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Start with the document and transaction type
Do not begin by checking boxes on a generic invoice template. First identify what happened: a taxable supply or an exempt/composition supply; goods or services; intra-State or inter-State; registered or unregistered recipient; export or domestic sale; ordinary invoice or an e-invoice covered by the mandate. Those choices determine which particulars are relevant and where the transaction belongs in GSTR-1.
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Tax invoice or bill of supply?
A tax invoice is used for a taxable supply when GST is charged. A bill of supply is used for an exempt supply and by a taxpayer paying tax under the composition scheme. A bill of supply does not show tax charged in the way a tax invoice does, so applying a tax-invoice tax-rate check to it can create a false error. Confirm the underlying supply and the taxpayer’s scheme before reviewing the document. See the CBIC GST invoice rules.
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For each invoice, record these classifications in your accounting system or review sheet:
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- Goods or services.
- Taxable, exempt, nil-rated or non-GST supply.
- Intra-State, inter-State or export.
- Registered recipient, unregistered recipient or a special category such as an export customer.
- Original invoice, advance, credit note, debit note or amendment.
- Whether the supplier is required to report the document through the e-invoice system.
This matrix prevents a common failure: a document may contain plausible information but still be reported in the wrong GSTR-1 section.
Rule 46 particulars: the core invoice checklist
Rule 46 sets the particulars for a GST tax invoice, while the exact fields applicable to a transaction can vary. Use the CBIC list as the controlling checklist and mark a field as not applicable only after confirming the transaction facts.
| Particular | What to verify before filing | When it matters |
|---|---|---|
| Supplier identity | Legal name, registered address and GSTIN exactly match the registration and accounting master. | Every tax invoice; correct any spelling, address or GSTIN mismatch before reporting. |
| Invoice number | Consecutive within the chosen series, unique for the financial year, and within the permitted format. The CBIC FAQ says alphanumeric characters, hyphen and slash may be used and the number can be up to 16 characters. | Every invoice; test numbering across branches, series and financial-year resets. |
| Issue date | Date is valid, falls in the intended tax period and follows the applicable time-of-supply rules. | Every invoice; a date error can move a sale into the wrong return period. |
| Recipient details | For a registered recipient, name, address and GSTIN or UIN. For an unregistered recipient, enter the recipient and State details required for that transaction, including any Rule 46 value or destination condition. | Depends on recipient status and the applicable supply category; do not copy registered-customer fields to every consumer sale. |
| HSN or accounting code | Use the applicable HSN for goods or accounting code (SAC) for services, at the level required for the taxpayer and period. | Goods and services; notified HSN/SAC requirements can change, so verify the current rule. |
| Description | Describe what was supplied clearly enough to connect the invoice to the order, contract or delivery record. | Every line item; vague descriptions make classification and reconciliation difficult. |
| Quantity and unit | State quantity and the unit of measurement for goods. Reconcile with dispatch or stock records. | Goods; service invoices generally use the relevant service description rather than a goods quantity. |
| Total and taxable value | Check line extensions, discounts or abatements, taxable value and the invoice total. Preserve the calculation that produced each figure. | Every taxable invoice; values must agree with the books and return data. |
| Tax rate and amount | Verify the applicable tax rate and calculate the amount under the correct head (CGST/SGST or IGST, as applicable). Reperform rounding. | Taxable supplies; a checklist cannot resolve a disputed classification or tax treatment. |
| Place of supply | For an inter-State supply, state the place of supply and State name. Ensure the tax head agrees with that location. | Inter-State transactions and other cases where place-of-supply information is required. |
| Delivery address | Show a different delivery address when goods are delivered somewhere other than the recipient’s stated address and the rule requires it. | Bill-to/ship-to and similar arrangements. |
| Reverse-charge indication | Mark whether tax is payable under reverse charge, using the required indication and keeping the supporting transaction record. | Only where reverse charge applies; never infer it from a customer’s request. |
| Signature or digital signature | Include the supplier’s signature or permitted digital signature, subject to the applicable provisions and system process. | Where required for the document and manner of issue. |
Check numbering, dates and customer fields in detail
Number series and financial year
Choose a series that your business can control, then test it for continuity and uniqueness across the financial year. Keep evidence of cancelled numbers rather than silently reusing them. The CBIC FAQ’s 16-character limit and permitted alphanumeric, hyphen and slash characters apply to invoice numbers; confirm the current FAQ and your system’s validation before adopting a longer or symbol-heavy series. The FAQ is available at CBIC Frequently Asked Questions.
