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GST invoicing for events in India

If you're charging money for tickets in India, you're in the GST net. This is the practical version — rates, invoice format, when TCS kicks in, what "reverse charge" means for foreign attendees, and the mistakes that trigger a finance-team NPS score of zero.

What GST rate applies to your event?

Most B2B and corporate events land at 18%. Charity fundraisers and government-organised events have separate treatment — check with your CA.

What a GST-compliant event ticket invoice must contain

1. "Tax Invoice" in prominent text at the top
2. Your business name, address and GSTIN (the organiser)
3. Invoice number (sequential, unique per financial year)
4. Invoice date
5. Attendee/buyer name, address and GSTIN (if provided)
6. Description of service (e.g. "Conference admission — Delegate Pass")
7. SAC code (e.g. 998596)
8. Taxable value (base price without GST)
9. CGST + SGST (if buyer is in same state as you) OR IGST (if buyer is in different state or outside India)
10. Total amount payable (base + tax)
11. Place of supply (buyer's state)

Miss any of these and the attendee's finance team can't claim input tax credit — which means an angry email lands in your inbox on Monday.

CGST + SGST vs IGST — which one applies?

Depends on where the buyer is registered, not where the event is held.

• Your GSTIN is in Karnataka. Buyer's GSTIN is in Karnataka. → 9% CGST + 9% SGST
• Your GSTIN is in Karnataka. Buyer's GSTIN is in Maharashtra. → 18% IGST
• Buyer has no GSTIN (individual). Place of supply is the buyer's declared address. → Same logic as above

Capturing GSTIN at checkout

Make GSTIN optional. Most corporate attendees will fill it in to claim credit; most retail buyers won't.

If the attendee provides a GSTIN:

• Validate the format (15 chars, first 2 = state code, next 10 = PAN, next 3 = entity+check)
• Include GSTIN + company name on the invoice
• Include the buyer's registered address (they'll usually type it in, or you can pre-populate from a paid GSTIN lookup API)

If the attendee doesn't provide GSTIN, still generate an invoice — but marked as "Non-GSTIN buyer" and no ITC claim possible for them.

TCS — when does it apply?

Only when you sell through a marketplace. If Eventbrite or BookMyShow sells your ticket, they're the "e-commerce operator" under Section 52 CGST Act. They collect 1% TCS on the taxable value and remit to the government. You claim it back in your GSTR-8.

If you sell direct (from your own website, from SignupDesk, from your own Razorpay account), TCS does not apply. You collect the full GST and remit as normal.

Foreign attendees — reverse charge and export rules

Two scenarios:

1. Foreign attendee attends your event in India

Place of supply = India (where the event happens). Charge them 18% IGST as normal. They can't claim ITC (they're not GST-registered in India), but the invoice still needs to be raised.

2. Your event is virtual/hybrid and the attendee is outside India

This qualifies as export of services. Zero-rated under GST if:

• Supplier (you) is in India
• Recipient is outside India
• Place of supply is outside India (typically the recipient's location)
• Payment received in convertible foreign exchange

Issue a "zero-rated export" invoice (no GST charged, LUT/bond on file). Wire in the foreign exchange, file GSTR-1 with the export code.

The five mistakes we see most often

1. Invoice sent late. Attendee pays on Monday, you send invoice on Friday. Their finance closes the month on Wednesday. Now you're on their bad-vendor list. Auto-generate the invoice on payment.
2. Wrong CGST/SGST vs IGST split. You default to CGST+SGST because "we're both in India." Wrong — depends on buyer state, not just country.
3. No SAC on the invoice. Technically OK for B2C, but B2B buyers won't accept invoices without SAC.
4. Sequential invoice numbers reset mid-year. Numbers must be sequential per financial year, per series. If you restart from 001 in October, GST audit finds it.
5. Missing GSTIN of an eager corporate attendee. Add a "Missing your GSTIN?" reminder on the confirmation email. They'll fill it in and thank you.