India GST invoice format: what a tax invoice must show

Who issues a tax invoice

A tax invoice is issued by a supplier registered for GST. Rule 46 of the Central Goods and Services Tax Rules, 2017 lists what it must contain. Some suppliers issue a bill of supply instead, which shows no tax. Rule 49 lists what a bill of supply contains.

What a tax invoice must show

Rule 46 requires these details:

• your name, address and GSTIN
• an invoice number: consecutive, up to 16 characters, unique for the financial year. It can use letters, numbers, hyphens and slashes, in one or more series
• the date of issue
• your customer's name, address and GSTIN (or Unique Identity Number), if they are registered
• the HSN code for goods or the SAC for services
• a description of the goods or services
• for goods, the quantity and unit
• the total value, and the taxable value after any discount or abatement
• the rate and amount of each tax: central tax (CGST), State tax (SGST), integrated tax (IGST), Union territory tax (UTGST) or cess
• for a supply between States, the place of supply with the name of the State
• the delivery address, if it is different from the place of supply
• whether tax is payable on reverse charge
• your signature or digital signature, or your authorised representative's

Rule 46 says a signature is not needed on an electronic invoice issued under the Information Technology Act, 2000. An e-invoice also carries a QR code with its Invoice Reference Number (IRN).

Customers who are not registered

If the customer is not registered and the taxable value is ₹50,000 or more, the invoice must show their name and address and the delivery address, with the name and code of the State. Below ₹50,000, those details go on the invoice only if the customer asks for them.

How many HSN or SAC digits

Notification 78/2020-Central Tax sets the digits from 1 April 2021, based on aggregate turnover in the previous financial year:

With turnover up to 5 crore, you do not have to use that number of digits on invoices for supplies to unregistered persons.

Showing the tax: CGST and SGST, or IGST

Within one State, the tax is split between central tax and State tax. Between States, it is integrated tax, and the invoice shows the place of supply. For a service of ₹50,000.00 at 18%:

The India GST calculator works out the split for any amount and rate.

When to issue it

For services, rule 47 says the invoice must be issued within 30 days of the date of supply. Insurers, banking companies and financial institutions, including non-banking financial companies, have 45 days.

Copies

Rule 48 asks for three copies of an invoice for goods, marked ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER and TRIPLICATE FOR SUPPLIER. An invoice for services is made in two copies, marked ORIGINAL FOR RECIPIENT and DUPLICATE FOR SUPPLIER.

E-invoicing

Under rule 48(4), the classes of registered persons the Government notifies prepare invoices through the e-invoicing system, for the supplies the notification covers, so it may not apply to every invoice you issue. Notification 10/2023-Central Tax set the turnover limit at more than ₹5,00,00,000 (5 crore), from 1 August 2023. Turnover in any preceding financial year from 2017-18 onwards counts. A business over the limit that is not required to issue a particular invoice through the system must print the declaration rule 46 gives on that invoice.

Exports and SEZ supplies

An invoice for an export carries one of two endorsements, as the case may be:

• SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX
• SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX

Instead of the details for an unregistered customer, it shows the recipient's name and address, the delivery address and the name of the country of destination.

Checklist

• Your name, address and GSTIN are on it.
• The invoice number is consecutive, unique for the financial year and no longer than 16 characters.
• The date is on it.
• A registered customer's name, address and GSTIN are on it. For an unregistered customer at ₹50,000 or more, so are their name, address, delivery address and State.
• Each line has a description and its HSN or SAC, with the right number of digits.
• The taxable value, rate and tax amount show CGST and SGST, or IGST with the place of supply.
• It says whether reverse charge applies.
• It is signed, unless it is an electronic invoice issued under the Information Technology Act, 2000.
• For services, it goes out within 30 days of the supply.

Make the invoice

The invoice generator makes a general invoice, not a GST tax invoice. You can enter your GSTIN and your customer's in the tax registration fields, and the tax name and rate. It has no HSN or SAC column, shows one tax line rather than CGST and SGST, and has no place-of-supply field. Add those in the item descriptions and notes, and check every detail above before you send it as a tax invoice.

Sources

• CBIC Tax Information Portal: CGST Rules, 2017, rules 46 to 49 (rule 46 as amended up to Notification 20/2024-Central Tax; read 11 October 2026)
• Notification 78/2020-Central Tax: HSN digits on tax invoices (15 October 2020)
• Notification 10/2023-Central Tax: e-invoicing above 5 crore (10 May 2023)