put the PO number on the invoice.
- Bilingual descriptions. Descriptions in Bengali are fine, but keep GSTIN, HSN/SAC code, taxable value and tax lines in English and numerals so they are verifiable by any tax officer.
Fields every West Bengal GST invoice needs
Every tax invoice from a West Bengal seller must carry your name, address and GSTIN (starting 19), 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.
West Bengal GST invoice FAQs
What is the GST state code for West Bengal?
West Bengal's GST state code is 19. GSTINs registered in the state begin with 19.
I'm in Kolkata and my client is in Bhubaneswar. Which tax?
IGST. Bhubaneswar is in Odisha, which is a different state from West Bengal, so the supply is inter-state.
What if my client is in a special category state?
The tax rules for the supply are the same, but a few states have a lower registration threshold (₹10 lakh for services), so small clients there may be registered earlier. Ask whether they hold a GSTIN, and use it on the invoice if they do.