GST AMOUNT TO BE INCLUDED IN PROFORMA INVOICE?

Proforma Invoice is not a Tax invoice. It is only a way to inform the Buyer (receiver of Goods / Services) about  the addresses / GST number , Descripttion, qty , Rate, Value, GST amount , HSN/SAC code, etc. In short it tells about Total Liability. It (PI) cannot be taken to create purchase register or take input credit.  Regarding payment of taxes (domestic/ Export) it has to be done with proper Tax invoice / Export Bill . Persons (seller) opting for Composition Tax cannot raise a Tax invoice but pay tax under reverse charge mechanism .