GST invoice format: every mandatory field, with a sample
A GST tax invoice must show the details listed in Rule 46 of the CGST Rules, 2017. Here is the full list in plain language, a sample layout you can follow, and the steps to fill it in. This applies to GST-registered businesses anywhere in India.
- 16
- fields Rule 46 asks for
- 16 chars
- longest invoice number allowed
- 3 copies
- for goods; 2 for services
- 4 or 6
- HSN digits, by your turnover
Mandatory fields on a GST tax invoice
Sixteen details, in four groups. If any one is missing, the invoice isn't a valid tax invoice and your customer may not get input tax credit.
Who is selling and buying
- 1Supplier detailsName, address and GSTIN of the supplier.
- 2Recipient detailsName, address and GSTIN or UIN of the recipient, if registered.
- 3Unregistered recipient (₹50,000 or more)Name and address of the recipient, the delivery address, and the name and code of the state.
- 4Delivery addressWhere it differs from the place of supply.
The document itself
- 5Invoice numberA consecutive serial number of up to 16 characters, unique for the financial year. It may use letters, numbers, hyphen (-) and slash (/).
- 6Date of issueThe date the invoice is issued.
- 7Reverse chargeWhether tax is payable on a reverse-charge basis.
- 8SignatureSignature or digital signature of the supplier or an authorised representative.
What is being sold
- 9HSN or SAC codeHSN for goods or SAC for services, with the number of digits your turnover requires.
- 10DescriptionDescription of the goods or services.
- 11Quantity and unitQuantity for goods, with the unit or Unique Quantity Code (UQC).
- 12Total valueThe total value of the supply.
The tax on it
- 13Taxable valueThe taxable value after any discount or abatement.
- 14Tax rateRate of central tax, state or UT tax, integrated tax and cess.
- 15Tax amountAmount of each tax charged — CGST, SGST/UTGST, IGST and cess.
- 16Place of supplyName of the state, for inter-state supplies.
This is a plain-language summary for general guidance, not legal advice. GST rules and thresholds change by notification — confirm with your CA or the CBIC website.
A GST tax invoice, field by field
An intra-state sale at 5% GST, so the tax splits into CGST 2.5% and SGST 2.5%. The numbered pins match the list below. All names and numbers are made up.
Sample Traders
12 Market Road, Pune, Maharashtra 411001
GSTIN: 27AAAAA0000A1Z5
Original for recipient
- Invoice no.
- INV/26-27/0001
- Date
- 01-10-2026
- Place of supply
- 27 – Maharashtra
- Reverse charge
- No
Bill to
Example Stores
45 Station Road, Nashik, Maharashtra 422001
GSTIN: 27BBBBB0000B1Z3
Ship to
Example Stores, godown
Plot 9, MIDC Ambad, Nashik, Maharashtra 422010
Needed when the delivery address differs
| # | Item | HSN | Qty | Rate (₹) | GST | Taxable (₹) |
|---|---|---|---|---|---|---|
| 1 | Basmati rice, 25 kg bag | 1006 | 4 bags | 1,850.00 | 5% | 7,400.00 |
| 2 | Toor dal, 25 kg bag | 0713 | 3 bags | 3,960.00 | 5% | 11,880.00 |
Pay by UPI or bank transfer
UPI: sampletraders@bank
A/c 0000 1234 5678 · IFSC SAMP0001234
Optional on a tax invoice, but it gets you paid sooner
- Taxable value
- ₹19,280.00
- CGST @ 2.5%
- ₹482.00
- SGST @ 2.5%
- ₹482.00
- Invoice total
- ₹20,244.00
Amount in words: Twenty thousand two hundred forty-four rupees only.
Goods once sold are subject to our return policy. E&OE.
