GST Invoice Guide: Australia, Canada, India, and New Zealand Explained

GST — Goods and Services Tax — is the consumption tax used in Australia, Canada, New Zealand, India, and a number of other countries. While the name is the same across these markets, the rates, registration rules, and invoice requirements differ significantly.

GST Invoice Requirements at a Glance

A GST invoice is a document issued by a GST-registered business that shows the amount of GST charged on a taxable sale. It gives the buyer legal evidence to claim input tax credits — the GST they paid on business purchases. Without a valid GST invoice, the buyer cannot recover that tax. Rates range from 5% in Canada to 28% on luxury goods in India, and each country sets its own registration threshold and mandatory invoice fields.

Registration Thresholds by Country

Country	Registration Threshold	Notes
Australia	AUD $75,000/year	AUD $150,000 for non-profits; all ride-sourcing operators regardless of turnover
Canada	CAD $30,000 in any quarter or 4 consecutive quarters	Applies to worldwide taxable supplies
New Zealand	NZD $60,000 in any 12-month period	Also register if you expect to exceed the threshold in the next 12 months
India	₹40 lakh (goods); ₹20 lakh (services)	₹10 lakh for special category states; some categories have lower thresholds

GST Invoice vs Tax Invoice: What's the Difference?

In Australia and New Zealand, the terms are legally distinct. A standard invoice is a payment request — no GST content required. A tax invoice is a specific document only GST-registered businesses may issue, and it's the document a buyer needs to claim an input tax credit. If you are not GST-registered, you must not use the words "Tax Invoice" on your documents. In Canada and India the equivalent document is simply called a GST invoice, but the same principle applies: only registered businesses issue them, and they unlock the buyer's right to recover GST paid.

What Is GST?

GST is a value-added tax collected at each stage of the supply chain. The end consumer bears the tax; businesses collect it, offset it against GST they've paid on purchases (input tax credits), and remit the net amount to the tax authority.

GST is functionally identical to VAT (Value Added Tax) used in the EU and UK — the key difference is terminology and the specific rates and rules in each country.

Australia: GST at 10%

Registration threshold

You must register for GST when your GST turnover reaches AUD $75,000 per year ($150,000 for non-profit organisations; all taxi and ride-sourcing operators regardless of turnover).

Rate

10% — flat rate applied to most goods and services. GST-free supplies include most basic foods, health services, education, exports, and certain financial services.

Tax invoice requirements

For supplies over AUD $82.50 (including GST), a tax invoice must contain:

• The words "Tax Invoice" prominently displayed
• Your identity (business name or name)
• Your ABN (Australian Business Number)
• Date of issue
• Brief description of what is supplied
• GST amount payable, or the statement "Total price includes GST of [amount]"
• Total price (GST inclusive)
• For supplies over AUD $1,000: the recipient's identity or ABN

For simplified invoices under AUD $1,000: recipient details not required, and total can just note "Includes GST".

Mixed supplies: If an invoice covers both taxable and GST-free items (for example, standard-rated consulting plus an exported deliverable), each line item must explicitly identify which category it falls into — even if the total is under $1,000.

Recipient Created Tax Invoices (RCTIs): In some industries (agriculture, construction, media), the buyer — not the seller — issues the tax invoice. RCTIs require a written agreement between both parties, and both must be GST-registered. Standard invoices and RCTIs cannot coexist for the same supply.

Record retention: You must keep tax invoice records for at least 5 years from the date of the transaction.

GST calculation tip

To find the GST component of a GST-inclusive price, divide the total by 11. For example: a $1,100 invoice includes $100 GST ($1,100 ÷ 11 = $100).

GST on digital services

Non-Australian businesses selling digital services to Australian consumers (B2C) must register for GST if their revenue from Australian consumers exceeds AUD $75,000/year. For B2B digital services, the Australian business recipient is responsible for GST via reverse charge.

Canada: GST at 5% (Plus Provincial Taxes)

Registration threshold

You must register for GST/HST when your worldwide taxable supplies exceed CAD $30,000 in any single calendar quarter or over four consecutive calendar quarters. Small suppliers below this threshold are not required to register.

