GST invoice format in India: what a tax invoice must contain
A GST invoice is more than a bill with a total. It is the document your customer uses to claim input tax credit and the one you rely on in a return or an audit. This guide lists what a tax invoice normally carries, so you can check your own format.
The basic details
Every tax invoice names the supplier with the address and GSTIN, and carries a unique invoice number and the date of issue. When the customer is registered, the invoice also carries the customer’s name, address and GSTIN.
- Supplier name, address and GSTIN
- Invoice number and date
- Customer name, address and GSTIN (for a registered customer)
The invoice number
The number must be unique inside the financial year and use only letters, numbers and the special characters hyphen and slash. It is limited to 16 characters, so keep the prefix short. A shop with several branches can keep a separate series for each branch, for example CS-1 and DS-1, as long as every number stays unique and within the limit.
Item lines
Each line carries the description of the goods or services, the HSN or SAC code, the quantity and unit, the rate and the taxable value after discount. Which HSN digits are required depends on your turnover, so check the current rule with your accountant.
- Description and HSN / SAC
- Quantity and unit
- Rate, discount and taxable value
The tax
Show the rate and the amount of CGST and SGST for a sale inside the state, or IGST for a sale to another state, and any cess. Show the total invoice value. For a sale to another state, also show the place of supply with the state name.
- CGST and SGST, or IGST
- Total invoice value, and the amount in words if you like
- Place of supply for inter-state sales
- A note when tax is payable under reverse charge
Signature and extras
The invoice carries the signature or digital signature of the supplier or an authorised person. Most shops also add bank details, terms, and a QR code for UPI so that customers can pay on the spot.
A quick checklist
Before you print the next invoice, check these.
- Is the number unique and within 16 characters?
- Is the GSTIN of both sides correct?
- Is the tax split right for the state of the customer?
- Does every line have the right HSN and rate?
- Is the date the date of supply?
Let software do the checking
Dukkan Bill numbers invoices for you, can keep a separate series for each store, shows the tax on every invoice line and total, and keeps every invoice, payment and return connected to the stock. It does not replace your accountant, so confirm the rules for your business with them.
Make this easier with Dukkan Bill
One company, many stores, one management. Every bill knows its store and warehouse, every store can have its own invoice numbers, and you see the whole business from one login.
Multi-store billingThis guide is general information, not tax or legal advice. Rules change; confirm them for your business with your accountant.