GST Invoice Format

What is a GST Tax Invoice?

A Tax Invoice is a document issued by a registered dealer for every taxable supply of goods or services. Under GST law, it is the primary document for claiming Input Tax Credit (ITC). Every invoice must follow a specific format with mandatory fields prescribed under Section 31 of the CGST Act read with Rule 46 of CGST Rules.

Mandatory Fields in a GST Invoice

The following fields are required by law on every GST tax invoice:

#	Field	Details
1	Supplier Name, Address & GSTIN	Legal name, registered address, and 15-digit GSTIN of the supplier
2	Invoice Number	Unique, sequential number for each financial year (max 16 characters)
3	Date of Issue	Date when the invoice is issued
4	Recipient Name & Address	Name and address of the buyer/recipient
5	Recipient GSTIN (if registered)	15-digit GSTIN of the buyer. Not required for B2C (unregistered) sales
6	Place of Supply	State code + state name. Determines whether CGST+SGST or IGST applies
7	HSN / SAC Code	Harmonized System of Nomenclature (goods) or Services Accounting Code (services)
8	Description of Goods/Services	Clear description of what is being supplied
9	Quantity & Unit	Number of items and unit of measurement (e.g., Nos, Kgs, Ltrs)
10	Taxable Value	Total value before GST
11	GST Rate & Amount	Rate applied and tax amount — split as CGST+SGST or IGST
12	Total Invoice Value	Taxable value + GST amount
13	Signature / Digital Signature	Authorized signatory (recommended but not strictly mandatory for digital invoices)

Note: Businesses with turnover above ₹5 Crore must mention 6-digit HSN codes. Those between ₹1.5 Cr and ₹5 Cr need 4-digit codes. Below ₹1.5 Cr, HSN codes are optional but recommended.

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B2B vs B2C Invoice Format

B2B Invoice (Business to Business)

Both supplier and buyer are GST-registered. The buyer's GSTIN is mandatory. Place of Supply is determined by the buyer's GSTIN. The buyer can claim ITC using this invoice.

B2C Invoice (Business to Consumer)

The buyer is not GST-registered. Customer GSTIN is not required. Place of Supply defaults to the supplier's state for over-the-counter sales. For inter-state B2C supplies above ₹2.5 lakh, the supplier must issue a Bill of Supply or Tax Invoice with the customer's state.

Intra-State vs Inter-State Invoices

Intra-State (same state): GST is split into CGST (Central) and SGST (State) — each at half the total rate. Example: 18% GST = 9% CGST + 9% SGST.

Inter-State (different states): The full rate is charged as IGST (Integrated GST). Example: 18% GST = 18% IGST.

RaiseBill automatically detects this based on the supplier's and buyer's GSTIN and applies the correct tax split.

Common Mistakes in GST Invoices

Wrong Place of Supply — leads to incorrect tax type (IGST vs CGST/SGST). The buyer's ITC claim gets rejected.
Missing HSN/SAC code — mandatory for businesses above ₹1.5 Crore turnover. Missing codes can lead to penalties.
Non-sequential invoice numbers — Invoice numbers must be sequential within each financial year. Gaps trigger scrutiny.
Wrong GSTIN — even a single digit error in the customer's GSTIN means their ITC claim will be rejected.
No tax breakup — the invoice must show CGST and SGST separately (or IGST separately), not just a lump sum "GST".

Digital Invoice vs Paper Invoice

GST law allows invoices in both digital and physical formats. A digitally generated PDF (like the ones RaiseBill creates) is legally valid. For businesses with turnover above ₹10 Crore, e-invoicing (reporting to the Invoice Registration Portal, IRP) is mandatory.

Related Tools & Resources

Calculate GST on any amount with our Free GST Calculator. Read the full GST Guide for Small Businesses. Or jump straight to creating your invoice with our Free Invoice Generator.