Before paying a business expense in India, match the GST invoice to the supplier, your business, the order or engagement, the goods or services received, and the agreed amount. Then check the invoice particulars, determine whether e-invoicing applies, and preserve the supporting records. A complete-looking invoice is important evidence, but it does not by itself prove that the expense qualifies for input tax credit (ITC).
This checklist is for India and reflects official material available on 13 October 2026. GST rules, notifications and portal procedures can change, so confirm the current position for unusual supplies, special invoice classes and tax-rate or classification disputes.
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Use this pre-payment workflow
Run the following sequence before approving a bill. It separates commercial controls from GST controls, so a document that is technically formatted but does not describe a real or authorised purchase is not paid automatically.
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- Identify the parties. Match the supplier’s legal name, address and GSTIN to the vendor master, contract and purchase records. If your business is registered, check your own name, address and GSTIN or UIN as applicable.
- Identify the document. Confirm whether it is the relevant tax invoice, debit note, credit note or another permitted document. Record the invoice number and issue date exactly as shown.
- Reconcile the purchase. Compare the description, quantity, service evidence, delivery or completion record, price and discounts with the purchase order or engagement.
- Recalculate the tax. Check taxable value, tax rate, tax amount and total. Do not accept a difference merely because the invoice software produced it.
- Apply conditional fields. Establish whether place-of-supply, delivery-address, recipient-detail, reverse-charge or other particulars are required for this transaction before marking them missing.
- Check e-invoicing separately. If the supplier and transaction are covered by the current mandate, verify the invoice reference number (IRN) and signed QR code through the official process.
- Release payment only after exceptions are resolved. Investigate duplicate invoices, changed bank instructions, unexplained notes or mismatches before approval.
- File the evidence. Retain the invoice with the order, receipt or service-completion evidence, approval and any debit or credit note in the accounting records.
The particulars generally required on a tax invoice are set out in CBIC’s invoice rules. The commercial checks above are still necessary because a GSTIN or a correctly printed tax field does not prove that the billed supply occurred.
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Check the supplier and recipient identity
Supplier details
Under the ordinary Rule 46 checklist, the invoice should show the supplier’s name, address and GSTIN. Compare each item with the legal entity you engaged and with the location that actually made the supply. A mismatch can indicate a billing error, a different registered entity, or a transaction that needs tax advice. Do not silently edit the supplier details in your accounting system; obtain a corrected document or written clarification and retain the original trail.
Check the GSTIN character by character. Also compare the supplier’s name and address with the contract, purchase order, quotation and payment instructions. A supplier can have more than one registration or business location, so the relevant registration must correspond to the supply and the records you approved.
Registered recipient
Where the buyer is registered, the invoice should identify the recipient with the business’s registered name, address and GSTIN or UIN as applicable. Compare those fields with the registration certificate and the purchasing entity named in the contract. An invoice addressed to a group company, branch or employee instead of the entity that received the supply may require correction before payment and can affect downstream tax treatment.
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Rule 46 contains conditional details for an unregistered recipient when the taxable supply value is ₹50,000 or more. It also allows those details to be recorded below ₹50,000 when the recipient asks for them. This is a legal invoice-detail condition, not a general spending limit or an approval threshold. Establish the recipient’s status, taxable value and request before applying it, and confirm the current rule when the transaction is unusual.
Validate the invoice’s identity and chronology
Invoice number and date
Confirm the issue date and the serial number printed on the document. Rule 46 requires a consecutive serial number, in one or more series, that is unique for the financial year; the rule also specifies a maximum length of 16 characters. Treat that as a rule-specific document-control requirement, not as a payment deadline or a measure of invoice quality. Your accounts-payable system should detect a repeated number from the same supplier and flag a gap or unexpected change in the supplier’s numbering pattern for review.
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Capture the number exactly, including letters, prefixes and separators. Compare it with any purchase-order reference and with earlier invoices from that supplier. A numbering anomaly does not by itself prove fraud, but it should be explained before approval.
