Coworking GST invoice format in India (with a sample)

A coworking membership invoice is a GST tax invoice like any other under Indian law — but the details operators get wrong tend to repeat: the SAC code, the place of supply, and the invoice number series. This guide walks through the exact coworking GST invoice format, shows a worked sample for a dedicated desk membership, and flags the mistakes that surface during a GST audit or GSTR-1 reconciliation.

This is general information, not tax or legal advice — confirm the specifics with a qualified accountant.

The coworking GST invoice format: mandatory fields

Under Rule 46 of the CGST Rules, a tax invoice has to carry a fixed set of fields. Miss one and the document may not qualify as a valid tax invoice — which can cost your member their input tax credit.

Three of these fields cause most of the trouble, so they are worth unpacking.

The SAC code for coworking

GST treats a coworking membership as a supply of service, taxed at 18%. The commonly cited SAC is 997212 — rental or leasing services involving own or leased non-residential property. Some operators classify parts of their offering differently, such as a bundled business-support package, so confirm the right code for your services with your accountant. The code can vary; the 18% rate on the core desk or office supply is the well-established position. For more detail, see our guide to coworking GST billing in India.

The tax split: CGST/SGST or IGST

The 18% is charged as either:

• CGST 9% + SGST 9% for an intra-state supply, or
• IGST 18% for an inter-state supply.

Which one applies depends on the place of supply — not on where your member's head office happens to sit.

Place of supply

For services connected to immovable property — which is how a physical desk or private office is usually treated — the place of supply is the location of the property, meaning the coworking space itself. Because your space and your GST registration are normally in the same state, most coworking desk invoices are intra-state: CGST + SGST. IGST is the exception, not the default. Classification can be argued for some bundled or virtual services, so confirm the treatment with your accountant.

A sample coworking GST invoice

Here is a worked example for a single dedicated desk membership priced at ₹10,000 per month. The space is registered in Karnataka and bills a member who is also in Karnataka, so this is an intra-state supply.

Supplier: Acme Coworking Pvt Ltd, Bengaluru, Karnataka — GSTIN 29ABCDE1234F1Z5 Invoice number: ACME/2026-27/0042 Invoice date: 01 Jul 2026 Recipient: Meridian Design LLP, Bengaluru — GSTIN 29PQRSX6789K1Z2 Place of supply: Karnataka (29) Reverse charge: No

For a purely physical desk the place of supply stays with the space, so this split is what you will almost always issue. A single IGST @ 18% line of ₹1,800 replaces the CGST/SGST pair only where the place of supply falls in a different state — uncommon for a desk tied to one location, but possible for supplies not tied to the property, such as certain virtual-office services.

Common mistakes on coworking invoices

Three errors show up again and again.

Using the wrong SAC. Picking a goods HSN, or copying a code from an unrelated template, misstates the nature of the supply. For a coworking desk or office, 997212 is the usual fit — but verify it rather than assume.

Getting the place of supply wrong. Leaving it blank, or defaulting to the member's billing-address state, produces the wrong CGST/SGST-versus-IGST split. For immovable property the place of supply follows the space, not the customer.

Breaking invoice-number continuity. GST expects a consecutive series, unique within the financial year. Gaps, duplicates, or resetting the counter mid-year all raise flags during a GST audit and break GSTR-1 reconciliation. If you want a fresh sequence, reset it at the start of the financial year in April — never partway through.

A few more are worth a check: omitting the member's GSTIN on B2B invoices, which blocks their input tax credit; rounding lines inconsistently so the totals do not tie out; and issuing the invoice outside the prescribed time limit for a supply of services.

How ofyse produces the correct format automatically

Instead of maintaining a spreadsheet template, ofyse builds each invoice from your plan and member data:

• GST-correct fields by default. GSTIN, SAC, taxable value, the CGST/SGST or IGST split, and place of supply are filled from your configuration rather than typed by hand.
• Region-aware tax. The 18% is applied and split according to the place of supply, so intra-state and inter-state invoices come out right.
• A continuous invoice-number series. Numbering stays consecutive and unique per financial year, so you avoid the gaps that trip up reconciliation.
• Clean PDF invoices. Each invoice renders to a tidy, white-label PDF you can email or download, and recurring memberships bill on a schedule without re-keying.
• GSTR-ready data and e-invoicing. Your invoice data is structured for GSTR filing, and ofyse supports IRN e-invoicing. E-invoicing applies once your aggregate turnover crosses the current prescribed threshold — check the latest limit with your CA — and our guide to e-invoicing and IRN for coworking covers the workflow.

You can see the full billing and GST feature set or compare the published pricing plans, which include a 30-day free trial with no card required.