What a GST tax invoice must show — a checklist
Updated 30-10-2026
A tax invoice is what lets your registered buyer claim input tax credit, so its contents are fixed by law. Rule 46 of the CGST Rules lists them. Here they are as a checklist.
The checklist
- Your name, address and GSTIN.
- A serial number — letters, numbers, "-" and "/" only, up to 16 characters, unique in the financial year (one or more series).
- The date of issue.
- The buyer's name, address and GSTIN (or UIN) if registered.
- For an unregistered buyer when the taxable value is ₹50,000 or more: name, address, delivery address and the name and code of the State.
- HSN code for goods or SAC (accounting code) for services.
- Description, quantity and unit (UQC) of goods.
- Total value, and the taxable value after any discount.
- Rate and amount of each tax: CGST, SGST/UTGST or IGST, and cess.
- Place of supply with the State name, for inter-State supplies.
- The delivery address, if different from the place of supply.
- Whether tax is payable on reverse charge.
- Your signature or digital signature (or your authorised representative's).
How many HSN digits?
| Your turnover in the previous financial year | HSN digits on the invoice |
|---|---|
| Up to ₹5 crore | 4 (may be left out on bills to unregistered buyers) |
| More than ₹5 crore | 6 |
This has applied since 1 April 2021 (Notification 78/2020-Central Tax).
Common mistakes
- Invoice numbers that repeat after a new series is started mid-year, or that are longer than 16 characters.
- Charging CGST + SGST on a sale to another State (it should be IGST), or the other way round.
- No State on a large bill to an unregistered buyer.
- Missing HSN on B2B bills.
Our free invoice generator checks these for you, and the billing app numbers invoices per financial year automatically.
Sources
- CBIC — GST Invoice Rules (Tax invoice particulars)
- Notification No. 78/2020 – Central Tax, 15 October 2020 (HSN digits)
Checked against the official text on 30-10-2026. This is general information, not tax advice.