Real Estate Invoice Format
A GST-ready invoice format for a real estate agent / property broker in India — with the correct SAC code, the right GST rate, and the line items you actually bill. Fill it in and download a PDF, free and no sign-up.
Real estate agents and property brokers in India bill clients for brokerage on property sales, rentals, and related advisory work — not the property value itself, only your commission. Your service is taxed at 18% GST under SAC 9972 (997222 for building sales, 997223 for land, 997221 for property/rental management). GST registration is mandatory once your annual commission income crosses Rs 20 lakh (Rs 10 lakh in special-category states), and a proper tax invoice with your SAC code is what lets developer and corporate clients claim input credit.
What a real estate agent / property broker typically bills for
| Item / service | Billed | Typical rate |
|---|---|---|
| Brokerage on residential property sale (typically 1-2% of deal value) | % of sale value | ₹1,00,000 |
| Rental brokerage / tenant sourcing (usually 1 month's rent) | per deal | ₹25,000 |
| Commercial property sale brokerage | % of sale value | ₹2,00,000 |
| Property management / rent collection service | per month | ₹5,000 |
| Property advisory & site visit / consultation | per session | ₹2,000 |
| Documentation & agreement drafting assistance | per deal | ₹5,000 |
Indicative market rates — set your own. Add these as line items and the invoice totals GST for you.
Opens the free GST invoice generator, pre-filled with these items.
How to make a real estate invoice
Your name / business, GSTIN if registered, and the client's details.
List what you delivered — use the items above as a starting point — under SAC 997222.
Pick 18% GST, choose CGST+SGST or IGST, and download the PDF.
What a GST-compliant real estate invoice must include
A GST tax invoice should carry: your name, address and GSTIN; a unique invoice number and date; the client's name, address and GSTIN (if registered); a description of the service with its SAC code (997222 for real estate); the taxable value; the GST rate and amount split as CGST + SGST (same state) or IGST (inter-state); the total in words; and your signature. Brokerage is customarily due on successful closure — at agreement-to-sale or token/registration for sales, and on signing the lease for rentals. Standard residential brokerage is 1-2% of deal value from each side (buyer and seller) or one month's rent for rentals; commercial deals often carry higher slabs. Invoice immediately on closure with payment expected within 7-15 days.
Invoice format by profession
Real Estate invoice — frequently asked questions
What GST rate and SAC code do I put on a real estate brokerage invoice?
Charge 18% GST under SAC 9972. Use 997222 for brokerage on building/flat sales, 997223 for land sales, and 997221 for property/rental management. GST applies only to your commission, never to the property's sale value.
Do I need GST registration as a property broker?
Yes, once your total commission income in a financial year exceeds Rs 20 lakh (Rs 10 lakh in special-category states). Below that you can invoice without GST, but many developers and corporate clients prefer a GST-registered broker so they can claim input tax credit on your brokerage.
Is GST charged on the property price or only my commission?
Only on your commission/brokerage. The property's sale consideration is a separate transaction (with its own stamp duty and, for under-construction property, its own GST paid by the buyer to the developer). As the agent you raise a tax invoice solely for your service fee plus 18% GST.
Can I collect brokerage from both the buyer and the seller?
Yes — dual brokerage is common in Indian real estate, but you must raise a separate GST invoice to each party for the amount they pay, each charged at 18% GST under SAC 9972. Disclose the arrangement to avoid disputes over your commission.