GST Invoice: Mandatory Fields and Rules

A GST tax invoice normally needs the details below. Rules differ with turnover, type of supply and registration, so confirm with your accountant or the official GST rules.

Commonly required fields

• Supplier name, address and GSTIN
• A unique, consecutive invoice number and the invoice date
• Customer name and address, and GSTIN if registered
• Description of goods or services with HSN or SAC code (the number of digits depends on your turnover)
• Quantity and unit, rate, discount and taxable value
• Tax rate and amount: CGST and SGST for same-state supply, or IGST for interstate supply
• Place of supply (with the state name and code where required)
• Total invoice value, often with the amount in words
• Signature or digital signature of the supplier

Good habits

• Keep numbering in one running sequence per financial year.
• Check the customer’s GSTIN before issuing the invoice.
• Check whether e-invoicing applies to your turnover.

Try the GST invoice generator. This page is general information, not tax advice.