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Charges, discount, TCS and round off on an invoice
Freight, packing or insurance billed to the customer is part of the taxable value. A discount shown on the bill reduces it. TCS is income tax collected on top. Here is how each goes on the invoice.
Step by step
- Discount on a line. Type it in Disc. %; GST is worked out on the price after discount.
- Extra charges. Press Add a charge (freight, packing…): name the Charge, type the Amount (₹) and the GST rate, or Same as main item to use the rate of the main goods.
- TCS (only if you must collect it). Tick Collect TCS on this bill, choose Section and nature (the TCS rate (%) fills in), check the Buyer's PAN (taken from the GSTIN), and choose TCS worked out on: Bill amount with GST or Taxable value.
- Round off. Tick Round off the total to round to the nearest rupee; the difference prints as round off.
Worked example
Goods ₹10,000 at 18%, discount 5%, freight ₹500 "Same as main item": taxable ₹9,500 + ₹500 = ₹10,000; GST ₹1,800; total ₹11,800.
Rules and dates
Freight, packing and insurance charged by the supplier are part of the value (section 15(2)(c), CGST Act). TCS is collected under section 394 of the Income-tax Act, 2025 (earlier section 206C) from 1 April 2026; without a valid PAN a higher rate applies (section 397(2)). TCS on the sale of goods (old 206C(1H)) ended on 1 April 2025.
Common mistakes and how to fix them
- Freight added as a separate bill without GST. If you charge it on the invoice it takes GST like the goods; use Add a charge.
- TCS on every bill. Collect TCS only where the law asks (for example scrap, forest produce, some motor vehicles).
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