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1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problemsA GST tax invoice must include the particulars prescribed by Rule 46 of India’s CGST Rules, but some fields and processes depend on the transaction, recipient, taxpayer class, and applicable notifications. Use this checklist to review an invoice before issuing it; first confirm whether the transaction calls for a tax invoice or a bill of supply.
Check the invoice against Rule 46
CBIC’s Rule 46 guidance sets out the particulars for a tax invoice. Apply each item to the actual supply and check current notifications where a requirement depends on taxpayer class or transaction type.
- Supplier details: The supplier’s name, address, and GSTIN.
- Invoice number: A consecutive serial number, in one or more series, unique for the financial year. As an internal check, investigate accidental duplicates or gaps in the sequence.
- Issue date: The date the invoice is issued.
- Recipient details: For a registered recipient, include the name, address, and GSTIN or UIN. For an unregistered recipient, name and address, delivery address, and state and code are required in specified circumstances, including a taxable supply worth ₹50,000 or more.
- HSN or accounting code: Use the correct classification for goods or services and the digit count that applies to the taxpayer. CBIC’s 2021 release says taxpayers with preceding-year turnover above ₹5 crore furnish six digits, while those with turnover up to ₹5 crore furnish four digits on B2B invoices. Because this is notification-dependent, confirm the current rule for the business and transaction.
- Description: Describe the goods or services supplied.
- Goods quantity and unit: State the quantity and unit or unique quantity code for goods.
- Total value: Record the total value of the supply.
- Taxable value: Show the taxable value, accounting for any relevant discount or abatement.
- Tax details: Show the applicable tax rate by tax head and the amount charged.
- Place of supply: For interstate trade or commerce, include the place of supply and state name.
- Delivery address: Include it if it differs from the place of supply.
- Reverse charge: Indicate whether tax is payable on a reverse-charge basis.
- Signature: Include the supplier’s or authorised representative’s signature or digital signature, subject to the electronic-invoice exception and other applicable provisions.
Choose the right document before using a template
A registered supplier making exempt supplies or paying tax under the Composition Scheme generally issues a bill of supply, not a tax invoice. CBIC explains that a bill of supply does not show the tax rate and amount charged as tax on a tax invoice does. Check both the supplier’s status and the nature of the supply before selecting the document type. CBIC’s sectoral FAQs explain this distinction.
There is no single prescribed invoice layout. CBIC’s GST FAQ, answer 124, states: “No there is no particular format. Rule 46 of the CGST Rules, 2017 prescribes the particulars to be contained in Invoice.” A business can arrange its invoice fields in a suitable layout, provided the applicable particulars are present.
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Check the deadline for issuing the invoice
The deadline differs for goods and services; do not use one deadline for both. See Section 31 of the CGST Act and Rule 47 of the CGST Rules.
- Goods: Where movement is involved, issue the invoice before or at removal. In other cases, issue it before or at delivery or making the goods available.
- Taxable services: The general period is 30 days from the supply of the service. Specified insurers, banks, and financial institutions have 45 days, with a further provision for certain inter-unit supplies.
Apply the low-value exception only when its conditions fit
CBIC’s sectoral FAQs describe a limited exception for a registered person making a supply below ₹200 to an unregistered recipient who does not ask for an invoice: an individual invoice may be omitted, with an end-of-day consolidated invoice in that situation. This is not a blanket exemption. Check the recipient’s status, the supply value, and whether the customer requests an invoice.
Check whether e-invoice reporting applies
The GST Invoice Registration Portal describes the e-invoice mandate as applying to notified classes with aggregate annual turnover of ₹5 crore or more in any financial year from 2017–18 onward, effective 1 August 2023. Exemptions and notified classes matter, so turnover alone should not be treated as proof that every business is covered—or exempt. Confirm the business’s eligibility against the portal’s e-invoicing mandate guidance.
For a covered invoice, the workflow described by the portal is to report an already prepared standard invoice to an Invoice Registration Portal (IRP). The IRP returns an Invoice Registration Number (IRN) and shares the data with the supplier, GST portal, and e-way bill system. Generating an ordinary invoice without completing required IRP reporting does not complete that workflow.
Common errors to catch before issuing an invoice
These are practical checks derived from the required particulars and related guidance, not a statistical ranking of the most frequent mistakes.
- Wrong or missing identifiers: Check the supplier GSTIN and, where applicable, recipient GSTIN or UIN for omissions and typing errors.
- Duplicate invoice numbers: Review the numbering sequence for repeats and ensure it is unique for the financial year.
- Incorrect HSN or accounting code: Verify the classification and applicable digit count rather than copying a code from an unrelated supply.
- Incomplete supply details: Make sure the description is present and, for goods, the quantity and unit are consistent with the transaction.
- Amounts that do not reconcile: Check that total value, taxable value after any relevant discount or abatement, tax rate, and tax amount agree.
- Place-of-supply mix-up: For interstate supplies, include the place of supply and state name; do not substitute a different delivery address where the rule calls for the place of supply.
- Missing transaction indicators: Check reverse-charge status and any required signature or digital signature.
- Wrong document type or exception: Do not issue a tax invoice where a bill of supply is appropriate, or use the below-₹200 exception without checking its conditions.
- Incomplete e-invoice process: If the business is covered, verify that the invoice has been reported through the IRP and received an IRN.
Use the checks that apply to this transaction
A practical review should establish the supplier’s document type, whether the supply is goods or services, the recipient’s registration status, whether the supply is interstate, the applicable HSN or accounting-code digit requirement, and whether e-invoice reporting applies. Those factors determine which parts of the checklist and which deadlines matter. India’s central CGST guidance is the basis here; state or Union Territory rules and transaction-specific notifications may also affect a particular supply.
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