GST Invoice Format in India: What a Compliant Tax Invoice Must Show

A GST invoice is more than a bill — it is a legal document. If it is missing required fields, your buyer may struggle to claim input tax credit and you may face compliance trouble. Here is exactly what a compliant GST tax invoice in India must contain.

What is a GST tax invoice?

A tax invoice is the document a GST-registered supplier issues when making a taxable supply of goods or services. It records what was sold, how much GST was charged, and the details both sides need — the buyer to claim input tax credit, and you to report the sale in your returns.

Mandatory fields on a GST invoice

Under the GST invoice rules, a tax invoice should generally include:

1. Your name, address and GSTIN as the supplier.
2. A consecutive serial number — unique for the financial year, up to 16 characters (letters, numbers, / and - only).
3. Date of issue.
4. The recipient's name and address, and their GSTIN/UIN if they are registered.
5. For an unregistered buyer where the value is ₹50,000 or more: the recipient's name, address, state and place of delivery.
6. HSN code (for goods) or SAC (for services).
7. Description of the goods or services.
8. Quantity and unit (for goods).
9. Total value of the supply.
10. Taxable value, after any discount.
11. The tax rate — CGST, SGST/UTGST, IGST and cess as applicable.
12. The tax amount charged under each head.
13. Place of supply and the state, for an inter-state supply.
14. Delivery address, if it is different from the place of supply.
15. Whether GST is payable on a reverse-charge basis.
16. Signature or digital signature of the supplier or an authorised person.

Tax invoice vs bill of supply

If you charge GST, you issue a tax invoice. If you do not — because the goods are exempt, or you are registered under the composition scheme — you issue a bill of supply, which shows no tax amount. Getting this distinction right keeps your GST billing clean.

A quick pre-send checklist

• GSTIN of both parties present and correct?
• Serial number in sequence for this financial year?
• HSN/SAC, taxable value and tax split (CGST/SGST or IGST) shown?
• Place of supply correct — especially for inter-state sales?
• Reverse charge flagged where it applies?

Software helps here: when your invoices post straight into double-entry books, the same data flows through to your GST returns without re-keying.