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A GST tax invoice in India generally needs the supplier’s identity and GSTIN, a financial-year-unique serial number, issue date, a description of the supply, its taxable value, and the applicable tax rate and amount. Depending on the transaction, it must also show recipient details, HSN or service accounting code, quantity, place of supply, delivery address, reverse-charge status, and a signature or digital signature. The exact fields depend on the supply and the applicable rules or notifications, so use this as a checklist—not as a substitute for checking a transaction-specific requirement.
What details must a GST invoice include?
Rule 46 of the CGST Rules sets out the usual particulars for a GST tax invoice, subject to applicable provisos and notification-based variations. Check each field against the transaction rather than assuming one generic template will fit every sale.
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- Supplier: name, address and GSTIN.
- Invoice number and date: a consecutive serial number, in one or more series, unique for the financial year, and the date of issue.
- Recipient: name, address and GSTIN or UIN if the recipient is registered.
- Unregistered recipient details: where the taxable supply is ₹50,000 or more, include the recipient’s name and address, delivery address, and State name and code. Other recipient-address requirements apply to specified online supplies.
- Supply description: HSN code for goods or Accounting Code for services, plus a description of the goods or services.
- Goods quantity: quantity and unit or Unique Quantity Code, where the supply is of goods.
- Value: total value and taxable value, taking eligible discounts or abatements into account.
- Tax: the applicable rate and amount, shown separately by tax type.
- Place and delivery: place of supply, including the State name for an inter-State supply; include the delivery address if it differs from the place of supply.
- Reverse charge: indicate whether tax is payable on a reverse-charge basis.
- Authentication: supplier’s or authorised representative’s signature or digital signature, subject to the electronic-invoice proviso and other applicable rules.
The ₹50,000 figure is a threshold for specified recipient and delivery particulars when the buyer is unregistered; it is not a general threshold for whether an invoice must be issued. The official CBIC CGST Rules contain Rule 46, and the CBIC GST FAQ says tax must be shown separately and place of supply with the State name is required for inter-State supplies.
When should I issue an invoice for goods or services?
Goods and services have different invoice deadlines. The applicable timing can also depend on the nature of the supply, including continuous supplies and certain transactions between distinct persons.
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Taxable goods
Under Section 31 of the CGST Act, issue the invoice before or at removal of the goods if the supply involves movement. If there is no movement, issue it before or at delivery or making the goods available to the recipient.
Taxable services
Rule 47 generally allows 30 days from the date of supply to issue a service invoice. Insurers, banking companies and financial institutions, including non-banking financial companies, have a 45-day period. Special timing provisions apply to some continuous supplies and supplies between distinct persons. See the CGST Rules and CGST Act for the applicable provisions.
Do I need a bill of supply instead of a tax invoice?
A registered person making exempt supplies or paying tax under the composition scheme generally issues a bill of supply rather than a tax invoice charging GST. A bill of supply resembles a tax invoice in many respects but does not show a tax rate and tax amount.
There is a narrow low-value exception described in the CBIC FAQ: for a supply below ₹200 to an unregistered recipient who does not request an invoice, the supplier may issue a consolidated invoice at the end of the day. If the recipient asks for an invoice, the FAQ says to issue one. This is not a general exemption for registered buyers or for transactions where the buyer requests an invoice. See the CBIC Sectoral FAQs and CGST Act.
Does e-invoicing apply to my business?
For taxpayers covered by the operative e-invoicing requirements, invoice data is reported to an Invoice Registration Portal (IRP), which assigns an Invoice Reference Number and QR code. E-invoice details are then transmitted to the GST portal for GSTR-1. The process is described in the IRP FAQ.
The IRP FAQ’s rollout table is historical and does not establish the current turnover threshold. CBIC Notification 17/2022 changed the then-applicable threshold wording from ₹20 crore to ₹10 crore with effect from 1 October 2022; that historical change is not evidence of the threshold in force today. The exemption for specified entity classes was also clarified in CBIC Circular 186/18/2022-GST as applying to the entity as a whole, rather than only to selected supplies. Because these sources do not establish the current threshold or complete current exception list, check the operative notification and current IRP instructions before deciding whether a supplier is covered.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Check these distinctions before using an invoice template
A template or invoicing workflow should accommodate the fields that change with the transaction. In particular, check:
- whether the supply is goods, services or a continuous supply;
- whether the recipient is registered or unregistered;
- whether the supply is intra-State or inter-State;
- whether the supply is taxable or exempt, or the supplier pays tax under the composition scheme;
- whether reverse charge applies; and
- whether e-invoicing is mandated for the supplier under the current notification.
Later amendments can affect HSN reporting particulars, portal deadlines and requirements for special supplier classes. For a transaction-specific decision, verify the current Act, Rules, notifications and portal instructions that apply to the parties and supply.
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