GST invoice format: the fields a tax invoice must have
If you are GST-registered, your tax invoice has to carry a set of details under the CGST Rules (Rule 46). Missing ones are a common reason clients send invoices back, or their input tax credit gets stuck.
Checklist
| Field | Notes |
|---|---|
| Supplier name, address, GSTIN | Exactly as on your GST registration |
| Invoice number | A consecutive series, unique for the financial year, up to 16 characters (letters, digits, - and /) |
| Invoice date | Date of issue |
| Recipient name, address, GSTIN | GSTIN if the client is registered. For unregistered clients, name, address and state are needed when the invoice is ₹50,000 or more |
| HSN or SAC code | HSN for goods, SAC for services. How many digits you need depends on your turnover |
| Description, quantity, unit | Quantity and unit for goods |
| Taxable value | After any discount |
| Tax rate and amount | CGST + SGST when you and the client are in the same state, IGST when the states differ |
| Place of supply | State name and code, required for supplies between states |
| Reverse charge | Say whether tax is payable on reverse charge |
| Signature | Your signature or digital signature |
CGST+SGST or IGST?
Compare your state with the place of supply. Same state: split the rate in half (18% becomes 9% CGST + 9% SGST). Different state: charge the full rate as IGST.
Not registered for GST?
Then you don't issue a tax invoice and you can't charge GST. A plain invoice or bill of supply with your details, the client's, items, amount and payment details is enough. The invoice maker's "No GST" mode does this.
E-invoicing
Businesses above the e-invoicing turnover threshold must also report B2B invoices to the IRP and print the IRN and its QR. That is separate from the UPI payment QR. If you're below the threshold, it doesn't apply to you.
This is a formatting checklist, not tax advice. Rules change; confirm your case with a CA.