GST Invoice Format: Every Field Your Invoice Must Have

An invoice is more than a request for payment. Under GST, it is the document that lets your customer claim input tax credit, and it is what tax officers look at first in an audit. A missing GSTIN or a wrong tax split can delay payments, cause credit mismatches for your customer, or invite penalties. Here is a plain-language checklist of what a GST tax invoice in India should contain.

The essential fields

1. Your (supplier’s) details

• Business name and address
• Your GSTIN (15-character GST identification number)

2. Invoice number and date

• A unique invoice number for the financial year, in a consecutive series.
• It can be up to 16 characters and may contain letters, numbers, hyphens (-) and slashes (/), e.g. INV/26-27/0042.
• The date of issue.

3. Customer’s (recipient’s) details

• Name, address and GSTIN if the customer is registered (a B2B sale).
• For unregistered customers, include name and address (and state) where the invoice value is ₹50,000 or more.

4. Item details

• Description of the goods or services
• HSN code (goods) or SAC code (services)
• Quantity and unit (e.g. 10 Nos, 5 kg) for goods
• Total value and taxable value after any discount

5. Tax details

• Rate and amount of each tax: CGST and SGST/UTGST for intra-state supplies, or IGST for inter-state supplies
• Any cess, where applicable

6. Other required details

• Place of supply with the state name, for inter-state supplies
• Delivery address, if different from the place of supply
• Whether tax is payable on reverse charge
• Signature (physical or digital) of the supplier or an authorised person

CGST + SGST or IGST?

The tax type depends on where the supplier is located and where the supply goes:

Charging the wrong type is a common mistake: the customer can’t easily use the credit, and correcting it usually means issuing a credit note and a fresh invoice.

A sample layout

A clean, well-organised GST invoice usually looks like this from top to bottom:

1. Header — your logo, business name, address, GSTIN, contact details; the word Tax Invoice; invoice number and date.
2. Bill to / Ship to — customer name, address, GSTIN, place of supply.
3. Item table — serial number, description with HSN/SAC, quantity, rate, discount, taxable value, tax rate.
4. Totals — taxable value, CGST/SGST or IGST, rounding, grand total.
5. Amount in words — e.g. Rupees Four Thousand Two Hundred Forty-Eight Only.
6. Bank details and payment terms — account number, IFSC, UPI ID, due date.
7. Signature — For Your Company Name, Authorised Signatory.

E-invoicing for larger businesses

Businesses above the notified turnover threshold must generate e-invoices: the invoice is reported to the government’s Invoice Registration Portal, which returns an IRN (Invoice Reference Number) and a signed QR code to print on the invoice. The threshold has been lowered several times over the years, so check whether it currently applies to you.

Small habits that prevent problems

• Never skip or reuse numbers. If you cancel an invoice, keep a record of it rather than deleting the number.
• Start a new series each financial year, e.g. INV/26-27/0001.
• Double-check the customer’s GSTIN — a typo means their credit won’t match.
• Keep copies of every invoice for the period required by law.

Create one in minutes

Our free Invoice Generator includes all the common fields — logo, GSTIN, item table with tax %, CGST/SGST or IGST split, discount, amount in words, notes, terms and signature line. Your business details are remembered in your browser for next time, and numbering moves up automatically. Download it as a PDF and send it straight to your customer.

Written by the Toolsopedia team. Spotted an error? Tell us and we’ll fix it.