GST invoice format: what must be on the bill
The fields Rule 46 requires, with a worked example of each.
Last checked 20 September 2026
Rule 46 of the CGST Rules lists the particulars a tax invoice must carry — supplier and buyer details, a unique serial number, date, HSN or SAC codes, quantity, taxable value, tax rate and amount, place of supply, whether reverse charge applies, and a signature. There is no prescribed layout, only a required content list.
The required particulars
| # | Field | Notes |
|---|---|---|
| 1 | Supplier name, address and GSTIN | Yours, as registered |
| 2 | Invoice number | Up to 16 characters, unique within the financial year |
| 3 | Date of issue | |
| 4 | Buyer name, address and GSTIN or UIN | Where the buyer is registered |
| 5 | Buyer name, address, delivery address, state and code | Where the buyer is unregistered and the value is ₹50,000 or more |
| 6 | HSN or SAC code | Digits required depend on turnover — see HSN and SAC codes |
| 7 | Description of goods or services | |
| 8 | Quantity and unit | For goods |
| 9 | Total value of supply | |
| 10 | Taxable value | After any discount recorded on the invoice |
| 11 | Rate of tax | CGST, SGST/UTGST, IGST and cess, separately |
| 12 | Amount of tax charged | Each tax on its own line |
| 13 | Place of supply with state name | For inter-state supplies — see place of supply |
| 14 | Delivery address | Where it differs from the place of supply |
| 15 | Whether tax is payable on reverse charge | See reverse charge |
| 16 | Signature or digital signature | Of the supplier or an authorised representative |
A worked example
A Delhi distributor bills a Delhi hospital for 100 units at ₹ 250, at 5%, with a 2% trade discount recorded on the invoice:
| Line | Amount |
|---|---|
| Gross value (100 × ₹ 250) | ₹ 25,000.00 |
| Less discount at 2% | − ₹ 500.00 |
| Taxable value | ₹ 24,500.00 |
| CGST at 2.5% | ₹ 612.50 |
| SGST at 2.5% | ₹ 612.50 |
| Invoice total | ₹ 25,725.00 |
Both parties are in Delhi, so the 5% splits into CGST and SGST. Had the hospital been in Jaipur, the same invoice would show IGST ₹ 1,225 and the same total. The discount comes off before tax because it is recorded on the invoice — see discounts on GST invoices.
What the rules do not prescribe
There is no official template. Your logo, your layout, your paper size, your terms, the order of the columns — all yours. What matters is that every required particular is present and legible. A thermal receipt and an A4 sheet can both be compliant tax invoices.
The fields most often got wrong
- Buyer GSTIN mistyped, so the credit reaches nobody. Validate it on entry — see what is a GSTIN.
- Place of supply missing on inter-state invoices. It is a required particular, not an optional nicety.
- HSN left blank, or too few digits for the turnover band.
- Taxable value shown before discount, so the tax is computed on the wrong base.
- The reverse-charge statement omitted where it applies.
- Unregistered buyers over ₹50,000 billed without the state name and address the rules require.
Industries that need more than Rule 46
Rule 46 is the floor, not the ceiling. Other laws add their own requirements — a pharmaceutical wholesale bill also has to carry batch numbers, expiry dates and drug licence numbers. See what a pharma wholesale invoice must carry.
Can I issue an invoice in a foreign currency?
Exports are commonly invoiced in foreign currency, with the value converted to rupees for GST at the applicable rate. For domestic supplies, invoice in rupees.
Do I need a separate invoice per item?
No. One invoice can carry many lines, each with its own HSN, quantity, rate and tax.
What about rounding?
Rounding the final payable to the nearest rupee is normal practice and usually shown as its own line, so the arithmetic on the invoice still adds up.
Sources
- CGST Rules 2017, Rule 46 — particulars of a tax invoice
- CBIC — GST Acts, Rules and notifications (cbic-gst.gov.in)
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Related reading
What is billing, and what is an invoice?
The document that says what was sold, for how much, and what is now owed.
Invoice numbering rules under GST
Sixteen characters, one unbroken series per financial year, never reused.
HSN and SAC codes explained
The code that decides your tax rate, and how many digits you have to print.
What is a GSTIN, and how do I check one?
Fifteen characters that encode the state, the PAN and a check digit you can verify yourself.