A GST tax invoice must carry the details listed in Rule 46 of the CGST Rules, 2017. The main ones are the supplier's name, address and GSTIN, a unique invoice number of up to 16 characters, the date, the buyer's name, address and GSTIN (if registered), HSN code, description, quantity, taxable value, the GST rate and amount split into CGST, SGST or IGST, the place of supply for inter-state sales, and the supplier's signature. There is no fixed layout: any design is fine as long as these fields are present.
Who must issue a tax invoice
Under Section 31 of the CGST Act, every GST-registered person who supplies taxable goods or services must issue a tax invoice. The fields that the invoice must show are listed in Rule 46 of the CGST Rules, 2017.
Two kinds of registered sellers do not issue a tax invoice. A composition dealer and a seller of exempt goods issue a bill of supply instead. See tax invoice vs bill of supply.
Checklist of mandatory fields
| Field | What to write |
|---|---|
| Supplier details | Name, address and GSTIN of the seller |
| Invoice number | A consecutive serial number, unique within the financial year, of not more than 16 characters. Letters, numbers, hyphen (-) and slash (/) are allowed |
| Invoice date | Date of issue |
| Buyer details (registered buyer) | Name, address and GSTIN or UIN of the buyer |
| Buyer details (unregistered buyer) | Name and address of the buyer and the delivery address with state name and code, if the taxable value is ₹50,000 or more. Below ₹50,000 these are needed only if the buyer asks for them |
| HSN or SAC code | HSN code for goods or service accounting code for services. See how many HSN digits you need |
| Description | Description of the goods or services |
| Quantity and unit | Quantity for goods, with the unit or Unique Quantity Code (for example PCS, KGS, MTR) |
| Total value | Total value of the supply |
| Taxable value | Value after deducting any discount or abatement |
| Rate of tax | Rate of CGST, SGST or UTGST, IGST and cess, as applicable |
| Amount of tax | Tax amount under each head: CGST, SGST or UTGST, IGST and cess |
| Place of supply | Place of supply with the name of the state, for an inter-state sale |
| Delivery address | Address of delivery, where it is different from the place of supply |
| Reverse charge | Whether the tax is payable by the buyer on reverse charge basis |
| Signature | Signature or digital signature of the supplier or an authorised person |
| QR code with IRN | Only for businesses covered by e-invoicing. See who must generate e-invoices |
Rule 46 fixes the contents, not the design. You can add your logo, bank details, terms and a footer note, and arrange the fields in any order.
CGST and SGST or IGST: which tax to show
- Sale within the same state: charge CGST and SGST, each at half of the GST rate. A product taxed at 18% shows 9% CGST and 9% SGST.
- Sale to another state: charge IGST at the full rate and write the place of supply with the state name.
The first two digits of a GSTIN are the state code, so comparing your GSTIN with the buyer's GSTIN is a quick way to see whether a B2B sale is within the state or outside it.
When the invoice must be issued
- Goods: before or at the time the goods are removed for delivery, or at the time of delivery where no movement is involved.
- Services: within 30 days of supplying the service.
How many copies
Rule 48 says how many copies to prepare:
- Goods: three copies. Original for the buyer, duplicate for the transporter and triplicate for the supplier.
- Services: two copies. Original for the recipient and duplicate for the supplier.
Small sales to consumers
A registered seller need not issue a tax invoice for a sale below ₹200 when the buyer is unregistered and does not ask for an invoice. In that case one consolidated invoice is made at the end of each day for all such sales.
In practice most shops using billing software print a bill for every sale anyway, because it keeps stock and cash correct.
Common mistakes
- Invoice numbers that repeat, skip or run longer than 16 characters
- Wrong or missing GSTIN of a registered buyer, so the buyer cannot get input tax credit
- Charging CGST and SGST on a sale to another state, or IGST on a local sale
- Missing HSN code where your turnover makes it compulsory
- Showing GST on the bill when you are under the composition scheme
How FundRaksha Book helps
FundRaksha Book is GST billing software for shops and wholesalers. You choose the regular or composition scheme once. Under the regular scheme GST is shown and charged separately on every bill. You can show or hide your address, GSTIN, batch numbers and a footer note, and print original and duplicate copies. The first 300 invoices are free, then it is ₹999 a year. Create a free account.
Frequently asked questions
Is there a fixed GST invoice format prescribed by the government?
No. Rule 46 of the CGST Rules lists the details an invoice must contain, but there is no compulsory layout. Any format is valid if it carries all the required fields.
How long can a GST invoice number be?
Not more than 16 characters. It must be a consecutive serial number, unique for the financial year, and may contain letters, numbers, hyphen and slash.
Is the buyer's GSTIN compulsory on the invoice?
Yes, when the buyer is registered under GST. For an unregistered buyer, name and address are needed when the taxable value is ₹50,000 or more, or when the buyer asks for them.
Is a signature required on a GST invoice?
Rule 46 asks for the signature or digital signature of the supplier or an authorised representative. The rule relaxes this for electronic invoices issued as per the Information Technology Act, and e-invoices carry a digitally signed QR code. Check with your CA how this applies to your invoices.
Do I need to issue an invoice for a sale of less than ₹200?
Not if the buyer is unregistered and does not ask for one. You then make one consolidated invoice at the end of the day for all such sales.
Can a composition dealer issue a tax invoice?
No. A composition dealer issues a bill of supply and cannot charge GST on it.
This guide is general information for Indian businesses, not tax advice for your specific case. GST rules, limits and dates change; confirm the current position with your CA or on the GST portal (gst.gov.in) before acting.
Related guides
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