What a GST tax invoice should include
The exact particulars depend on the transaction, but a standard GST tax invoice will generally include:
- The supplier's name, address and GSTIN
- A consecutive invoice serial number, unique for the financial year
- The date of issue
- The recipient's name, address and GSTIN or UIN, where applicable
- The HSN code for goods or the relevant service classification/SAC details for services, as applicable
- A description of the goods or services
- Quantity and unit for goods, where applicable
- The total value and taxable value of the supply
- The applicable GST rate
- The tax amount, shown under CGST, SGST/UTGST or IGST as applicable
- The place of supply and state name for inter-state supplies
- The delivery address where it differs from the place of supply, where applicable
- Whether tax is payable under reverse charge
- The supplier's signature or digital signature where required
Rule 46 contains additional particulars for certain situations, so this list should be treated as a practical checklist rather than a substitute for the rule itself.
The invoice-number rule
A GST tax invoice must use a consecutive serial number that is unique for the financial year. The serial number can be up to 16 characters and may use letters, numbers, hyphens and slashes.
A format such as INV-0001 is easy to read and maintain. A business that wants the financial year in the number might instead use a format such as 26-27/0001, provided its numbering remains compliant and consistent.
Tax invoice or bill of supply?
A tax invoice is used when a registered supplier makes a taxable supply for which a tax invoice is required.
A bill of supply is used in situations where GST is not being charged on the document, including certain supplies by composition taxpayers and suppliers of exempt goods or services.
If you are not registered for GST, you should not present an ordinary commercial invoice as a GST tax invoice or charge GST merely by adding a tax line.
A useful final check
Before sending a GST invoice, check four things in particular: the GSTINs, invoice number, place of supply and tax split. Those are easy fields to mistype and can create unnecessary reconciliation work later.