General information, not tax or legal advice. GST and transport rules change from time to time. Check the official source linked below, or ask your CA, before acting on anything here.
Why the details matter
A tax invoice is not just a receipt. For your buyer it is the document that lets them claim input tax credit, and for you it is the proof of what you sold and how much tax you collected. If a required detail is missing, the buyer's credit can be questioned and your own records become harder to defend in an audit.
The list of required details is laid down in Rule 46 of the Central Goods and Services Tax Rules, 2017. The checklist below follows that rule in simple words.
About you, the seller
- Your name, address and GSTIN. Exactly as on your GST registration.
- An invoice number. A consecutive serial number of up to 16 characters. It may use letters, numbers, hyphens (-) and slashes (/), and must be unique for the financial year. Many businesses use a pattern like
GL/26-27/0015. - The date of issue.
- Signature or digital signature of you or your authorised person.
About the buyer
- If the buyer is registered: their name, address and GSTIN (or UIN).
- If the buyer is not registered and the taxable value is ₹50,000 or more: their name, address, and the delivery address with the name of the State and its code.
- If the buyer is not registered and the value is below ₹50,000, the same details must still be written if the buyer asks for them.
About the goods or services
- HSN code for goods or SAC for services — see our guide on how many digits you need.
- Description of the goods or services.
- Quantity and unit for goods (for example 25 KGS, 10 NOS, 2 BAG).
- Taxable value — the value on which tax is charged, after any discount shown on the invoice.
- Total value of the supply.
About the tax
- Rate of tax — separately for central tax (CGST), State tax (SGST) or Union territory tax (UTGST), integrated tax (IGST) and cess, whichever applies.
- Amount of tax charged under each head.
- Place of supply with the name of the State, when the sale is between two States. Our guide on CGST, SGST and IGST explains how to decide this.
- Delivery address, if it is different from the place of supply.
- Whether tax is payable on reverse charge. Write “Yes” or “No”.
A sample layout
Most GST invoices follow the same simple layout. Reading from top to bottom:
| Part of the bill | What goes there |
|---|---|
| Top | “Tax Invoice”, your business name, address, GSTIN, invoice number and date |
| Buyer block | Buyer’s name, address, GSTIN, State and place of supply |
| Item table | Description, HSN, quantity and unit, rate, taxable value |
| Tax block | CGST and SGST (or IGST) — rate and amount for each rate used |
| Totals | Total taxable value, total tax, invoice total in figures and words |
| Bottom | Reverse charge Yes/No, bank details if you want, signature |
When a bill has items at different GST rates, show the tax for each rate separately so the buyer can match it with their records.
E-invoice and QR code
Businesses whose aggregate turnover crosses the limit notified by the government must generate an e-invoice on the Invoice Registration Portal for their B2B invoices. The portal returns an Invoice Reference Number (IRN) and a QR code, and the QR code has to be printed on the invoice. Check the current turnover limit on the official e-invoice portal before deciding whether it applies to you.
When to issue the invoice
- Goods: before or at the time the goods are removed for delivery (or handed over, where there is no movement).
- Services: within the time limit set in the rules — generally 30 days from the date of supply.
How many copies
For goods, the invoice is prepared in three copies, marked:
- ORIGINAL FOR RECIPIENT
- DUPLICATE FOR TRANSPORTER
- TRIPLICATE FOR SUPPLIER
For services, two copies are enough: ORIGINAL FOR RECIPIENT and DUPLICATE FOR SUPPLIER. A digital invoice shared as a PDF is fine, as long as it carries every required detail.
Common mistakes to avoid
- Skipping numbers, or starting the series again in the middle of a financial year.
- Writing the buyer's GSTIN wrongly — always copy it from their certificate or verify it on the GST portal.
- Charging CGST + SGST on a sale to another State (it should be IGST).
- Rounding each line differently from the total.
- Leaving out the place of supply on inter-State invoices.
Official sources
- CBIC — Rule 46, CGST Rules 2017 (Tax invoice)
- CBIC — Tax invoice, credit and debit notes (GST rules)
- GST Council — Flyer on tax invoice and other instruments
- GST e-invoice system (official portal)
GOODLOAD fills in your details, the buyer’s details, HSN, tax and totals for you, and numbers every bill in order.
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