GST invoice format: every field your tax invoice must have
Under Rule 46 of the CGST Rules, a GST tax invoice must show the supplier's name, address and GSTIN, a unique serial number of up to 16 characters, the date, the buyer's details, HSN or SAC codes, the taxable value, the tax rate and amount split into CGST and SGST or IGST, and the place of supply. The checklist below covers each field, with the common mistakes.
Updated
Required fields on a GST tax invoice
| Field | What to put | Common mistake |
|---|---|---|
| Supplier details | Name, address and GSTIN | An old address after moving premises |
| Invoice number | Consecutive, unique per financial year, up to 16 characters (letters, digits, hyphen or slash) | Restarting numbers mid-year, or reusing one |
| Invoice date | The date of issue | Dating it after the supply for goods |
| Buyer details | Name, address and GSTIN if registered | Missing GSTIN, so the buyer cannot claim credit |
| HSN or SAC code | Above ₹5 crore turnover: 6 digits on every invoice. Up to ₹5 crore: 4 digits on B2B invoices (optional on B2C) | Too few digits |
| Description and quantity | What was supplied, with quantity and unit | Vague descriptions such as "material" |
| Values | Total value, and taxable value after discounts | Tax worked out before the discount |
| Tax | Rate and amount of CGST and SGST (or UTGST), or IGST, and any cess | CGST and SGST on an inter-state sale |
| Place of supply | State name and code; delivery address if different | Left blank, so the tax type cannot be checked |
| Reverse charge | Whether tax is payable on reverse charge | Not stated |
| Signature | Signature or digital signature of the supplier | Unsigned printouts |
CGST and SGST, or IGST?
If the supplier's state and the place of supply are the same, charge CGST and SGST, each at half the rate. If they differ, charge IGST at the full rate. Getting this wrong is the most common GST invoice mistake, and the buyer's credit depends on it.
When an e-invoice is needed
Businesses with annual turnover above ₹5 crore must report B2B invoices to the Invoice Registration Portal and print the IRN and QR code on the invoice. JenVoice creates the e-invoice JSON from the same invoice on Pro.
Copies
For goods, the invoice is made in triplicate: original for the buyer, duplicate for the transporter and triplicate for the supplier. For services, in duplicate.