Correct document type and adjustments
Confirm that the document is the correct tax invoice, debit note, credit note or other permitted document for the event. If the supplier is correcting value, tax or another detail, reconcile the adjustment to the original invoice and preserve both documents. Do not overwrite the original record or treat a credit note as a new purchase. The accounting entry, payable balance and tax records should show how the adjustment changed the transaction.
Duplicate and altered copies
Search your purchase ledger and document repository for the same supplier, number, date, amount and reference. Compare the PDF or printout with the copy received through the supplier’s normal channel. An unexplained change in bank account, beneficiary name, invoice total or payment instructions should be independently confirmed with a known supplier contact before any funds move.
Reconcile what was bought, its value and its tax
Do not approve a bill solely because it contains all the expected headings. Match the invoice to evidence that the goods arrived or the service was performed and to the price that was authorised.
| Invoice element | What to compare | Control to perform |
|---|---|---|
| Description | Purchase order, contract, statement of work or delivery record | Confirm that the wording identifies the actual goods or service rather than a generic or unrelated description. |
| HSN or service accounting code | Product or service classification used for the transaction | Investigate a classification disagreement; do not invent a code or rate from the invoice alone. |
| Quantity and unit | Goods-receipt note, delivery challan, timesheet or usage record | Recalculate extensions and confirm the unit of measure. |
| Total value and taxable value | Agreed price, approved change order and discounts or abatements | Check that taxable value reflects the agreed reduction and that line totals add to the stated total. |
| Tax rate and tax amount | Current classification and transaction facts | Recompute the arithmetic and escalate a rate or classification doubt to current official material or a qualified tax professional. |
| Invoice total | Payment terms, purchase approval and any debit or credit note | Pay only the amount authorised after adjustments, rounding and advances are explained. |
Recompute each line and the invoice-level tax rather than relying on a spreadsheet total. This checklist does not establish the correct GST rate for a particular supply. Rates and classification can depend on the goods, service, exemptions and transaction facts, so resolve a dispute using current official guidance before posting or paying.
Apply the fields that depend on transaction facts
Place of supply and interstate treatment
Check the place of supply and the state details when the transaction is interstate or when the nature of the supply makes them relevant. Compare the state shown on the invoice with the recipient registration, delivery destination and the underlying contract. A wrong state can change whether the invoice shows central and state or integrated tax, so do not correct the tax split by hand without confirming the transaction’s legal treatment.
Delivery address
Where goods are delivered to an address different from the recipient’s registered address, check that the delivery location is recorded when the applicable rule requires it. Match the address to the goods-receipt evidence and the carrier or delivery record. A delivery address is not automatically required in every invoice; first establish that the condition applies.
Reverse charge
Determine whether the supply is subject to reverse charge under the current rules and facts. When it is, the invoice and your accounting treatment should clearly reflect that responsibility. Do not infer reverse-charge liability merely from a supplier’s wording or from a generic checklist. Confirm the category, recipient status and current notification before recording tax.
Signature or digital signature
A signature or digital signature appears in the general invoice-field list, but GSTN Invoice Registration Portal guidance states that the supplier-signature requirement is waived for an invoice with an assigned IRN. Apply the rule that matches the document and its e-invoice status rather than rejecting every unsigned electronic copy.
Determine whether e-invoicing applies, then verify it
E-invoicing is not a universal requirement for every GST invoice. The current mandate applies to specified supplier and transaction classes, with exemptions and notifications that must be checked for the particular case. GSTN’s e-invoicing mandate guidance explains the scope at a high level; portal enablement alone is not proof that a supplier is liable to issue an e-invoice.
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What to look for on a covered invoice
For an invoice that is required to be reported, check for the IRN and the digitally signed QR code. The IRN is the portal-generated reference for the reported document. The QR code should be readable and verifiable, not merely an image pasted onto a PDF. GSTN describes the required fields and generation process in its e-invoice printing and mandatory-fields guidance.
