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GST invoice format: what a tax invoice must include

The fields a GST tax invoice needs, how to number it, when to show CGST and SGST or IGST, and when you need a bill of supply instead.

By Aman Verma · · 7 min read

If you're registered for GST in India, the invoice you give for a taxable supply is a tax invoice, and Rule 46 of the CGST Rules, 2017 lists what it must contain. Here is the list in plain words.

Fields a GST tax invoice must have

  1. Your name, address and GSTIN.
  2. A consecutive serial number of up to 16 characters, using letters, numbers, hyphens or slashes, unique for the financial year.
  3. The date of issue.
  4. The customer's name, address and GSTIN, if they are registered.
  5. For an unregistered customer, when the value is ₹50,000 or more: their name and address, the delivery address, and the state name and code.
  6. The HSN code for goods or the SAC code for services.
  7. A description of the goods or services.
  8. Quantity and unit for goods.
  9. Total value, and the taxable value after any discount.
  10. The rate and amount of tax: CGST and SGST (or UTGST) for a sale within your state, or IGST for a sale to another state, plus any cess.
  11. The place of supply with the state name, for supplies between states.
  12. The delivery address, if it's different from the place of supply.
  13. Whether tax is payable on reverse charge.
  14. Your signature or digital signature, or that of someone authorised.

CGST + SGST or IGST?

If you and your customer are in the same state, split the GST into two equal halves: CGST and SGST. At 18%, that's 9% + 9%. If the customer is in another state, charge the full rate as IGST. The place of supply decides which one applies.

How many HSN digits?

The number of HSN digits depends on your turnover. Businesses with an aggregate turnover up to ₹5 crore use a 4-digit code on B2B invoices, and larger businesses use 6 digits. Check the current notification on the GST portal for your case.

When you need a bill of supply instead

If you're in the composition scheme, or you're supplying exempt goods or services, you issue a bill of supply with no tax charged. And if you aren't registered for GST at all, you can't charge GST. Your invoice should have no GST line and no GSTIN. See invoice without GST.

What about e-invoicing?

Businesses above the e-invoicing turnover limit must report B2B invoices to the Invoice Registration Portal and print the IRN and QR code it returns. Smaller businesses issue normal tax invoices. Check the limit that applies to you on the GST portal, because it has been lowered over time.

Making a GST invoice in InvoiceDesk

Put your GSTIN in the From box and your customer's on the customer. Put the HSN or SAC code in the item description. Tick Show as CGST + SGST for a sale inside your state, or rename the tax to IGST. Try the free GST invoice generator.

This guide is general information, not legal or tax advice. Rules change, so check with your accountant or the tax authority for your situation.

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Questions people ask

What is the maximum length of a GST invoice number?
16 characters. It can use letters, numbers, hyphens and slashes, and must be unique for the financial year.
Is a signature required on a GST invoice?
Rule 46 asks for the signature or digital signature of the supplier or an authorised representative.
When do I charge IGST instead of CGST and SGST?
When the supplier and the place of supply are in different states. Within the same state, charge CGST and SGST.