A good GST invoice does two jobs: it asks your customer for payment and creates a clean tax record. Use this guide as a final check before sending an invoice.

First, confirm the right document

A GST-registered person making a taxable supply generally issues a tax invoice. A registered person supplying exempt goods or services, or paying tax under the composition scheme, generally issues a bill of supply instead. An unregistered business should not collect GST or present its document as a GST tax invoice.

GST invoice details checklist

Rule 46 of the CGST Rules lists the particulars a tax invoice should contain. For a typical small-business invoice, check these items:

  • Your legal business name, address and GSTIN
  • A unique, consecutive invoice number for the financial year
  • The invoice date
  • Your customer’s name, address and GSTIN or UIN when registered
  • The HSN code for goods or SAC for services, where applicable
  • A clear description and, for goods, quantity and unit
  • Total value, discounts and taxable value
  • The applicable GST rate and tax amount
  • Separate CGST and SGST/UTGST, or IGST, as applicable
  • Place of supply and state name for an inter-state supply
  • Delivery address when it differs from the place of supply
  • Whether reverse charge applies
  • Your signature or digital signature, where required

Choose a clear invoice number

Under Rule 46, the consecutive serial number must not exceed 16 characters and must be unique for the financial year. Letters, numbers, hyphens and slashes are allowed. For example, INV/2026-27/001 has 14 characters. Preserve your numbering sequence and an audit trail for cancelled or corrected documents.

Check timing and e-invoice requirements

For goods, an invoice is generally issued before or at removal where movement is involved, or delivery/making available in other cases. For services, the general Rule 47 period is 30 days from supply, with exceptions. Continuous supplies and other special cases need separate checks.

A PDF invoice and an e-invoice registered through the prescribed system are not the same thing. Before invoicing, check whether e-invoicing applies to your business and transaction under current notifications. This introductory checklist does not determine that applicability.

Apply the correct tax split

For a typical intra-state supply, show CGST and SGST (or UTGST) separately. For an inter-state supply, show IGST. The decision depends on the supplier location and the legally determined place of supply—not simply where the customer happens to be when ordering.

Example: On a taxable value of ₹10,000 at 18%, an intra-state invoice normally shows ₹900 CGST and ₹900 SGST. An inter-state invoice normally shows ₹1,800 IGST.

Run five checks before sending

  1. Match the customer name and GSTIN with the details they supplied.
  2. Confirm the place of supply and whether the transaction is intra-state or inter-state.
  3. Check the taxable value, rate and arithmetic.
  4. Confirm the invoice number has not already been used.
  5. Save the final invoice and supporting record in a searchable location.

Official references

Download the editable invoice preparation worksheet to organise the required information before you issue an invoice.

See CBIC's consolidated rules, including Rules 46 and 47, together with subsequent amendments. Use the GST calculator to check arithmetic after confirming the applicable rate.

Read the CBIC invoice rules and CBIC sectoral FAQs for the underlying requirements and special cases.

Next: Understand CGST, SGST and IGST in plain English →