Rates

Canada uses a complex mix of federal and provincial consumption taxes:

• GST only (5%): Alberta, British Columbia, Manitoba, Saskatchewan, Northwest Territories, Nunavut, Yukon
• HST (Harmonized Sales Tax): Ontario 13%, New Brunswick 15%, Nova Scotia 15%, PEI 15%, Newfoundland and Labrador 15%
• GST + QST (Quebec): 5% GST + 9.975% QST = ~14.975% combined
• GST + PST (BC, SK, MB): 5% GST + provincial rate (7% BC, 6% SK, 7% MB)

Invoice requirements

For invoices over CAD $100, a complete GST/HST invoice must include:

• Your business name (or trading name)
• Your GST/HST registration number (Business Number) — format: 9 digits + RT0001
• Invoice date
• Client's name and address
• Invoice number
• Description of goods or services
• Total before GST/HST
• GST/HST rate and amount
• Total due

For invoices between CAD $30–$100: a simplified invoice showing the rate and total is acceptable.

New Zealand: GST at 15%

Registration threshold

You must register for GST when your taxable supplies exceed NZD $60,000 in any 12-month period or are expected to exceed this in the next 12 months.

Rate

15% flat rate applied to most goods and services. Zero-rated supplies include most exported goods, international transport services, and some financial services.

Tax invoice requirements

For supplies over NZD $50, a tax invoice must include:

• The words "Tax Invoice"
• Supplier's name and address
• Supplier's GST registration number
• Date of issue
• Description of goods or services
• Quantity supplied
• Total amount payable (GST inclusive) and either the GST content or a statement that GST is included

For supplies over NZD $1,000, also include the recipient's name and address.

India: GST with Multiple Rates

Registration threshold

Registration required when turnover exceeds ₹40 lakh (INR 4,000,000) for goods; ₹20 lakh for services (₹10 lakh for special category states).

Rates

India's GST system uses multiple rates:

• 0%: Essential goods — milk, eggs, fresh produce, books, newspapers
• 5%: Household necessities — sugar, tea, domestic LPG, medicines
• 12%: Processed foods, computers, business class air travel
• 18%: Most services, electronics, capital goods — the most common rate for B2B services
• 28%: Luxury goods — automobiles, tobacco, aerated drinks, five-star hotels

Invoice requirements

Indian GST invoices must include:

• Name, address, and GSTIN (GST Identification Number) of the supplier
• Name, address, and GSTIN of the recipient (for B2B invoices)
• Invoice number (sequential, reset each financial year)
• Date of issue
• HSN (Harmonized System Nomenclature) code or SAC (Services Accounting Code) for each item
• Description, quantity, and unit of goods/services
• Total taxable value
• CGST, SGST, IGST rate and amount (depending on interstate or intrastate supply)
• Total invoice value

India uses CGST (Central GST) + SGST (State GST) for intrastate supplies, and IGST (Integrated GST) for interstate supplies. The combined rate is the same — just split differently.

Key Differences Between GST Systems

Country	Rate	Registration Threshold	Invoice Label	Record Retention
Australia	10%	AUD $75,000/year	"Tax Invoice" required	5 years
Canada	5–15% (GST/HST varies by province)	CAD $30,000 in any quarter	Business Number on invoice	6 years
New Zealand	15%	NZD $60,000/year	"Tax Invoice" required	7 years
India	0%, 5%, 12%, 18%, 28%	₹20–40 lakh (varies)	GSTIN + HSN/SAC code required	6 years

Creating GST-Compliant Invoices

The invoicePrivate generator supports custom tax rates — set 10% for Australia, 5% for Canadian federal GST, 15% for New Zealand, or whatever rate applies to your supply. The tax amount and total are calculated automatically and shown correctly on the invoice PDF.

For Australia and Canada-specific invoice requirements, see the dedicated templates: Australia invoice template and Canada invoice template.