GST Invoice Format: What Must Be on Your Tax Invoice

A GST tax invoice is not just a bill – it is the document your customer uses to claim input tax credit, and the record the tax department checks. Under the CGST Rules (Rule 46), a tax invoice must carry certain details. Here they are in simple words.

Details that must be on a tax invoice

1. Supplier's name, address and GSTIN
2. Invoice number – a running serial number of up to 16 characters, unique for the financial year (letters, numbers, "-" and "/" are allowed)
3. Date of issue
4. Customer's name and address, and GSTIN if the customer is registered
5. Place of supply with state name and code, for sales to another state (and for B2C sales above the limit set in the rules)
6. HSN code for goods or SAC code for services
7. Description of goods or services
8. Quantity and unit
9. Total value and taxable value after discounts
10. Tax rate and amount – CGST and SGST / UTGST, or IGST, and cess where it applies
11. Whether tax is payable on reverse charge
12. Signature or digital signature of the supplier or authorised person

How many HSN digits?

Businesses with an annual turnover up to ₹5 crore must show at least 4-digit HSN codes on B2B invoices; businesses above ₹5 crore must show 6 digits on all invoices. Check the latest notification or ask your tax adviser for your case.

CGST + SGST or IGST?

If the place of supply is in the same state as your business, charge CGST and SGST (half each). If it is in another state, charge IGST. Read CGST, SGST and IGST explained.

Bill of supply for composition dealers

Businesses under the composition scheme, or those selling only exempt goods, issue a bill of supply instead of a tax invoice and do not charge GST on it.

How Namma Billing helps

Namma Billing prints all these details automatically – your GSTIN, your own invoice series, customer GSTIN, HSN-wise tax summary, CGST / SGST or IGST, amount in words and signature – on A4, A5 or thermal paper. See GST billing software.

This article is general information, not tax advice. GST rules change from time to time – please check with your chartered accountant.

Try it in your shop

Namma Billing does all of this for you. Start a free trial or call / WhatsApp +91 9019912392 for a demo.