GST invoice format: a checklist for every tax invoice
A GST tax invoice is not just a bill. Rule 46 of the CGST Rules lists what it must contain, and a missing detail can cost your customer their input tax credit. Use this checklist on your next invoice.
The GST invoice checklist
| Field | What it must show |
|---|---|
| Your details | Name, address and GSTIN of your business. |
| Invoice number | A consecutive serial number of up to 16 characters, unique for the financial year. Letters, numbers, hyphen (-) and slash (/) are allowed. |
| Date of issue | The date the invoice is issued. |
| Customer details | Name, address and GSTIN (or UIN) if the customer is registered. |
| Unregistered customers | For a supply of ₹50,000 or more to an unregistered customer: name, address, delivery address, and the state name and code. |
| HSN or SAC code | At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, 6 digits above that. |
| Description | What you supplied, with quantity and unit for goods. |
| Values | The total value, and the taxable value after any discount or abatement. |
| Tax | The rate and amount of CGST and SGST (or UTGST) for a sale within your state, or IGST for a sale to another state, plus any cess. |
| Place of supply | The state name, for supplies between states. |
| Delivery address | If different from the place of supply. |
| Reverse charge | Whether tax is payable on reverse charge. |
| Signature | A signature or digital signature of you or your authorised person. Not needed on an e-invoice. |
CGST and SGST, or IGST?
Compare your state with the place of supply. If they are the same, charge CGST and SGST (or UTGST), each at half the rate. If they differ, charge IGST at the full rate. Getting this wrong means the customer’s credit sits in the wrong head, and correcting it takes a credit note and a fresh invoice.
When to issue, and how many copies
- Goods: before or at the time of removal or delivery. Three copies: original for the buyer, duplicate for the transporter, triplicate for you.
- Services: within 30 days of supply. Two copies: original for the buyer, duplicate for you.
E-invoices and e-way bills
If your aggregate turnover crossed ₹5 crore in any year since 2017-18, B2B invoices must be reported to the Invoice Registration Portal, which returns an IRN and a QR code to print on the invoice. Moving goods worth more than ₹50,000 usually needs an e-way bill, with some state-level differences. Thresholds and reporting time limits change, so confirm the current rules with your CA.
Common mistakes
- Skipping or repeating invoice numbers, or restarting the series in the middle of a year.
- A wrong or inactive customer GSTIN.
- Charging IGST on a sale within your state, or CGST and SGST on an inter-state sale.
- Missing HSN codes, or too few digits for your turnover.
- No place of supply on an inter-state invoice.
GST invoicing in Munshiji
- Live: GST tax invoices with CGST and SGST or IGST worked out from the place of supply, numbered by financial year (for example INV/26-27/0001), with part payments, quotations that turn into invoices, and recurring invoices.
- Live: GSTR-1 and GSTR-3B drafts built from your invoices. Filing stays with you or your CA.
- Live: overdue invoices flow straight into WhatsApp reminders and reminder calls.
- Live: a public page for each invoice with a Pay button, through your own Razorpay account, and purchase bills with input tax credit matched against GSTR-2B.
- Coming soon: live e-invoice and e-way bill generation through a licensed GST Suvidha Provider.
Already bill in Tally? You can keep doing that. See Tally and Munshiji or compare plans and pricing.
Common questions
What is the GST invoice number format?
A consecutive serial number of up to 16 characters, unique for each financial year. It can use letters, numbers, hyphens and slashes, for example INV/26-27/0001.
When must a GST invoice be issued?
For goods, before or at the time of removal or delivery. For services, within 30 days of the supply (45 days for banks and some financial companies).
How many copies of a GST invoice do I need?
Three for goods (original for the buyer, duplicate for the transporter, triplicate for you) and two for services (original for the buyer, duplicate for you).
Who must generate e-invoices?
Businesses whose aggregate turnover crossed ₹5 crore in any financial year since 2017-18 must generate e-invoices on the Invoice Registration Portal for B2B supplies. Check current thresholds and reporting deadlines with your CA.
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