Verify the decoded values
- Use the official e-invoice verification facility described by GSTN rather than relying on a screenshot supplied by the vendor.
- Decode the signed QR and compare the supplier GSTIN, recipient GSTIN, invoice number, invoice date and invoice value with the invoice copy and your purchase records.
- Record the verification result with the invoice file and note any mismatch for supplier correction.
- Where timing matters, check the current status. IRP guidance notes that an e-invoice may be cancelled within 24 hours; a copy that was valid when received can therefore require a status check before posting or paying.
Recipient-oriented instructions are available in GSTN’s guidance on receiving e-invoices. If the mandate does not apply, the absence of an IRN is not, by itself, a defect in an otherwise applicable tax invoice.
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Match approval, receipt and performance
Attach the approved purchase order, contract or engagement, goods-receipt note, delivery evidence, timesheet, milestone acceptance or other service-completion record. For recurring services, identify the period covered and confirm that it has not already been billed. The invoice should describe a liability your business actually authorised and received.
Check payment terms and adjustments
Match the requested amount to the agreed payment terms, advances and any credit or debit note. GST invoice-field rules do not determine when payment is due; the contract and purchase terms govern that question. If the supplier requests early payment, a new bank account or a different beneficiary, verify the change through a previously trusted channel and follow your internal payment controls.
Resolve exceptions in writing
Put mismatches on hold and ask the supplier for a corrected invoice, credit note, debit note or factual explanation. Common hold triggers include a different GSTIN, duplicate number, wrong recipient, inconsistent date, missing conditional detail, incorrect quantity, unexplained tax arithmetic or an altered bank instruction. Keep the original invoice and the correspondence so an auditor can see what changed and why.
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Keep records that support the transaction
Retain the invoice and the evidence that connects it to the purchase: approval, order or contract, receipt or service acceptance, payment record, correspondence, e-invoice verification and any adjustment document. CBIC’s accounts and records rules describe maintaining invoice registers and records for supplies received, among other records. Use a consistent file naming and access process so the invoice can be traced from the ledger to the underlying transaction.
For a multi-location business, preserve the record with the registration and accounting unit that received the supply. If a document is replaced, retain the superseded copy and record the reason, date and approving person. This protects the audit trail without changing the original invoice history.
Why this checklist does not prove input tax credit
ITC is a separate legal decision. Section 16 of the CGST Act includes possession of an eligible tax invoice or other prescribed document, receipt of the goods or services, supplier furnishing or reporting and tax-payment conditions, and furnishing of the recipient’s return. The purchase must be used or intended for use in the course or furtherance of business, and restrictions and blocked-credit provisions can still apply. The statutory framework is set out in the CGST Act, while CBIC provides an input tax credit reference page.
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Payment timing also matters in relevant cases: the Act contains a 180-day condition for payment of the value plus tax to the supplier, with exceptions and consequences. That condition does not turn the invoice checklist into an ITC approval. Before claiming credit, reconcile return data, confirm actual receipt and business use, check blocked-credit rules and review any later amendments or transaction-specific restrictions.
When to stop payment and escalate
- The supplier identity or GSTIN does not match the entity that contracted or supplied.
- The recipient details identify the wrong legal entity, registration or branch.
- The invoice number is duplicated, altered or inconsistent with the supplier’s financial-year series.
- Goods or services cannot be tied to a receipt, acceptance record or approved engagement.
- Quantity, price, discount, taxable value, tax rate or tax amount does not reconcile.
- A conditional field appears wrong after you establish that its legal condition applies.
- An e-invoice should apply but the IRN or signed QR is absent, unverifiable or decodes to different parties, date or value.
- The invoice has been cancelled, replaced or adjusted without a corresponding document and accounting entry.
- Payment instructions changed without independent confirmation.
Escalate tax-rate, classification, reverse-charge, place-of-supply and ITC questions to a qualified tax professional or the current CBIC/GSTN material. Accounts payable can verify documents and arithmetic; it should not make a legal determination that the evidence does not support.
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