India · Guide
GST invoice for cab operators: what the bill must show
A plain-language guide to the GST tax invoice for cab, taxi and rent-a-cab operators in India: the fields the rules ask for, CGST and SGST against IGST, when an e-invoice IRN is needed, and how TDS fits in. General information only, not tax advice.
What must a GST invoice for a cab service contain?
A GST-registered cab operator bills a trip on a tax invoice that carries a consecutive serial number unique for the financial year, the date, the operator's name, address and GSTIN, the client's name, address and GSTIN if registered, the place of supply with the State, the SAC and description of the service, the taxable value, the rate and amount of CGST and SGST or of IGST, the total, and a signature. Where e-invoicing applies to the operator, the invoice also needs an IRN and a signed QR code.
The fields on a cab tax invoice, in plain words
Rule 46 of the CGST Rules lists what a tax invoice has to show. For a cab operator the list works out as follows: who you are (name, address, GSTIN), a serial number that runs consecutively through the financial year and is not reused, the invoice date, who the client is (name, address and GSTIN if it has one), the place of supply and its State, what you supplied (the SAC and a description such as a local duty or an outstation trip), the value before tax and after any discount, the tax split into its heads with rate and amount, and your signature or digital signature.
A composition dealer issues a bill of supply instead of a tax invoice, and an operator that is not registered issues an ordinary invoice with no tax. A change after the invoice has gone out is made with a credit note or a debit note that refers to the original invoice. The original is not edited.
CGST and SGST or IGST: place of supply for a cab trip
The split depends on the place of supply compared with your own State. When both are in the same State, the invoice shows CGST and SGST in equal halves, or UTGST in a Union territory. When they differ, it shows IGST. Place of supply for passenger transport follows the rules in the IGST Act and turns on whether the client is registered and where the journey starts, so an operator in Delhi NCR who serves clients in Haryana and Uttar Pradesh will raise both kinds of invoice in the same month.
The rate is a separate question. GST on passenger transport and on renting a vehicle with a driver depends on how the service is classified and on whether the operator takes input tax credit, and some services to a company fall under reverse charge, where the client pays the tax. The rate schedule was revised with effect from 22 September 2025. We do not quote a percentage here because the right one depends on your facts: read it from the current CBIC notification with your chartered accountant, set it once, and keep it consistent.
Rule and software
What the rules ask for and what MobilityDrive prints
| Requirement | What it means for a cab operator | What MobilityDrive does |
|---|---|---|
| Consecutive serial | One unbroken series for the financial year | Numbers invoices in sequence per financial year, with credit and debit notes in their own series |
| Supplier and recipient | Name, address, GSTIN and State of both | Prints both from your company and client records, with State and State code |
| Place of supply | Decides CGST and SGST or IGST | Splits the tax by place of supply, with UTGST in a Union territory |
| SAC and description | The service code and what the duty was | Prints SAC, description, quantity, unit, rate, discount and taxable value per row |
| Totals | Value, tax by head and total, in figures and in words | Prints totals with Indian digit grouping and the amount in words |
| Reverse charge | Stated on the invoice where it applies | Shows whether tax is payable under reverse charge |
| E-invoice | IRN and signed QR code when you are in scope | Generates the IRN through the connector you configure and prints the IRN and QR code |
E-invoice and IRN: when a cab operator needs one
E-invoicing under GST means reporting a business-to-business invoice to an Invoice Registration Portal, which returns an Invoice Reference Number (IRN) and a signed QR code. It applies to a registered person whose aggregate annual turnover has crossed the notified limit in any financial year since 2017-18. At the time of writing that limit is 5 crore rupees, counted across every GSTIN under the same PAN. The portal has also stopped accepting documents older than 30 days from taxpayers with a turnover of 10 crore rupees or more. Both figures have been lowered more than once, so check the current position on the e-invoice portal.
