GST Invoice Format: Every Mandatory Field Under Rule 46 (Checklist)

A GST invoice is not just a bill. It is the document your buyer uses to claim input tax credit, and the one a tax officer checks first. Rule 46 of the CGST Rules sets out what it must contain. Miss a field and the invoice can be rejected for credit purposes or questioned during an assessment.

The mandatory fields

1. The words "Tax Invoice" as the heading.
2. Your name, address and GSTIN.
3. An invoice number: consecutive, up to 16 characters, unique for the financial year. The numbering rules are covered separately.
4. The date of issue.
5. The buyer’s name, address and GSTIN, if the buyer is registered.
6. For an unregistered buyer where the value is more than Rs 50,000: their name and address, the delivery address, and the state name and code.
7. The HSN code for goods or SAC for services.
8. A description of the goods or services.
9. Quantity and unit.
10. The total value, and the taxable value after any discount.
11. The GST rate and amount, split into CGST and SGST, or IGST.
12. The place of supply, with the state name, for inter-state supplies.
13. The delivery address, where it differs from the place of supply.
14. Whether tax is payable on reverse charge.
15. A signature or digital signature of the supplier or an authorised representative.

HSN code length

How many HSN digits you must show depends on your aggregate annual turnover: businesses up to Rs 5 crore use a shorter code than those above it. Check the current notification for your turnover band, and use the full code where you can — it avoids ambiguity about the rate.

When a normal invoice is not enough: e-invoicing

• If your aggregate annual turnover in any year since 2017-18 exceeded Rs 5 crore, B2B invoices must be reported to the Invoice Registration Portal to get an IRN and QR code.
• If your turnover is Rs 10 crore or more, invoices must be reported within 30 days of the invoice date. Later reports are rejected.

Most small marketplace sellers are below these limits, but it is worth knowing when you cross them.

Marketplace orders

For orders through Meesho, Flipkart or Amazon, the marketplace usually generates the customer-facing tax invoice on your behalf. You still need your own compliant invoices for direct sales, B2B orders and wholesale buyers — which is where a template that already contains every field saves mistakes.

Try it: Make a GST invoice with every mandatory field — free, no signup, runs in your browser.

Sources

Checked on 1 October 2026. Tax rules change; confirm against current notifications or with your tax adviser before relying on them.

• CBIC: Rule 46 of the CGST Rules, 2017
• TaxGuru: Tax invoice requirements under Section 31 and Rule 46
• Tally: e-invoicing rules in India
• GimBooks: the e-invoice 30-day reporting rule