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GST Invoicing


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A registered business needs to provide a tax invoice when goods are removed for delivery to the customer. When it comes to services, GST invoices can be issued before, during, or after the service is provided. Additionally, the e-Invoicing system is being rolled out in stages, introducing several mandatory fields to comply with.

As per Rule 46 of the CGST Rules, a GST invoice must include specific details under 16 distinct headings:

  1. Supplier Details: Name, address, and GSTIN of the supplier.
  2. Invoice Number: A unique 16-character tax invoice number, issued sequentially for each financial year.
  3. Invoice Date: The date when the invoice is issued.
  4. Recipient Details (Registered): Name, address, and GSTIN of the recipient, if registered.
  5. Recipient Details (Unregistered): For invoices over Rs.50,000, include:
    • Name and address of the recipient
    • Delivery address
    • State name and code
  6. Goods/Services Details:
    • HSN code for goods or SAC code for services
    • Description of the goods/services
    • Quantity and unit of measurement (e.g., meter, kg)
  7. Total Value: Total value of the goods/services supplied.
  8. Taxable Value: Value after accounting for any discounts.
  9. GST Rates: Specific rates for CGST, SGST, IGST, UTGST, and any Cess.
  10. Tax Amount: Detailed breakdown of tax amounts for CGST, SGST, IGST, UTGST, and Cess.
  11. Place of Supply: Location and state name for interstate transactions.
  12. Delivery Address: If different from the place of supply.
  13. Reverse Charge Indicator: Specify if GST is payable on a reverse charge basis.
  14. Supplier’s Signature: Signature of the supplier or an authorized representative.

Additional Notes

  • Recipient's Request: If the invoice value is under Rs.50,000 and the recipient requests, include their details.
  • Export Details: For exports to unregistered recipients up to Rs.50,000, mention the destination country.
  • HSN Code Requirements: From 1st April 2021, businesses must adhere to the following HSN code reporting standards:
    • Turnover above Rs.5 crore: Use 6-digit HSN code for all invoices.
    • Turnover up to Rs.5 crore: Use 4-digit HSN code for B2B invoices (optional for B2C invoices).

Previous HSN Code Reporting Standards (Until 31st March 2021):

  • Turnover under Rs.1.5 crore: HSN code not required.
  • Turnover between Rs.1.5 crore and Rs.5 crore: 2-digit HSN code.
  • Turnover over Rs.5 crore: 4-digit HSN code.

Under GST, certain invoices require specific endorsements, especially for exports and supplies to SEZ units or developers for authorized operations. Here’s what you need to know:

  1. Export of Goods and Services
  2. Supply to SEZ Units or Developers

The endorsement on the invoice varies based on the following conditions:

  • With Tax Payment: When tax is paid on the supply.
  • Without Tax Payment: When supply is made under bond or LUT (Letter of Undertaking).

Depending on these conditions, the endorsement text on the invoice should be as follows:

  1. With Tax Payment:
    • "Supply meant for export/supply to SEZ unit or SEZ developer for authorized operations on payment of integrated tax."
  2. Without Tax Payment:
    • "Supply meant for export/supply to SEZ unit or SEZ developer for authorized operations under bond or letter of undertaking without payment of integrated tax.

A registered person might decide not to issue a tax invoice under the following conditions:

  • The recipient is not a registered entity.
  • The recipient does not request or require an invoice.

Generating Invoice Copies

According to GST Law, businesses must retain copies of all invoices. Here's how it breaks down:

Invoices for Supply of Goods

Invoices for goods should be created in three copies, each serving a distinct purpose:

  1. Original Copy: For the recipient
  2. Duplicate Copy: For the transporter
  3. Triplicate Copy: For the supplier

Invoices for Supply of Services

Invoices for services need to be produced in two copies:

  1. Original Copy: For the recipient
  2. Duplicate Copy: For the supplier

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