A GST invoice in India must contain the particulars required for that transaction under Rule 46 of the CGST Rules. If e-invoicing applies to the supplier and document, the supplier must also report the invoice data to an Invoice Registration Portal (IRP) and use the resulting Invoice Reference Number (IRN) and QR-code information as prescribed. A PDF by itself does not complete that registration step.
Start by identifying the right document—tax invoice or bill of supply—then check its required fields and whether the e-invoice rules cover the supplier. Thresholds and field requirements can depend on notifications, exclusions and transaction type; this is a general guide, not a determination of an individual business’s tax position.
Which GST document should you issue?
A tax invoice is not the right document for every supply. The document depends on the supplier’s status and the tax treatment of the supply.
| Document | When it is generally used | Tax shown |
|---|---|---|
| Tax invoice | For taxable supplies by a registered person, subject to the applicable provisions and exceptions. | Applicable tax rate and amount are included as required. |
| Bill of supply | CBIC’s sectoral FAQ identifies exempt supplies and supplies by a person paying tax under the Composition Scheme as cases where a bill of supply is issued instead of a tax invoice. | It does not show a tax rate or tax amount because GST is not collected on that document. |
Edge cases can depend on the specific provision and supply. Check the applicable GST rules rather than assuming one document type fits every sale.
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What details must a GST tax invoice contain?
CBIC Rule 46 sets out the particulars for a tax invoice, subject to its conditions, provisos and applicable notifications. Use this as a checklist, not as a claim that every field applies identically to every transaction.
- Supplier: Name, address and GSTIN.
- Invoice number: A consecutive serial number, unique for the financial year. Rule 46 permits more than one series and specifies the characters that may be used.
- Issue date: The date the invoice is issued.
- Recipient: For a registered recipient, name, address and GSTIN or UIN. For an unregistered recipient, Rule 46 requires recipient and delivery details, including State name and code, in specified circumstances. This includes a taxable supply valued at ₹50,000 or more; the rule also addresses cases where the recipient asks for those details below that value.
- Goods or services: Description; for goods, quantity and unit or unique quantity code. Include the applicable HSN code for goods or accounting code for services. The required code detail can depend on current notifications and the taxpayer or document class.
- Value: Total value and taxable value, accounting for discounts or abatements as applicable.
- Tax: Applicable tax rate and amount, with the relevant tax components identified for the transaction.
- Place and delivery: For an inter-State supply, place of supply and State name and code. Include a delivery address when it differs from the place of supply.
- Reverse charge: State whether tax is payable on reverse charge basis.
- Authentication: Supplier’s or authorized representative’s signature or digital signature, subject to the electronic-invoice exception and other applicable provisions.
CBIC’s Invoice Rules page is the primary reference for Rule 46. Check the current rule text and notifications for the fields and code requirements that apply to your class of taxpayer and transaction.
When is e-invoicing mandatory?
E-invoicing is a reporting and registration workflow for notified taxpayers and documents. The supplier prepares the commercial invoice data and reports it to an IRP; the IRP validates or records the submission and returns an IRN. It is not simply emailing a PDF, nor is the IRP creating the supplier’s commercial invoice.
IRIS IRP’s mandate guidance lists a ₹5 crore aggregate annual turnover (AATO) threshold effective 1 August 2023 and says preceding financial years from FY 2017–18 are considered. That figure is not a complete applicability test: the notified class, applicable exclusions and document type still matter. Do not decide from turnover alone; confirm the current notification and the taxpayer’s exact status.
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The threshold and exclusions can change. The relevant question is not only whether turnover meets the stated level, but whether the supplier and the particular document fall within the notified e-invoice rules.
How does the e-invoice process work?
- Prepare the data. Create the invoice in the business’s accounting or billing system, using the required data schema. Check the supplier and customer identifiers, document number and transaction details.
- Report it to an IRP. Submit the required invoice data through an authorized system or API, or an available portal workflow. Credit notes and debit notes may also be covered where the rules apply.
- Receive the IRN and required output. The IRP returns the IRN and validated or signed information. Use the IRN and QR-code information on the issued document as prescribed; IRIS IRP’s print guidance describes this output.
- Reconcile records. Match the registered document with accounting records and related return data, and with e-way bill processes where relevant.
IRP portal and API integration guidance from IRIS IRP describes the operational options. For a business choosing or configuring software, useful checks include GSTIN validation, duplicate-number detection, mandatory and conditional field validation, IRN and QR-code handling, audit trails, and reconciliation support. These are workflow criteria, not a recommendation of a particular product.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is the 30-day IRN reporting rule for larger taxpayers?
IRIS IRP records a production release dated 31 March 2025 stating that, effective 1 April 2025, taxpayers with AATO of ₹10 crore or more must report invoices, credit notes and debit notes within 30 days of the document date. The portal restricts IRN generation for a document reported after that window. The update references official GST advisory 543.
This is an operational deadline for the covered category, not a general 30-day rule for every GST taxpayer. Check the current advisory and portal requirements before relying on it for a particular business or document.
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When should the invoice be issued?
Invoice timing depends on whether the supply is of goods or services and on the applicable provision and circumstances. Continuous supplies, transport-related conditions and special categories can require different treatment. Do not apply one deadline to every GST invoice: identify the supply and check the relevant section and rules. CBIC FAQ material provides examples, but the applicable provision controls a specific case.
Common GST invoice and e-invoice mistakes
- Wrong supplier or buyer GSTIN: Compare the GSTIN with the legal entity’s verified master data before issue or IRP submission. An invalid identifier can cause validation failure.
- Duplicate invoice number or IRN: Check the document sequence and whether the document has already been registered before retrying a submission.
- Missing or malformed fields: Validate the current schema, including fields that are conditional on the transaction, rather than relying on a generic invoice template.
- Assuming a PDF is an e-invoice: Where the mandate applies, formatting or emailing the invoice does not replace reporting it to an IRP and completing the IRN step.
- Reporting late: A covered taxpayer with AATO of ₹10 crore or more must account for the 30-day reporting restriction effective 1 April 2025.
- Using a tax invoice for every supply: Confirm whether the transaction calls for a tax invoice or a bill of supply, particularly for exempt supplies or a Composition Scheme supplier.
- Treating HSN reporting as fixed across contexts: Code requirements can be affected by current notifications. The GST portal’s 25 April 2025 advisory concerns phased reporting in Table 12 of GSTR-1/1A; return-reporting guidance should not be mistaken for a universal invoice-printing rule.
If an error is found, correct the underlying records and follow the applicable correction or amendment process promptly. Consequences depend on the precise provision and facts; do not assume a particular penalty, automatic denial of input tax credit, detention or invalidity without checking the current legal basis.
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