GST · Business
GST invoice format: the fields a tax invoice must have
Every field a GST tax invoice must carry under Rule 46, how many HSN digits to use, when e-invoicing applies, and a free generator that fills it in for you.
HarshFounder, DoYourPDF3 min read
A GST tax invoice must carry the fields listed in Rule 46 of the CGST Rules: who supplied what to whom, when, under which serial number, with HSN codes, values, tax rates and amounts, the place of supply, the reverse-charge status and the supplier's signature (CBIC). Here is the full list, in plain words.
The fields a tax invoice must have
| Field | What to write |
|---|---|
| Supplier | Name, address and GSTIN |
| Invoice number | Consecutive serial number, up to 16 characters (letters, numbers, - and /), unique for the financial year |
| Date | Date of issue |
| Recipient (registered) | Name, address and GSTIN or UIN |
| Recipient (unregistered) | Name, address and delivery address with the state's name and code, when the taxable value is Rs 50,000 or more, or when the buyer asks |
| HSN or SAC code | For each item; digits as below |
| Description | Of the goods or services |
| Quantity | For goods, with the unit or UQC |
| Total value | Of the supply |
| Taxable value | After any discount or abatement |
| Tax rates | CGST, SGST or UTGST, IGST and cess, as they apply |
| Tax amounts | For each tax charged |
| Place of supply | With the state's name, for supplies between states |
| Delivery address | When it differs from the place of supply |
| Reverse charge | Whether tax is payable on reverse charge |
| Signature | Of the supplier or an authorised person, or a digital signature |
How many HSN digits
| Annual turnover | Invoices to registered buyers (B2B) | Invoices to consumers (B2C) |
|---|---|---|
| Up to Rs 5 crore | 4 digits | Optional |
| Above Rs 5 crore | 6 digits | 6 digits |
Source: GST Council.
When e-invoicing applies
- Turnover above Rs 5 crore: since 1 August 2023, B2B invoices must be reported to the Invoice Registration Portal, which returns an IRN and a QR code to print on the invoice (EY).
- Turnover of Rs 10 crore or more: since 1 April 2025, e-invoices must be reported within 30 days of the invoice date (ClearTax).
- Turnover above Rs 500 crore: B2C invoices need a dynamic QR code too (TaxHeal).
Below Rs 5 crore, a regular tax invoice like the one below is all you need.
CGST and SGST, or IGST?
Compare the place of supply with your own state. Same state: split the tax equally into CGST and SGST (UTGST in a union territory). Different state: charge the whole rate as IGST. For an 18% item worth Rs 10,000, that is Rs 900 CGST plus Rs 900 SGST within the state, or Rs 1,800 IGST across states.
Make one in two minutes
GST Invoice Generator builds a tax invoice with these fields:
- CGST and SGST or IGST chosen from your state and the place of supply
- HSN or SAC for each item, with an HSN summary at the foot
- Reverse charge marked yes or no
- Amount in words, bank details and a UPI QR code for payment
- Your signature or stamp, added as an image
- Your business details remembered in this browser for next time
Everything is worked out and saved in your browser; your invoices and customers' details are not uploaded. At the end of the month, GST Filing Prep totals your invoices by tax rate as a working paper for GSTR-1 and GSTR-3B. Shops can print POS receipts on 58 or 80 mm thermal paper.
The generator makes regular tax invoices. If e-invoicing applies to you, report the invoice on the Invoice Registration Portal to get its IRN and QR code.
Questions people ask
What are the mandatory fields in a GST invoice?
The supplier's name, address and GSTIN; a unique serial number of up to 16 characters; the date; the recipient's details; HSN or SAC codes; description, quantity and value of each item; taxable value; tax rates and amounts; place of supply; whether reverse charge applies; and the supplier's signature. The full list is in Rule 46 of the CGST Rules.
How many digits of HSN code must I show?
With annual turnover up to Rs 5 crore, 4 digits on invoices to registered buyers (B2B). Above Rs 5 crore, 6 digits on all invoices.
When is e-invoicing mandatory?
For businesses with aggregate turnover above Rs 5 crore in any year since 2017-18, from 1 August 2023. Their B2B invoices must be reported to the Invoice Registration Portal to get an IRN and QR code.
CGST and SGST or IGST, which one applies?
If the place of supply is in the same state as the supplier, charge CGST and SGST. If it is in another state, charge IGST.
Is there a free GST invoice generator?
Yes. GST Invoice Generator works out CGST and SGST or IGST from the state codes, adds the HSN summary, amount in words and a UPI QR code, and saves the PDF without uploading your data.