Which tax columns do you fill?
Use CGST and SGST when the supply is within one state. Use IGST when it crosses states. Do not fill both pairs for the same line. The booking that feeds GST transport billing should already know the route and the bilty or LR.
Where does reverse charge belong on the bill?
Leave a clear yes or no, and do not guess. Goods transport agency services are sometimes under reverse charge. Your CA decides. The printable bill has a line for that note and nothing else. Related reading: TBB and GST billing after POD.
What does a blank transport bill look like?
| Line | Entry |
|---|---|
| Invoice no. / date | |
| Transporter name, address, GSTIN | |
| Billed to — name, address, GSTIN | |
| Place of supply | |
| LR / bilty numbers covered | |
| Taxable freight and other charges | |
| CGST and SGST (same state) or IGST (inter-state) | |
| Reverse charge (yes / no — confirm with your CA) | |
| Total |
This layout is a format for discussion with your accounts team. It is not a filed return and not a substitute for your CA.
How does the e-way bill relate to the invoice?
The e-way bill moves with the goods. The invoice asks for payment. Keep both tied to the same LR. See e-way bill software and the e-way bill glossary entry.
Start a free trial without a credit card to raise the bill from TBB bookings instead of a blank sheet.
Frequently asked questions
When does a transport invoice use CGST and SGST instead of IGST?
Same-state freight is usually split into CGST and SGST. Inter-state freight usually shows IGST instead. Place of supply and the exact codes are for your CA; the invoice should show which tax you applied and the LR numbers behind it.
What is the reverse charge note on a transport bill?
Some goods transport agency services fall under reverse charge, which means the recipient pays the GST. Whether that applies depends on the service and the parties. This template only leaves a line for that note. It is not tax advice.
Can the invoice be raised from the same LR?
Yes, when billing is tied to the booking. In iLogitix, TBB bookings with delivery and POD can flow into a GST invoice so accounts do not retype freight. Start a free trial to see that path.
Related guides
- What is a bilty? — What a bilty (lorry receipt) contains, how PAID, TO_PAY and TBB differ, and a blank format you can print.
- E-way bill validity calculator — Turn trip distance into e-way bill validity days for ordinary and over-dimensional cargo. Confirm the current rule on the portal.
- LR software vs Excel — Compare LR software vs Excel for multi-branch transporters — branches, LR numbering, PAID/TO_PAY/TBB, POD, GST billing and controls before you switch.
- What to look for in a TMS — A buyer checklist for multi-branch transporters evaluating cloud TMS and LR software — freight types, OFD, POD, GST billing, and branch controls.
- Digital POD explained — How proof of delivery closes disputes, OFD loops, and billing — photo POD linked to the LR instead of paper slips.
- PAID, TO_PAY & TBB — What TBB means on an LR/bilty, how it differs from PAID and TO_PAY, and how freight type connects to outstanding and GST billing.
- GST billing overview — Raise GST invoices from TBB LRs after POD — SGST/CGST or IGST from the same booking. Practical workflow, not tax advice.
- E-way bill extension — Why e-way bills expire on open LRs and how auto-extend, consolidated e-way bills and transfer to partner transporters save daily portal work.
- HRMS for transport — Attendance, leave and payroll for drivers, delivery staff and office teams — why it belongs in the same system as LR and e-way bill work.
- Own software vs old TMS vs iLogitix — Simple comparison — carton scan, label print, crossing, phone app, client track, and when to switch.
- How to move to iLogitix — Try one branch first — Excel import for parties and open LRs, then shift other branches.