What must a GST invoice show?
Updated · Sources linked below
The Rule 46 checklist
| Detail | Notes |
|---|---|
| Your name, address and GSTIN | As on your GST registration |
| Invoice number | Up to 16 characters (letters, digits, - and /), unique in the financial year |
| Date of issue | |
| Buyer's name, address and GSTIN | GSTIN if the buyer is registered |
| Buyer's address and state, if unregistered | When the invoice is ₹50,000 or more |
| HSN code (goods) or SAC (services) | 4 digits up to ₹5 crore turnover, 6 digits above |
| Description, quantity and unit | |
| Taxable value | After any discount |
| Tax rate and amount | CGST + SGST, or IGST, shown separately |
| Place of supply | State name and code for inter-state supplies |
| Reverse charge | Whether tax is payable on reverse charge |
| Signature | Signature or digital signature of you or your authorised person |
Common mistakes
- Reusing or skipping invoice numbers within the year.
- Charging IGST on a sale within your own state, or CGST + SGST on a sale to another state.
- Leaving out the buyer's GSTIN, so they can't claim input tax credit.
- Using a GST rate from before 22 September 2025, when most items moved to 5%, 18% or 40%.
Do I need e-invoicing?
Businesses above the e-invoicing turnover threshold must generate an IRN on the government portal for B2B invoices. Below it, a PDF tax invoice with the details above is enough.
Questions people also ask
Is a GST invoice valid without a signature?
It must be signed or digitally signed by the supplier or an authorised person. Sign the printed copy or use a digital signature.
How long can a GST invoice number be?
Up to 16 characters, using letters, numbers, hyphens and slashes, and unique within the financial year.
Do I need HSN codes on every invoice?
Yes on B2B invoices: at least 4 digits if your turnover is up to ₹5 crore, and 6 digits above that.
Can I issue a GST invoice without a GSTIN?
No. Only registered businesses issue tax invoices; if you're not registered, issue a bill of supply or a plain receipt.
Official sources
This guide explains the rules in plain words; it isn't legal or tax advice. Rules change, so check the sources or ask a Chartered Accountant for your situation.
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