For Sample Traders
R. Sharma
Authorised signatory
Rule 46 check
INV/26-27/0001
- Supplier and buyer GSTIN
- Consecutive invoice number
- HSN on every line
- Place of supply stated
- Tax rate and amount shown
- Signed by the supplier
16 of 16 fields present
Tax split · intra-state
Seller 27 = place of supply 27
- Taxable
- ₹19,280
- CGST 2.5%
- ₹482
- SGST 2.5%
- ₹482
- IGST
- not charged
Total ₹20,244 · GSTR-1 B2B
- 1Supplier GSTINYour name, address and 15-character GSTIN at the top.
- 2Invoice number and dateConsecutive, unique for the financial year, up to 16 characters.
- 3Recipient detailsName, address and GSTIN of a registered buyer.
- 4Place of supplyThe state code decides CGST + SGST or IGST.
- 5HSN, quantity and rateHSN or SAC on every line, with unit and taxable value.
- 6Tax split and totalEach tax rate and amount, then the invoice total.
Illustration · sample names and numbers
Same state or another state: what changes
The same ₹10,000 sale at 18% GST. Only the place of supply decides which tax heads appear on the invoice; the total is the same.
Intra-state · Pune to Nashik
- Taxable value
- ₹10,000
- CGST @ 9%
- ₹900
- SGST @ 9%
- ₹900
Inter-state · Pune to Indore
- Taxable value
- ₹10,000
- IGST @ 18%
- ₹1,800
Not every bill is a tax invoice
GST has a different document for each situation. Using the right one keeps your returns and your customer's input tax credit clean.
Tax invoice
For a taxable sale by a registered business. The document this page is about.
Bill of supply
For exempt goods or services, or when the seller is under the composition scheme and can't charge GST.
Credit note
When the value of a sale goes down after the invoice: goods returned, a rate charged too high, or a discount given later.
Debit note
When the value goes up after the invoice, for example a rate charged too low.
Delivery challan
When goods move without a sale, such as sending goods for job work or on approval.
Receipt and payment vouchers
A receipt voucher for an advance received; a payment voucher when you pay tax under reverse charge.
When the invoice must be issued
Goods
At or before the time the goods are removed for delivery, or delivered to the buyer.
Services
Generally within 30 days of supplying the service. Banks and some financial services get longer.
Watch out for
The six mistakes we see most
- 01Wrong place of supplyCharging CGST + SGST on an inter-state sale (or IGST on a local one) means the tax went to the wrong head.
- 02Invalid or mistyped GSTINA wrong customer GSTIN stops them claiming input tax credit, and it shows up in their GSTR-2B mismatch.
- 03Too few HSN digitsUsing 4 digits when your turnover needs 6 is a common notice trigger.
- 04Gaps or repeats in numberingInvoice numbers must run in sequence for the financial year, without duplicates.
- 05Tax rounded per line, not totalledRounding each line separately can make the invoice total disagree with the return.
- 06Reverse charge left unmarkedIf reverse charge applies, the invoice must say so.
How to make a GST invoice, step by step
In OthTech these fields come from your saved customers and products, and the tax split is worked out from the place of supply. See GST invoicing.
GST invoice format: common questions
Something not covered here? Call or WhatsApp us and you'll speak to the people who build the product.
It depends on your aggregate turnover in the previous financial year: currently 4 digits up to ₹5 crore and 6 digits above ₹5 crore. Up to ₹5 crore, HSN on B2C invoices is optional. Check the latest notification with your CA.
When the supplier's state and the place of supply are different, the supply is inter-state and IGST applies. When they are the same, CGST and SGST (or UTGST) apply.
For goods, three: the original for the recipient, a duplicate for the transporter and a triplicate for the supplier. For services, two: the original for the recipient and a duplicate for the supplier.
For goods, at or before the time they are removed or delivered. For services, generally within 30 days of supplying them. Banks and some financial services have a longer window; check with your CA.
The invoice still carries the same fields. If e-invoicing applies to your business, the invoice also shows the IRN and the signed QR code returned by the Invoice Registration Portal.
Yes. The sample layout on this page is free to use. If you'd rather not fill it in by hand, OthTech fills every field from your customer and product records — try it free for 14 days.
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