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GST invoice format: mandatory fields and rules

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A GST invoice is not just a bill. Your customer's input tax credit depends on it being correct. Rule 46 of the CGST Rules lists what every tax invoice must contain.

Mandatory fields

  • Supplier's name, address and GSTIN
  • A unique, consecutive invoice number of up to 16 characters, unique for the financial year
  • Date of issue
  • Recipient's name, address and GSTIN (if registered)
  • Place of supply and state name, for inter-state supplies
  • HSN code for goods or SAC code for services
  • Description, quantity and unit
  • Total value and taxable value after discounts
  • Rate and amount of CGST, SGST/UTGST or IGST, and cess
  • Whether tax is payable on reverse charge
  • Signature or digital signature of the supplier

HSN code digits

Aggregate turnover in previous yearDigits on B2B invoices
Up to ₹5 crore4 digits
Above ₹5 crore6 digits

Other documents

  • Bill of supply for exempt supplies or by composition dealers.
  • Credit note and debit note to adjust value or tax after the invoice.
  • E-invoice with an IRN and QR code if your turnover crosses the e-invoicing limit. See e-invoicing.

Frequently asked questions

Within 30 days of supplying the service (45 days for banks and some financial institutions).

Yes, under Section 12 of the Companies Act, the CIN must appear on a company's invoices.

This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.

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