An e-invoice is needed for invoices, credit notes and debit notes to registered clients. Invoices to unregistered individuals are outside it. An IRN can be cancelled only within a short window, which is one reason MobilityDrive's scheduled monthly invoicing leaves a GST-registered client's invoices as drafts when e-invoicing is switched on: a person checks them and generates each IRN deliberately.
TDS when a company pays a cab bill
A corporate client usually deducts tax at source when it pays a transport contractor, commonly under section 194C of the Income-tax Act, and pays you the balance. Your invoice does not change, but your receipt has to record two things: the money that arrived and the TDS that the client will deposit against your PAN. If the software records only the bank amount, every corporate invoice looks short-paid for ever.
In MobilityDrive a receipt carries the amount received, TDS, bank charges and any adjustment, and all of them count towards settling the invoice. The same applies in the other direction: when you pay an attached vehicle owner or a vendor, TDS under section 194C is tracked on the payment, with a Form 26Q working as a CSV for your accountant. It is a working, not the return file.
How MobilityDrive raises a GST invoice from a duty slip
The driver records the duty on the phone: opening and closing kilometres, times, tolls and parking, with the passenger's confirmation. The client's contract or your tariff prices it. The invoice is then raised from the duty, so each line carries the vehicle, the driver and the duty slip number, and a month of duties for one client can be raised together on one invoice. GSTR-1 and GSTR-3B workings are produced from the posted invoices, and sales and receipts export to Tally as vouchers.
For the full flow see transport billing software. For the operating side see taxi and cab fleet software in India and the fleet dispatch software that allots the duty in the first place. Our article on how to invoice transport and chauffeur trips goes further into rates and reverse charge. For a ready layout, download the free GST invoice format for cab operators in Excel or PDF.
Official sources
- GST e-invoice system (National Informatics Centre)
The official e-invoice portal: who must report, the schema and current advisories.
- CBIC tax information portal
The CGST Act and Rules, including Rule 46, and the rate notifications in force.
- GST Council
Council decisions and the schedule of GST rates for services.
This page is general information written in October 2026. It is not legal or tax advice. GST rates, thresholds and rules change by notification: confirm what applies to your business with your chartered accountant and the official sources below.
GST invoice for cab operators: frequently asked questions
What should a GST invoice for a taxi or cab service include?
- A consecutive serial number for the financial year, the date, the operator's name, address and GSTIN, the client's name, address and GSTIN if registered, the place of supply, the SAC and description, the taxable value, CGST and SGST or IGST with rate and amount, the total and a signature. An IRN and QR code are added where e-invoicing applies.
When does a cab operator charge IGST instead of CGST and SGST?
- When the place of supply is in a different State from the operator's own registration. If both are in the same State the invoice shows CGST and SGST, or UTGST in a Union territory.
What is the GST rate on cab services?
- It depends on how the service is classified and whether the operator takes input tax credit, and some supplies to companies fall under reverse charge. The rate schedule was revised with effect from 22 September 2025, so read the current rate from the CBIC notification with your chartered accountant. This page does not give tax advice.
Does a cab operator need an e-invoice IRN?
- Only if its aggregate annual turnover has crossed the notified limit, which is 5 crore rupees at the time of writing, and then only for invoices and notes to registered clients. The limit has changed before, so confirm it on the e-invoice portal.
How do I record TDS deducted by a corporate client on a cab bill?
- Record the receipt with the amount received and the TDS as separate figures against the same invoice, so the invoice is settled in full and the TDS can be matched to your tax credit statement. MobilityDrive receipts have a TDS field for this.
Can MobilityDrive generate GST invoices and e-invoices for cab duties?
- Yes. It raises a GST tax invoice from the duty slip, laid out to Rule 46, with credit and debit notes, and generates an IRN and QR code through the e-invoice connector you configure with your own credentials. You or your accountant file the returns.
See a duty slip become a GST invoice
A 30-minute demo on your own tariffs: the duty slip, the tax invoice, the receipt with TDS and the Tally voucher.