Supplier name, address, and GSTIN
Review this detail against the facts and current requirements for the transaction.
GST invoice guide
Mandatory Fields on a GST Invoice in India
A GST invoice is more than a payment request: it records the supplier, recipient, supply, value, and tax treatment of a transaction. The exact requirements depend on the transaction and current GST rules, but the checklist below covers the fields businesses most often need to review before issuing a tax invoice.
This guide is general educational information, not legal, tax, or accounting advice. GST rules, notifications, thresholds, and invoice requirements can change. Confirm the treatment of a specific transaction with the latest official GST guidance or a qualified professional.
Supplier and recipient details
A tax invoice generally identifies the supplier by legal or trade name, address, and GSTIN. These details should match the business registration records closely enough for the transaction to be attributed to the correct registered person.
Recipient details commonly include the customer name and address and, when the recipient is registered, its GSTIN or UIN. For certain unregistered-recipient transactions, additional recipient or delivery details may be required depending on value and applicable rules.
Recipient name, address, and GSTIN or UIN when applicable
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Delivery address or state details where the rules require them
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Invoice identity and dates
Each invoice should have a unique, consecutive serial number for the relevant financial year, using the permitted combination of letters, numbers, and limited special characters. A consistent numbering policy makes reconciliation and return preparation easier.
The invoice date should reflect the applicable time-of-issue requirements. Do not treat the payment date, dispatch date, and invoice date as interchangeable without checking the rule that applies to the particular supply.
Unique serial number
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Date of issue
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Financial-year numbering sequence
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Description, classification, and quantity
Describe the goods or services clearly enough for the customer and an auditor to understand what was supplied. Goods are generally classified using HSN codes, while services use SAC codes. The number of classification digits that must appear can depend on turnover, supply type, and current notifications.
For goods, record quantity and the appropriate unit where relevant. Services may instead be described by scope, period, milestone, or another meaningful measure.
Description of goods or services
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Applicable HSN or SAC code
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Quantity and unit for goods, where relevant
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Value and GST calculation
Show the taxable value after relevant discounts or adjustments, then state the applicable GST rate and tax amount. Intra-state supplies usually show CGST and SGST or UTGST separately, while inter-state supplies usually show IGST.
The invoice should make the total amount payable clear. Rounding, discounts, freight, reimbursements, and other charges can affect taxable value, so their treatment should follow the applicable valuation rules rather than presentation preference alone.
Taxable value
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GST rate and tax amount by component
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Discounts or additional charges where applicable
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Total invoice value
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Place of supply and special declarations
For inter-state supplies, invoices generally identify the place of supply and state name or code. The place-of-supply rules determine whether IGST or CGST plus SGST applies; the customer billing address alone does not settle every case.
Some invoices need additional statements, such as whether tax is payable under reverse charge or whether a supply is an export or supply to an SEZ. E-invoicing, export documentation, and signature requirements should be reviewed separately when they apply.
Place of supply and state details where applicable
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Reverse-charge indication where applicable
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Export, SEZ, or other prescribed endorsement where applicable
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Signature, digital signature, or prescribed authentication as applicable
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Frequently asked questions
Questions about mandatory fields on a gst invoice in india
Is a GSTIN required on every invoice?
A registered supplier generally shows its GSTIN on a GST tax invoice. The recipient GSTIN is normally included when the recipient is registered. Different documents and limited exceptions may follow different rules.
Must every invoice show an HSN or SAC code?
Classification details are commonly required, but the level of HSN detail and any available relaxation can depend on current rules, turnover, and transaction type. Check the latest notification applicable to the business.
Can an invoice number be reused in a new financial year?
Invoice numbering is generally maintained as a unique consecutive series for a financial year. A business may begin a new compliant series in the next financial year under its documented numbering policy.
Does a GST invoice need a physical signature?
Authentication requirements depend on how the invoice is issued and on applicable GST and e-invoicing provisions. Digitally signed or electronically generated documents may be treated differently, so verify the current rule for your process.
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