What a GST tax invoice must show
Rule 46 of the CGST Rules lists the fields: supplier name, address and GSTIN; a consecutive invoice number unique for the financial year (up to 16 characters); invoice date; recipient name, address and GSTIN if registered; HSN or SAC code; description, quantity and unit; taxable value; rate and amount of CGST, SGST/UTGST, IGST and cess; place of supply with state name for inter-state supplies; and a signature of the supplier or an authorised representative.
For an unregistered buyer, include the delivery address and state when the invoice value is ₹50,000 or more.