GST invoice format: every field explained

If you're registered for GST in India, the invoices you issue have to follow a set format. Your client needs a correct tax invoice to claim input tax credit, so a missing GSTIN or a wrong tax split can hold up your payment as well as cause trouble at filing time.

The required fields are listed in Rule 46 of the CGST Rules. Here they are in plain English, in the order they usually appear.

1. Your details as the supplier

Your business name, address and GSTIN (your 15-character GST number). The first two digits of a GSTIN are the state code, so it also shows which state you're supplying from.

2. Invoice number

A serial number of up to 16 characters that's unique within the financial year. It can use letters, numbers, hyphens and slashes, and you can run more than one series (for example, one per branch).

A common pattern includes the financial year, like INV/2026-27/001. Don't reuse numbers, and don't leave gaps without a reason, because they'll raise questions later.

3. Invoice date

The date you issue the invoice.

4. Your client's details

The client's name, address and GSTIN if they're registered. Double-check their GSTIN: a single wrong character means the credit won't show up correctly for them.

Unregistered clients. If the taxable value is ₹50,000 or more, include the client's name and address, the delivery address, and the name and code of their state. Below that, these details are optional.

5. HSN or SAC code

The classification code for each item: an HSN code for goods or a SAC code for services. How many digits you must show depends on your turnover in the previous financial year:

Not sure which code applies? Our guide to HSN and SAC codes explains how to find yours.

6. Description

A clear description of each item or service. "Website design, 5 pages" is better than "Services".

7. Quantity and unit

For goods, the quantity and the unit, such as pieces, kg or metres (the Unique Quantity Code, or UQC).

8. Total value and taxable value

The value of each item and the taxable value, which is the value after any discount shown on the invoice. GST is charged on the taxable value.

9. Tax rate and tax amount

For each item, the rate and amount of each tax that applies:

• Within your state: CGST and SGST, each at half the GST rate. For example, 18% GST becomes 9% CGST plus 9% SGST.
• Union territories without a legislature: CGST and UTGST instead of SGST.
• To another state: IGST at the full rate.
• Cess, if your goods attract one.

The total is the same either way. What changes is which government receives the tax. Our GST calculator shows both splits for any amount.

10. Place of supply

The place of supply, with the state name, for inter-state supplies. Showing it on every invoice is good practice, because it's what decides whether you charge CGST + SGST or IGST.

11. Delivery address, if different

If goods are delivered somewhere other than the place of supply, include the delivery address.

12. Reverse charge

Whether tax is payable on a reverse charge basis, meaning the recipient pays the GST instead of you. Most invoices simply say "Reverse charge: No".

13. Signature

A signature or digital signature of the supplier or an authorised person. A line like "For [business name], Authorised signatory" is the usual format.

Other things worth adding

These aren't in Rule 46, but clients expect them and they help you get paid:

• Amount in words, like "Rupees Eleven Thousand Eight Hundred Only".
• Due date and payment terms.
• Bank details and UPI ID.
• Title "Tax Invoice" at the top, so it isn't confused with a quote or proforma.

How many copies?

• Goods: three copies. The original for the recipient, a duplicate for the transporter and a triplicate for your records.
• Services: two copies. The original for the recipient and a duplicate for you.

Copies can be electronic.

When you must issue it

• Goods: on or before removal or delivery of the goods.
• Services: within 30 days of supplying the service (45 days for banks and some financial institutions).

Bill of supply instead of a tax invoice

If you're under the composition scheme, or you only supply exempt goods or services, you issue a bill of supply instead of a tax invoice, and you don't charge GST on it. Composition dealers also need to state on it that they're a composition taxable person, not eligible to collect tax.

E-invoicing

Businesses whose aggregate turnover has crossed ₹5 crore in any financial year must generate e-invoices for B2B supplies. The invoice is reported to the government's Invoice Registration Portal, which returns an IRN and a QR code to print on it. Below that threshold, a regular tax invoice is enough.

Make one in two minutes

Our free GST invoice generator includes all of the fields above. It checks GSTINs for typos, fills in the state from the GSTIN, and works out CGST + SGST or IGST from the place of supply. It downloads a clean PDF with the amount in words and a signatory line.

This guide covers the general rules. For anything specific to your business, such as cess, exports or special schemes, check with your accountant.