What is the difference between commercial invoice and proforma invoice?

Dear student,

The differences between commercial and proforma invoice are: 
 

Commercial Invoice	Proforma Invoice
It Contains the details of products or services provided by the seller.	It provides information to the agent/buyer regarding the particulars of the goods yet to be delivered.
It is issued before payment.	It is issued before placing order.
It is a type of bill.	It is king of quotation.
It  inform buyer about actual amount due/ to be paid.	It help buyer to decide whether to place order or not.
It is entered in books of account	No entry for proforma invoice is done in books.

Regards