GST Invoice Checklist
The main requirements for valid Indian GST invoices under Section 31 of the CGST Act and Rule 46 of the CGST Rules.
1. Mandatory Tax Invoice Particulars (Rule 46)
Supplier Information
Full legal business name, registered address, and 15-character GSTIN.
Consecutive Serial Number
Unique for the financial year, up to 16 characters (alphanumeric, hyphens, and slashes allowed).
Invoice Date
Date of issue of the tax invoice.
Recipient Information (B2B)
Buyer's name, registered address, and GSTIN or UIN.
Recipient Information (B2C ≥ ₹50,000)
For unregistered recipients where taxable value of supply is ₹50,000 or more: Name, address of recipient, delivery address, and State name & code.
HSN / SAC Code
Harmonized System of Nomenclature code for goods or SAC for services. HSN digits depend on turnover: 4 digits up to ₹5 Cr, 6 above (check the current notification).
Description of Goods or Services
Clear description of each item or service provided.
Quantity & Unit of Measurement (UQC)
Units (e.g., KGS, NOS, PCS, MTR, SET) and item count for goods.
Total Gross Value
Total value before discounts or abatements.
Taxable Value
Net value after deducting admissible trade discounts.
Tax Rate & Breakdown
Specific rate (5%, 18% and 40%, plus special rates 0%, 0.25%, 3%) and exact amount of CGST, SGST, IGST, and Cess calculated.
Place of Supply
Name of the State along with 2-digit State code, and clear indication whether supply is inter-state or intra-state.
Delivery Address
Address of delivery where the same is different from the place of supply.
Reverse Charge Notice
Clear statement whether tax is payable on reverse charge basis (Yes / No).
Export Endorsement (if applicable)
Quote the endorsements exactly: 'SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX' or 'SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX'.
Signature or Digital Signature
Signature of the supplier or authorized signatory (or digital verification note).
2. B2B vs B2C Invoicing Differences
B2B Invoices (Registered Buyers)
- • Must include recipient's verified 15-character GSTIN.
- • Grants Input Tax Credit (ITC) to the buyer in GSTR-2B.
- • Reported invoice-by-invoice in GSTR-1.
- • Mandatory e-invoicing if supplier aggregate turnover exceeds the threshold.
B2C Invoices (Unregistered Buyers)
- • Recipient GSTIN is absent; does not convey Input Tax Credit.
- • Buyer name and state code required if taxable value ≥ ₹50,000.
- • Large inter-state B2C (> ₹1,00,000) reported invoice-wise.
- • Small intra/inter-state B2C consolidated by rate in the return for the period.
3. E-Invoicing Requirements (Check Current Limit)
Check the current limit: Applicable to registered businesses whose aggregate turnover exceeded the statutory threshold in any preceding financial year (check the current limit for latest CBIC notifications).
4. Credit Notes Compliance (Section 34)
A credit note can only be issued by the supplier who issued the original tax invoice. Permissible statutory grounds under Section 34(1):
- Taxable value charged in the invoice exceeds the actual taxable value.
- Tax rate charged in the invoice exceeds the applicable tax rate.
- Goods supplied are returned by the recipient.
- Goods or services are found deficient upon delivery.
Must be declared in the return for the period on or before 30th November following the end of the financial year in which the supply was made, or the date of furnishing the annual return (GSTR-9), whichever is earlier.
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