What must a GST tax invoice contain?

Rule 46 lists the particulars: supplier and recipient details with GSTIN, a unique serial number, date, HSN/SAC, description, quantity, value, taxable value, tax rate and amount, place of supply, reverse-charge indication and signature.

Who must generate e-invoices?

Every registered person whose aggregate turnover exceeded ₹5 crore in any year since 2017-18, for B2B supplies, exports and credit/debit notes. The invoice must be reported to an IRP within 30 days.

Is a signature required on a GST invoice?

Yes, physical or digital, unless the invoice is an e-invoice with an IRN or is issued electronically in compliance with the Information Technology Act.

What is the serial number rule?

Consecutive, unique for the financial year, up to 16 characters of letters, numerals, hyphens and slashes. Multiple series are allowed if declared.

What happens if an invoice is incomplete?

The recipient's input credit is at risk under Section 16(2), and the supplier faces a penalty up to ₹25,000 under Section 125 for each contravention.

GST Invoice Compliance Checker

Tick what your invoice shows and see which Rule 46 particulars are missing, plus the HSN, e-invoice and QR rules for your turnover.

Switch tool

Aggregate turnover, previous FY (₹)

₹

Recipient

Invoice has an IRN (e-invoice)?

Tick what the invoice shows

Checklist

Rule 46 particulars present

0 of 15

Compliance score

Missing

• Supplier name, address and GSTIN

• Consecutive serial number, unique for the FY (≤16 characters)

• Date of issue

• Recipient name, address and GSTIN (if registered)

• HSN / SAC code for each item

• Description of goods or services

• Quantity and unit (goods)

• Total value of supply

• Taxable value after discount

• Rate of tax (CGST, SGST/UTGST, IGST, cess)

• Amount of tax charged

• Place of supply with state name (inter-state)

• Delivery address if different from place of supply

• Whether tax is payable on reverse charge

• Signature or digital signature of supplier

HSN digits required

4 digits

E-invoicing (IRN)

Not mandatory

Based on Rule 46 of the CGST Rules, Notification 78/2020 (HSN digits), Notification 10/2023 (e-invoice threshold ₹5 crore) and Notification 14/2020 (dynamic QR). Bill of supply (composition / exempt), revised invoices, ISD invoices and export invoices have additional or different particulars.

How it works

Rule 46 list

Sixteen particulars a tax invoice must carry. Tick the ones your format shows; the rest are the gaps.

Turnover rules

Aggregate turnover sets the HSN digit count, whether an IRN is mandatory and whether B2C invoices need a dynamic QR.

Fix before filing

Missing particulars risk denial of the recipient's credit and a penalty up to ₹25,000 under Section 125.

An invoice is a legal document, not a template

Section 31 makes the tax invoice the document on which the recipient's input tax credit stands, and Rule 46 lists what it must contain. Auditors and departmental officers check the serial number series, the HSN digits, the place of supply and the recipient's GSTIN first, because those are what GSTR-1 and the recipient's 2B are matched on. Since the e-invoice threshold dropped to ₹5 crore, a B2B invoice from a covered supplier without an IRN is simply invalid.

Serial number

One or more series, consecutive, unique for the year, letters, numerals, hyphen or slash only, maximum 16 characters.

Place of supply

Mandatory with state name for inter-state supplies; it decides IGST vs CGST/SGST and is the commonest error in 2B mismatches.

Unregistered buyer above ₹50,000

Name, address and state of the recipient become mandatory, and the delivery address if different.

Copies

Three for goods (original for recipient, duplicate for transporter, triplicate for supplier), two for services.