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Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →A GST tax invoice in India generally needs the supplier’s GSTIN and address, a financial-year-unique serial number, issue date, supply details, taxable value, and tax rate and amount shown separately. The exact fields depend on the transaction: goods and services have different details and deadlines, and recipient status, place of supply, reverse charge and e-invoicing can change what you must include. Use this checklist alongside the applicable rule and notification for your supply.
What details must a GST invoice include?
Rule 46 of the CGST Rules sets out the general particulars for a tax invoice, subject to provisos and notification-based variations. Check which conditional fields apply to the particular supply.
- 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 date of issue.
- Recipient: For a registered recipient, name, address and GSTIN or UIN. For an unregistered recipient, additional particulars apply in specified cases below.
- 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 the supply is of goods.
- Value and tax: Total value and taxable value, accounting for eligible discounts or abatements, and the applicable tax rate and amount, separated by the relevant tax type.
- Place and delivery details: Place of supply, including the State name for an inter-State supply; include the delivery address if it differs from the place of supply.
- Reverse charge: State whether tax is payable on a reverse-charge basis when applicable.
- Authentication: Supplier’s or authorised representative’s signature or digital signature, subject to the e-invoice proviso and other applicable rules.
Extra particulars for an unregistered recipient
Where a taxable supply to an unregistered recipient is valued at ₹50,000 or more, Rule 46 calls for the recipient’s name and address, the delivery address, and the State name and code. This is a requirement for specified invoice particulars, not a general threshold for whether an invoice must be issued. Other specific recipient-address provisions apply to certain online supplies. See CBIC Rule 46.
Show the tax separately
The invoice should show tax separately. For inter-State supplies, include the place of supply with the State name. These details help distinguish the tax charged and the State relevant to the supply; do not leave them to be inferred from a total. See the CBIC FAQ.
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When should you issue an invoice for goods or services?
| Supply | General deadline | Important qualification |
|---|---|---|
| Taxable goods involving movement | Before or at removal of the goods | Timing follows the removal connected with the supply. |
| Taxable goods without movement | Before or at delivery or making the goods available | Applies where the supply does not involve movement. |
| Taxable services | Generally within 30 days from the date of supply | Rule 47 sets a 45-day period for specified insurers, banking companies and financial institutions, including NBFCs. Special provisions also apply to certain distinct-person and continuous supplies. |
The goods deadlines come from Section 31 of the CGST Act; service timing is prescribed under Rule 47. The applicable facts and any special provision can affect the deadline. Consult the CBIC invoice rules and CGST Act.
Do you need a bill of supply instead?
A registered supplier making exempt supplies, or a supplier paying tax under the composition scheme, generally issues a bill of supply rather than a tax invoice charging GST. The bill of supply contains similar general particulars but does not show a tax rate and tax amount as a tax invoice does. See the CBIC FAQ.
The limited below-₹200 exception
CBIC’s FAQ describes a narrow exception for supplies below ₹200 to an unregistered recipient who does not request 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 to issue one. This is not a blanket exception for all low-value sales, and it does not apply as described to registered buyers.
Does e-invoicing apply to your business?
For taxpayers covered by the applicable rules, e-invoicing involves reporting invoice data to an Invoice Registration Portal (IRP). The IRP assigns an Invoice Reference Number (IRN) and QR code, and the GST portal receives the e-invoice details for GSTR-1. E-invoicing is a reporting process for covered invoices, not simply a choice to email or create an invoice electronically. See the IRP FAQ.
Do not rely on historical rollout figures to decide current coverage. CBIC Notification 17/2022 changed the then-applicable threshold from ₹20 crore to ₹10 crore with effect from 1 October 2022; that historical change does not establish the threshold in force in 2026. The IRP FAQ’s rollout table likewise describes historical phases, not a dependable current threshold. Before deciding whether your business must e-invoice, check the operative CBIC notification and current IRP instructions, including applicable exemptions. See CBIC Notification 17/2022 and CBIC Circular 186/18/2022-GST. The circular clarifies the treatment of specified entity-class exemptions, but current coverage must be checked against current rules and notifications.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Check these transaction details before issuing
- Is the supply goods, services, continuous supply, exempt, or made under the composition scheme?
- Is the recipient registered? If not, does the ₹50,000 rule for additional particulars apply, or another recipient-address provision?
- Is the supply intra-State or inter-State, and what place-of-supply and State information must appear?
- Does the invoice need a different delivery address or a reverse-charge statement?
- Does an applicable notification change invoice particulars, or does a current e-invoice notification cover the supplier?
A reusable invoice format can reduce omissions, but a generic template may not capture transaction-specific fields. Review the applicable rules and notifications when the supply, recipient or reporting obligation changes.
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