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Billing › GST invoice format
GST invoice format: what a tax invoice must show
A tax invoice is the bill a GST-registered seller gives when charging GST. The buyer uses it to claim input tax credit, so a missing detail can cost your customer money and you a reminder from your accountant. Here is the list from Rule 46 of the CGST Rules, in plain words.
The checklist
| Detail | What it means |
|---|---|
| Your name, address and GSTIN | Exactly as registered. |
| Invoice number | A running number, up to 16 characters, unique in the financial year. Letters, numbers, hyphen (-) and slash (/) are allowed. See invoice number rules. |
| Date of issue | The day you make the invoice. |
| Buyer's name, address and GSTIN | GSTIN if the buyer is registered. |
| Buyer details for big B2C bills | For an unregistered buyer, when the bill is ₹50,000 or more: name, address, delivery address, and the state's name and code. |
| HSN code (goods) or SAC (services) | 4 or 6 digits depending on your turnover. See HSN and SAC codes. |
| Description, quantity and unit | What you sold, how much, and in what unit (Nos, Kg, Ltr…). |
| Total value and taxable value | The value before tax, after any discount. |
| Rate and amount of tax | CGST and SGST/UTGST, or IGST, shown separately, plus cess if any. |
| Place of supply | The state where the supply goes, with its name, for a sale to another state. |
| Delivery address | If different from the buyer's address. |
| Reverse charge | Whether tax is payable by the buyer under reverse charge (Yes/No). |
| Signature | Your signature or digital signature, or that of someone you authorise. (Not needed on an e-invoice.) |
The invoice maker has a field for every one of these, and the preview shows them in this order.
How many copies
- Goods: three copies. Original for recipient, Duplicate for transporter, Triplicate for supplier.
- Services: two copies. Original for recipient and Duplicate for supplier.
In the invoice maker, choose the label under Notes and look › Copy label and print once for each copy.
When to issue it
- Goods: before or at the time the goods are removed or delivered.
- Services: within 30 days of providing the service (45 days for banks, insurance companies and some financial businesses).
Small bills to unregistered buyers
When a single sale to an unregistered buyer is under ₹200 and the buyer does not ask for an invoice, the rules allow one consolidated invoice for all such sales of the day instead of a bill each time.
Common mistakes
- Charging CGST + SGST on a sale to another state (it should be IGST). Which tax to charge.
- Restarting or repeating numbers in the same financial year.
- Leaving out the buyer's GSTIN, so the buyer can't claim credit.
- Writing "GST 18%" as one line without splitting it into CGST 9% and SGST 9%.
- Issuing a tax invoice when you are a composition dealer (you should issue a bill of supply).