GST invoice format kya hota hai?
Short answer
GST-compliant tax invoice mein seller aur buyer ka GSTIN, invoice number aur date, delivery address, HSN/SAC codes, taxable value, CGST/SGST ya IGST rate aur amount, aur total amount payable hona zaroori hai. Nidhi Books yeh saari fields automatically fill karta hai aur Rule 46 ke under valid format mein PDF generate karta hai.
Updated 2026-07-09 · 399Apps · General GST information, not tax advice
How to make a GST-compliant invoice: step by step
Whether you use software or a template, a valid GST invoice needs the same fields in the same logical order.
- 1
Add your business details and GSTIN
Put your trade name, address and GSTIN at the top, with the title "Tax Invoice".
- 2
Assign a unique invoice number and date
Use a consecutive serial number (maximum 16 characters, letters/numbers/hyphen/slash) unique for the financial year, plus the invoice date.
- 3
Enter the customer details and place of supply
Add the recipient’s name, address, GSTIN (if registered) and the place of supply — this decides whether you charge CGST+SGST or IGST.
- 4
List the items with HSN/SAC
For each line add the description, HSN/SAC code, quantity, unit, rate and taxable value (after any discount).
- 5
Apply the correct GST
Charge CGST + SGST for intra-state supplies or IGST for inter-state supplies, showing the rate and amount for each tax head.
- 6
Show totals, reverse charge and signature
Add the total taxable value, total tax, invoice total (in figures and words), whether tax is payable on reverse charge, and the authorised signature or digital signature.
What is a GST invoice?
A GST invoice (tax invoice) is the document a registered supplier must issue for a taxable supply of goods or services. It records what was sold, to whom, at what value, and how much GST applies — and it is the basis on which the buyer claims input tax credit. The mandatory contents are set out in Rule 46 of the CGST Rules.
Mandatory fields in a GST invoice (Rule 46)
A compliant tax invoice must contain:
- • Supplier’s name, address and GSTIN.
- • A consecutive invoice number, unique for the financial year (up to 16 characters).
- • Date of issue.
- • Recipient’s name, address and GSTIN (or state and place of supply if unregistered and value above ₹50,000).
- • HSN code for goods or SAC for services.
- • Description, quantity/unit, and total value of goods or services.
- • Taxable value after discount, the GST rate, and the tax amount split into CGST, SGST/UTGST or IGST (and cess if any).
- • Place of supply and the state code for inter-state sales.
- • Whether GST is payable on reverse charge.
- • Signature or digital signature of the supplier or authorised person.
Tax invoice vs bill of supply
A tax invoice is issued when GST is charged on a taxable supply. A bill of supply is issued instead when no GST is charged — for example by a composition dealer or for exempt/nil-rated goods — and it omits the tax break-up. Charging GST on a bill of supply, or issuing a bill of supply where a tax invoice is required, is a compliance error.
Time limits to issue a GST invoice
For goods, the invoice must be issued on or before the removal or delivery of the goods. For services, it must be issued within 30 days of supplying the service (45 days for banks, insurers and financial institutions). Issuing invoices late or out of sequence can create GST and reconciliation problems.
Invoice numbering rules
Invoice numbers must be consecutive, unique for the financial year, and no longer than 16 characters using only letters, numbers, hyphen and slash. You may run multiple series (for example per branch or per type), but each must be unique and unbroken — gaps or duplicates raise questions during scrutiny.
How 399Apps helps
Nidhi Books (by 399Apps) generates GST-compliant tax invoices automatically — correct invoice numbering, HSN/SAC, place-of-supply-based CGST/SGST or IGST, a UPI QR on the PDF, and e-invoice/IRN where required — so every bill meets Rule 46 without manual checking.
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GST billing, returns & e-invoicing — done automatically
Nidhi Books raises GST-compliant invoices and prepares GSTR-1 and GSTR-3B exports, with unlimited users from ₹399/month for your first app (+₹99/month per add-on, prices exclude GST). Free for 14 days.