A GST tax invoice in India must generally identify the supplier and transaction, show the applicable tax separately, and include specific details that depend on the recipient, supply type and place of supply. Use the checklist below as a starting point: Rule 46 has conditions and notification-based variations, so a generic invoice template may not fit every transaction.
What details must a GST invoice include?
Rule 46 of the CGST Rules sets out the general particulars for a tax invoice, subject to applicable provisos and notification-based variations. Include the relevant fields for the transaction:
- Supplier: name, address and GSTIN.
- Invoice number and date: a consecutive serial number, in one or more series, unique for the financial year, and the invoice’s issue date.
- Recipient: name, address and GSTIN or UIN if registered. For an unregistered recipient, additional details apply to taxable supplies of ₹50,000 or more: recipient name and address, delivery address, and State name and code. Specific recipient-address rules also apply to some online supplies. The ₹50,000 figure is a threshold for these particulars, not a general threshold for issuing an invoice. CBIC, CGST Rules, Rule 46
- Supply description: HSN code for goods or Accounting Code for services, plus a description of the goods or services.
- Goods quantity: quantity and unit or Unique Quantity Code, where applicable.
- Values and tax: total value and taxable value, accounting for eligible discounts or abatements, and the applicable tax rate and amount shown separately by tax type. CBIC, GST FAQ
- Place and delivery: place of supply, including the State name, for an inter-State supply; add the delivery address if it differs from the place of supply.
- Reverse charge: state whether tax is payable on a reverse-charge basis.
- Authentication: supplier’s or authorised representative’s signature or digital signature, subject to the electronic-invoice proviso and other applicable rules.
Which fields are required depends on the transaction. Check the applicable rule and notifications for the supply rather than assuming every invoice uses an identical set of particulars.
When should I issue an invoice for goods or services?
Taxable goods
If the supply involves movement of goods, issue the invoice before or at the time of removal. If it does not involve movement, issue it before or at delivery or making the goods available. CGST Act, Section 31
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Taxable services
The general period under Rule 47 is 30 days from the date of supply. Insurers, banking companies and financial institutions, including NBFCs, have a 45-day period. Special timing provisions apply to some continuous supplies and supplies between distinct persons, so check the rule for those cases. CBIC, CGST Rules, Rule 47
Do exempt or composition supplies need a tax invoice?
Generally, a registered person making exempt supplies or paying tax under the composition scheme issues a bill of supply instead of a tax invoice charging GST. It is similar in many particulars, but does not show a tax rate and tax amount. CGST Act CBIC, Sectoral FAQs
A limited low-value exception applies to supplies below ₹200 to an unregistered recipient who does not ask for an invoice: the supplier may issue a consolidated invoice at the end of the day for those supplies. If the recipient asks for an invoice, the FAQ says it should be issued. This is not a general exemption for registered buyers or for cases where an invoice is requested. CGST Act CBIC, Sectoral FAQs
Does e-invoicing apply to my business?
For taxpayers covered by the applicable requirements, e-invoicing means reporting invoice data to an Invoice Registration Portal (IRP). The IRP assigns an Invoice Reference Number and QR code; e-invoice details are then transmitted to the GST portal for GSTR-1. GST e-Invoice System FAQ
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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteCoverage depends on the operative notification and its exemptions. The IRP FAQ’s rollout table is historical, and CBIC Notification 17/2022 records a change to the then-applicable threshold of ₹10 crore from 1 October 2022; that historical figure does not establish the threshold in force today. Check the current CBIC notification and IRP instructions before deciding whether your business is covered. GST e-Invoice System FAQ CBIC Notification 17/2022
CBIC Circular 186/18/2022-GST clarifies that the specified-entity e-invoice exemption applies to the entity as a whole, rather than only to selected supplies. As the circular is from 2022, confirm the currently operative exemption notification before relying on it for a present-day determination. CBIC Circular 186/18/2022-GST
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Which details should I check before sending an invoice?
Use these questions to identify fields or rules that may change for a particular transaction:
- Is the supply goods, services or a continuous supply?
- Is the recipient registered or unregistered, and does the value trigger additional recipient particulars?
- Is the supply intra-State or inter-State, and what place-of-supply and State details are required?
- Is it taxable, exempt or made by a composition taxpayer?
- Does reverse charge apply?
- Is the supplier covered by e-invoicing under the current notification and applicable exemptions?
These distinctions affect document type, timing and invoice particulars. For transaction-specific treatment, check the current Act, Rules and notifications that apply to your supply.
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