GST invoice format: what a tax invoice must show

Who needs a tax invoice

A business registered under GST issues a tax invoice when it sells taxable goods or services. A business under the composition scheme, or one selling only exempt goods, issues a bill of supply instead, which does not charge GST.

What the invoice must show

• Your business name, address and GSTIN.
• An invoice number: a serial number unique for the financial year, up to 16 characters, using letters, numbers, hyphens or slashes.
• The date of issue.
• The buyer's name, address and GSTIN if they are registered. For larger sales to unregistered buyers, their name and address and the delivery address with the state.
• For each item: description, HSN code (SAC for services), quantity and unit.
• The total value, and the taxable value after any discount.
• The GST rate and amount: CGST and SGST for a sale within your state, or IGST for a sale to another state.
• The place of supply, with the state name, for sales to another state.
• Whether tax is payable under reverse charge.
• Your signature or digital signature, or that of someone you authorise.

HSN codes

How many digits of the HSN code you must show depends on your annual turnover and on whether the sale is to a registered business. Check the current requirement for your turnover with your tax adviser.

How HaatBeat helps

HaatBeat Shop Management puts your business details on every bill, applies each item's GST rate, numbers bills in sequence, and keeps HSN codes on your items. Its reports summarise GST for GSTR-1 and GSTR-3B, including an HSN summary in the accountant workbook. Check that your printed bill shows everything your registration requires.

Check the current rules

This guide summarises the invoice rules under the CGST Rules for general information. Rules and thresholds change, so confirm the current requirements with the GST portal or your tax adviser before relying on them.