Invoice fields to review
Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.
- Show supplier name, address, GSTIN; a consecutive serial number unique for the financial year; invoice date; and registered recipient name, address, and GSTIN/UIN where applicable.
- For an unregistered recipient, include name, address, and delivery address with State name/code when taxable supply is INR50,000 or more. Other transaction rules can require details below that value.
- Show HSN for goods or accounting code for services; goods description, quantity and unit; total supply value and taxable value after discount; applicable CGST/SGST/IGST/UTGST/cess rates and amounts; and supplier signature/digital signature unless an electronic-invoice exception applies.
- For an inter-State supply, show place of supply and State; include a different delivery address when relevant; and state whether reverse charge applies. Export invoices need the prescribed endorsement and recipient, destination, and delivery details.
- Taxable-service invoices are ordinarily due within 30 days; banks, insurers, and financial institutions generally have 45 days. Goods invoices are usually issued before or at removal/delivery, subject to specific rules.
Tax notes
GST uses central and state/territory components. Place of supply and classification determine whether CGST plus SGST/UTGST or IGST applies. Rates and exemptions vary by product, service, and notification; check the current CBIC rate schedules.
Registered suppliers generally issue tax invoices for taxable supplies. Bills of supply apply to exempt supplies and relevant composition cases. Supplies below INR200 to an unregistered recipient who does not request an invoice may qualify for a daily consolidated invoice under conditions.
Electronic invoicing
From 1 August 2023, the notified threshold is aggregate turnover exceeding INR5 crore in any preceding financial year from 2017–18 onward. Covered persons generally report B2B and export invoices, credit notes, and debit notes through an Invoice Registration Portal, which returns an Invoice Reference Number (IRN) and signed QR code; exclusions and scope rules apply. From 1 April 2025, taxpayers with annual aggregate turnover of INR10 crore or more must report covered e-invoices within 30 days. An ordinary PDF cannot replace the IRN-backed process when the supplier is in scope.
Record retention
CGST Act section 36 generally requires records, including invoices, to be kept until 72 months after the due date for the annual return for the relevant year. For records connected with an appeal, revision, court matter, or investigation, retain until one year after final disposal or the ordinary period, whichever is later. Rules also require electronic backup and preservation of invoices and related records.
Important cautions
- Verify the current turnover test, excluded classes, special fields, HSN/SAC digits, QR rules, and reporting timeline against the latest CBIC notification before issuing.
- Place-of-supply rules determine the tax component; an ordinary PDF does not satisfy e-invoicing rules unless the required IRN/QR data and process are present.
Official references
Rules change. Check the current source text and any updates before relying on a field or process.
- CBIC: GST Invoice Rules, including Rule 46 and issue timing
- CBIC: Central Goods and Services Tax Act, section 36 retention period
- CBIC Tax Information Portal: Notification 10/2023-Central Tax (e-invoice threshold amendment)
- GSTN-authorised Invoice Registration Portal: e-invoice reporting timelines
Reviewed against the references above on .