What a GST Invoice Needs in India
GSTIN, place of supply, HSN or SAC, and the difference between a tax invoice and a bill of supply.
By Swotboysandy 2 min read
Ask AI about this guide
In this guide
Start with the correct document
A GST tax invoice records a taxable supply by a registered supplier, subject to applicable exceptions. An unregistered customer can receive a tax invoice: the buyer’s registration status alone does not turn it into a bill of supply. A registered supplier making exempt supplies or paying tax under the composition scheme issues a bill of supply in the applicable cases. An unregistered seller cannot collect GST merely by adding a GST column to an invoice.
Details to check
Under the applicable invoice rules, check the supplier’s name, address and GSTIN; a unique invoice number for the financial year; issue date; recipient details where required; description of goods or services; relevant HSN or SAC; quantity for goods; taxable value; tax rates and amounts; and the required signature or digital authentication. State and place-of-supply details, delivery address and reverse-charge information apply as prescribed. Recipient detail requirements differ by transaction; do not assume every retail invoice needs a buyer GSTIN.
Invoice numbers generally have a maximum of 16 characters under Rule 46. Keep a consistent sequence and retain issued copies. HSN digit requirements are not universally six digits: check the notifications applicable to your turnover and supplies.
Decide the tax treatment before entering figures
The supplier’s location and legally determined place of supply help determine whether CGST plus SGST/UTGST or IGST applies. Place of supply is not always simply the customer’s address; goods, services and particular transactions have different rules. Verify the classification and rate rather than copying another invoice.
A simple calculation example
For illustration only, assume a taxable value of ₹10,000 and a correctly determined 18% rate. An eligible intra-state supply would show CGST ₹900 and SGST ₹900, with a ₹11,800 total. A corresponding inter-state supply would show IGST ₹1,800 instead. Do not add all three taxes. This example does not establish the applicable rate or treatment for your business.
Prepare and check the PDF
Enter verified details in Invoiceful, inspect the exported PDF and confirm the totals, names and invoice number before sending it. Keep the invoice and supporting records. If e-invoicing applies, a normal PDF export does not replace generating the required IRN through the prescribed process.
Before you send it
Invoiceful helps lay out an invoice; it does not determine your registration status, tax rate, place of supply, e-invoicing obligations or eligibility for input tax credit. Check the rules that apply to your transaction and ask your accountant when uncertain. A PDF or payment QR code is not proof of tax compliance.
Sources: CGST Act, section 31, CBIC invoicing FAQs, and the applicable CGST invoice rules.
