GST invoice format: what every tax invoice must show

If you are registered under GST, every taxable sale needs a tax invoice. The details it must carry are set by Rule 46 of the CGST Rules, 2017. Missing ones can cost your customer their input tax credit, which is the fastest way to lose a business customer.

This checklist covers what the invoice must show. It is general information, not tax advice, and rules change, so confirm anything unusual with your chartered accountant.

The checklist

A GST tax invoice must show:

1. Your name, address and GSTIN as the supplier.
2. A serial number of up to 16 characters, using letters, numbers, hyphens or slashes, unique within the financial year. You may run more than one series, for example one per counter.
3. The date the invoice is issued.
4. The customer's name, address and GSTIN, if they are registered.
5. For an unregistered customer, their name and address, the delivery address, and the state name and code when the invoice is ₹50,000 or more.
6. The HSN code for goods or the SAC for services. How many digits you need depends on your turnover.
7. A description of the goods or services.
8. Quantity and unit, for goods.
9. The total value of the supply.
10. The taxable value, after any discount or abatement.
11. The tax rate, split into CGST and SGST (or UTGST), or IGST, plus any cess.
12. The tax amount for each of those.
13. The place of supply, with the state name, for supplies between states.
14. The delivery address, when it differs from the place of supply.
15. Whether tax is payable on reverse charge.
16. Your signature or digital signature, or that of your authorised representative.

CGST and SGST, or IGST?

It depends on where the supply happens. When you and the place of supply are in the same state, the tax is split equally into CGST and SGST. At 18%, that is 9% CGST and 9% SGST. When the place of supply is in another state, you charge the full rate as IGST instead.

Invoice numbers that stay correct

The number must be unique for the financial year and no longer than 16 characters. A pattern such as INV/25-26/0001 works well: it shows the year, sorts correctly and leaves room to grow. Avoid editing numbers after the fact. If you must, keep a record of why.

CrizaVoise numbers invoices for you. If you turn on custom invoice numbers, it keeps them unique, stops them at 16 characters, and records every change to an existing number in an audit trail, with the reason and who made it.

E-invoicing is a separate step

Businesses whose aggregate turnover is above the government's e-invoicing limit (₹5 crore at the time of writing) must also report each B2B invoice to the Invoice Registration Portal and print the IRN and its QR code on it. CrizaVoise works offline and does not connect to that portal. If e-invoicing applies to you, generate the IRN through the portal or your accounting provider.

Making a GST invoice in CrizaVoise

1. In Settings, Company Info, enter your business name, address and GSTIN once. Add your UPI ID if you want a payment QR code on invoices.
2. Add products with their HSN or SAC code and tax rate, or import them from a CSV file.
3. Add the customer, with their GSTIN if they have one.
4. Create the invoice, add items, and check the tax lines and totals.
5. Save it, then print the PDF or send it on WhatsApp.

Check each invoice before you issue it. Software fills in fields, but you are responsible for the rates and details being right for your business.

Questions