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Registered recipients
Compare the recipient’s legal name, address and GSTIN/UIN with the purchase order, registration record and any change notice. A single wrong digit can prevent the customer from matching the invoice and can place your B2B supply in the wrong recipient record.
Unregistered recipients
Do not assume an unregistered sale needs the same fields as a B2B invoice. Rule 46 calls for recipient and delivery information in specified situations, including conditions tied to value and the State or destination. Apply the rule to the actual transaction and retain the evidence used to decide whether those details were required. Consumer supply summaries still have to reconcile to the underlying invoices or daily sales records.
Reconcile classification, value and tax arithmetic
Goods, services and HSN/SAC
Check the description against the HSN for goods or accounting code for services and against the code used in your books. The required level of HSN/SAC detail can depend on notified rules and taxpayer circumstances; verify the requirement for the filing period rather than relying on an old template. If classification is disputed, escalate it to a tax adviser instead of treating this mechanical checklist as a classification opinion.
Line calculations
- Recalculate quantity multiplied by unit price for each goods line, then apply documented discounts or abatements.
- Confirm the resulting taxable value agrees with the accounting entry and contract.
- Apply the selected tax rate to the taxable base and split the amount under the applicable tax head.
- Check rounding at line and invoice level against the system used to prepare the return.
- Compare the final total with the amount collected or receivable; investigate any unexplained difference.
Keep the working papers for discounts, advances, abatements and adjustments. They explain why the taxable value is not simply the gross line total.
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Verify location and special tax treatment
Inter-State place of supply
For an inter-State supply, check the place-of-supply State name on the invoice and confirm that IGST, rather than a CGST/SGST combination, is used where applicable. The customer address alone is not a substitute for applying the place-of-supply rule to the transaction.
Different delivery address
Where goods are billed to one party and delivered to another location, compare the delivery address with the order, transport document and actual dispatch record. Include the different address when the rule requires it; this is especially important in bill-to/ship-to arrangements.
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Reverse charge
Check the reverse-charge indicator and the supporting determination. A reverse-charge transaction may require different accounting and return treatment, so do not leave the field blank merely because the recipient is registered or because the supplier did not collect tax.
Handle credits, debits, advances and amendments
GSTR-1 is not only a list of current invoices. The GST Portal says applicable reporting includes invoice-level supplies to registered persons, certain inter-State supplies to unregistered persons, exports, advances and their adjustments, credit and debit notes, amendments, and summaries of nil-rated, exempt and non-GST supplies. Review the original document and every adjustment together.
- Credit or debit note: link it to the original invoice where required, use the correct date and reason, and confirm that the adjustment is included in the intended period.
- Advance: check the advance entry and the later adjustment against the tax point and the portal’s current table instructions.
- Amendment: retain the original values, corrected values and amendment reference so the return changes can be traced.
- Export: reconcile invoice number, recipient and shipping or export documentation to the export reporting fields.
- Exempt, nil-rated and non-GST supplies: include them in the applicable summary even though no output tax is charged.
Use the current GST Portal GSTR-1 guide to map each category to the correct table. Portal labels and reporting instructions can change, including changes identified for return periods from August 2024.
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Match source records to GSTR-1 before submission
| Source record | Return reconciliation | Control question |
|---|---|---|
| B2B and other registered-person invoices | Match invoice number, date, recipient GSTIN, taxable value and tax by head to the relevant invoice-level section. | Can the recipient’s GSTIN and the reported amount be traced to one approved invoice? |
| Inter-State consumer supplies | Aggregate or report them as required for the destination and transaction category, using the portal’s current instructions. | Does the State, value condition and tax treatment support the selected section? |
| Exports | Reconcile invoice and export details to the applicable export fields. | Do invoice, shipping and export records agree? |
| Advances and adjustments | Match original advance entries with subsequent invoice or adjustment entries. | Has the same amount been reported twice or omitted when adjusted? |
| Credit and debit notes | Trace each note to its original invoice and period. | Is the note linked, dated and reflected in the correct return? |
| Nil-rated, exempt and non-GST supplies | Reconcile the summary to sales registers even though output tax is zero. | Are zero-tax sales included rather than mistaken for no activity? |
| HSN/SAC summary | Aggregate quantities or values and tax by code as required. | Do the summary totals reconcile to the invoice register? |
The GST Portal instructions for creating the outward-supplies return describe online entry, the Returns Offline Tool and third-party ASP applications through GSPs. Whichever method you use, reconcile the upload or import output—not just the source spreadsheet—before filing.
