GST invoice format: every field your bill must show

Mandatory fields on a tax invoice

Supplier name, address, and GSTIN. A consecutive serial number of up to 16 characters, unique for the financial year (letters, numbers, “-” and “/” allowed). Date of issue.

Recipient name, address, and GSTIN if registered. For an unregistered recipient with an invoice value of ₹50,000 or more, the delivery address and state.

HSN code for goods or SAC code for services, description, quantity and unit, total value, taxable value after discounts, rate and amount of CGST, SGST/UTGST, IGST and cess, place of supply with state name for inter-state supplies, whether tax is payable on reverse charge, and the signature or digital signature of the supplier or an authorised representative.

Tax invoice or bill of supply?

Issue a bill of supply instead of a tax invoice when you sell exempt goods or services, or when you are registered under the composition scheme. A bill of supply does not show tax, and a composition dealer must mention “composition taxable person, not eligible to collect tax on supplies”.

Numbering and copies

Keep one consecutive series per financial year (you may run separate series, for example per branch, as long as each is consecutive). For goods, issue the invoice in triplicate: original for the recipient, duplicate for the transporter, triplicate for the supplier. For services, issue it in duplicate.