What a GST tax invoice must contain: a practical checklist

A GST tax invoice is more than a bill: it is the document your customer uses to claim input tax credit, and the one tax officers look at first. Rule 46 of the Central Goods and Services Tax Rules, 2017 lists what it must contain. This guide walks through each item in plain language.

Rules change. Treat this as a practical summary and check the current text of the CGST Rules and the notifications on cbic-gst.gov.in for your situation.

The supplier: you

• Name, address and GSTIN of the business issuing the invoice. If you have registrations in several states, use the GSTIN of the state you are supplying from.

The invoice itself

• A consecutive serial number, unique for the financial year, of up to 16 characters. It may contain letters, numbers, hyphens and slashes (for example INV/26-27/000123). Gaps and repeats are exactly what you want to avoid, which is why invoicing software numbers invoices for you.
• Date of issue. For goods, the invoice is issued before or at the time of removal or delivery; for services, generally within 30 days of supply.

The recipient: your customer

• Name, address and GSTIN if the customer is registered.
• If the customer is unregistered and the taxable value is ₹50,000 or more, include their name and address and the address of delivery, with the name of the state and its code.

What you supplied

• HSN code for goods or SAC for services. How many digits you must show depends on your aggregate turnover, so check the current notification for your business.
• Description, quantity and unit of each item.
• Total value, and the taxable value after any discount.

The tax

• Rate and amount of tax: CGST and SGST (or UTGST) when the supply is within your state, IGST when it is to another state, plus any cess.
• Place of supply, with the state name, for supplies between states. The place of supply decides whether the tax is CGST + SGST or IGST, so getting it right matters more than any other field.
• Whether tax is payable on reverse charge.
• Delivery address, if different from the place of supply.

Signature

• Signature or digital signature of the supplier or an authorised representative (electronic invoices can be authenticated digitally).

Copies for goods

For goods, the invoice is prepared in three copies: the original for the recipient, the duplicate for the transporter and the triplicate for the supplier. For services, two copies (original and duplicate) are enough.

A checklist before you send

1. Is the invoice number the next one in the series, with no gaps?
2. Is your GSTIN the one for the state you are supplying from?
3. Is the customer's GSTIN correct, including the last check character?
4. Is the place of supply right, and is the tax split CGST + SGST or IGST accordingly?
5. Does each line have an HSN or SAC code and the right GST rate for the invoice date?
6. Is the reverse-charge question answered?
7. Is the amount in words the same as the total in figures?

How SUTRA helps

When you raise an invoice in SUTRA, it numbers it in a gapless series per company and financial year within the 16-character limit, validates GSTINs including the check digit, works out CGST and SGST or IGST from the place of supply at the rate in force on the invoice date, adds an HSN-wise tax summary and the amount in words, and produces a branded PDF you can print or email. Issued invoices can't be edited; corrections go through credit or debit notes, which is what the law expects. See GST billing and invoicing in SUTRA.

E-invoicing (IRN and QR code) for businesses above the notified turnover is not yet built into SUTRA; it is planned through a GST Suvidha Provider.