Confirm e-invoice status and data flow
For taxpayers covered by the e-invoice mandate, create the invoice in the accounting, billing or ERP system and obtain the required IRP registration details, including the Invoice Reference Number (IRN) and QR code where applicable. The official e-Invoice System explains mandatory fields and IRN-generation modes at E-invoice Printing: Process, Mandatory Fields, Modes of IRN Generation.
The GST Portal states that IRP e-invoice details are received and updated in GSTR-1. That does not mean you should assume the return is complete: verify that the document was accepted, that the IRN is valid, and that the values and recipient GSTIN appeared in the expected period and table. Conversely, do not manually create a second invoice entry without checking the portal status, because duplicate reporting can overstate turnover and tax. Mandate coverage, thresholds and timelines depend on current notifications, so check the applicable notification for your taxpayer and filing period.
Use a repeatable pre-filing procedure
- Export the period’s invoice, bill-of-supply, credit-note, debit-note, advance and amendment registers.
- Classify each record by document type, supply type, recipient status, location and e-invoice applicability.
- Run the Rule 46 checks for supplier, number, date, recipient, description, HSN/SAC, values, tax, place of supply, delivery address, reverse charge and signature requirements.
- Recalculate totals and compare taxable value and tax by head with the general ledger and collections or receivables.
- Check links between notes or amendments and original invoices; resolve missing or duplicate references.
- Reconcile exports, consumer supplies, advances, exempt or nil-rated supplies and the HSN/SAC summary to the GSTR-1 tables.
- For e-invoices, confirm IRN and QR status and compare IRP data with the portal’s populated records.
- Review validation errors in the online form or offline upload, correct the source record, regenerate the file if needed and recheck totals.
- Save the filed return acknowledgement, the final invoice register and the reconciliation report with an explanation for every manual adjustment.
Common failures and how to correct them
- Wrong document type: cancel or correct the record under the applicable procedure and issue a bill of supply or tax invoice that reflects the actual scheme and supply.
- GSTIN or invoice-number typo: correct the source master, issue the permitted amendment or note, and ensure the corrected value is reported in the appropriate period.
- Tax head does not match location: revisit place of supply, document the reason and follow the prescribed correction process rather than editing only the return total.
- IRP record missing from GSTR-1: verify IRN status, period and portal processing, then follow the current portal recovery or reporting instructions.
- Duplicate upload: compare invoice numbers and recipient GSTINs across imports and online entries before filing; remove the duplicate at source and rerun the reconciliation.
- Zero sales mistaken for no return: distinguish no business activity from exempt or nil-rated sales and check whether a Nil GSTR-1 is due.
Do you need a special invoice format?
CBIC says there is no single prescribed invoice layout; the rules prescribe the particulars. A paper invoice book can help a business that issues physical invoices keep duplicate records, but a generic book may omit a required field and cannot validate GSTINs, tax calculations, e-invoice coverage or GSTR-1 mapping. Treat stationery as a recordkeeping aid, not as a replacement for compliant invoicing, accounting controls or return reconciliation.
Nil periods and changing instructions
GST Portal guidance says GSTR-1 must be filed even when there was no business activity in the tax period, as a Nil return. Before assuming a period can be skipped, check the filing frequency, due date and any period-specific instruction on the portal. The same caution applies to HSN/SAC requirements, e-invoice coverage, thresholds and portal table changes: use the instructions current for the period being filed, not an old checklist.
Scope of this checklist
This is a general India-focused control list, not a complete treatment of every invoice class, taxpayer exception or disputed tax position. Applicability depends on the supply, recipient, registration, tax scheme, notified HSN/SAC rules, e-invoice coverage and return period. When a transaction involves unusual place-of-supply facts, reverse charge, export conditions, valuation disputes or a correction outside the normal workflow, obtain professional advice and retain the reasoning with the invoice record.
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