How to Create a GST-Compliant Invoice: The Complete Requirements Checklist

What counts as a GST tax invoice

A tax invoice is the document a registered supplier issues for a taxable supply of goods or services. It is the legal basis for the recipient to claim input tax credit, so its contents are not optional or stylistic — they are fixed by Rule 46 of the CGST Rules, 2017.

If you supply exempt goods, or you are a composition dealer, you do not raise a tax invoice at all. You issue a bill of supply instead (more on that below). For every normal taxable supply, though, the tax invoice rules apply in full.

The 16 mandatory fields under Rule 46

Every tax invoice must carry these particulars

Rule 46 prescribes the particulars a tax invoice must contain. Treat the list below as non-negotiable — if any field is missing or incorrect, the invoice may be challenged.

1. 1Name, address and GSTIN of the supplier.
2. 2A consecutive serial number, unique for the financial year, up to 16 characters, made of letters, numerals, special characters or any combination.
3. 3Date of issue of the invoice.
4. 4Name, address and GSTIN or UIN of the recipient, if the recipient is registered.
5. 5For an unregistered recipient where the value exceeds ₹50,000: name and address of the recipient, address of delivery, and the name of the State along with its code (the place of supply).
6. 6HSN code for goods or SAC for services.
7. 7Description of the goods or services.
8. 8Quantity for goods, with the unit or Unique Quantity Code.
9. 9Total value of the supply of goods or services.
10. 10Taxable value of the supply, after adjusting any discount or abatement.
11. 11Rate of tax — separately for CGST, SGST, IGST, UTGST and cess.
12. 12Amount of tax charged — shown separately as CGST, SGST, IGST, UTGST and cess.
13. 13Place of supply, along with the name of the State, in the case of an inter-State supply.
14. 14Address of delivery where it is different from the place of supply.
15. 15Whether the tax is payable on a reverse charge basis.
16. 16Signature or digital signature of the supplier or an authorised representative.

HSN and SAC code reporting by turnover

How many digits of the HSN or SAC code you must quote depends on your aggregate turnover in the previous financial year. The requirement has tightened over the years, so confirm your slab before you finalise your invoice template.

• Turnover up to ₹5 crore: 4-digit HSN is mandatory on B2B invoices; it is optional on B2C invoices.
• Turnover above ₹5 crore: 6-digit HSN is mandatory on all invoices.
• Exports and imports, and certain specified chemical and other goods: 8-digit HSN is required.

When the invoice must be issued

Raising the invoice on time is itself a compliance requirement. The deadline differs for goods and services.

• Supply of goods involving movement: issue the invoice before or at the time of removal of the goods for delivery.
• Supply of goods not involving movement: issue the invoice before or at the time of delivery, or when the goods are made available to the recipient.
• Supply of services: issue the invoice within 30 days from the date of supply of the service.
• Services by a bank, NBFC, insurer or other notified financial institution: the period extends to 45 days from the date of supply.

Number of copies and the documents around the invoice

Copies for goods

For a supply of goods, the invoice is prepared in triplicate. Each copy carries a clear marking so everyone in the chain knows which one they hold.

• Original for Recipient — the buyer's copy.
• Duplicate for Transporter — accompanies the goods in transit.
• Triplicate for Supplier — your own record copy.

1. 1Bill of supply — issued by a composition dealer or for exempt supplies, where no tax is charged.
2. 2Invoice-cum-bill of supply — a single document used when a registered person supplies both taxable and exempt goods or services to an unregistered buyer.
3. 3Receipt voucher — issued when you receive an advance against a future supply.
4. 4Debit note and credit note — used to increase or reduce the value or tax of an already-issued invoice.

Common mistakes and a quick pre-send checklist

Most invoice rejections come down to a small number of recurring errors: a broken serial sequence, the wrong place of supply (which flips a transaction between IGST and CGST plus SGST), a missing or incorrect recipient GSTIN, or an HSN code that does not match the turnover slab.

Run through this list before you hit send on any invoice:

1. 1Supplier name, address and GSTIN are correct and current.
2. 2Serial number is consecutive, unique for the year and within 16 characters.
3. 3Invoice date is present and within the issue time limit.
4. 4Recipient GSTIN is captured for B2B, or State and place of supply for B2C above ₹50,000.
5. 5HSN or SAC code matches your turnover slab and the item.
6. 6Taxable value is net of discount, and the tax split (CGST/SGST or IGST) matches the place of supply.
7. 7Reverse charge is flagged where it applies.
8. 8The invoice is signed or digitally signed, and e-invoice or QR code is generated if you are above the e-invoicing threshold.

How Dribble Books keeps every invoice compliant

Remembering 16 fields, three copy markings, turnover-based HSN digits and changing deadlines on every bill is a lot to carry. Dribble Books handles the compliance layer for you so you can focus on the sale.

• Automatic CGST, SGST and IGST split based on the place of supply versus your registered State.
• Built-in HSN and SAC lookup that suggests the right code and the matching tax rate.
• Sequential, gap-free invoice numbering that resets cleanly each financial year and stays within 16 characters.
• E-invoice and QR code generation for businesses above the e-invoicing threshold.
• Ready-made, Rule 46-compliant templates with all mandatory fields, copy markings and reverse-charge flags built in.
• One-click bill of supply, credit notes and debit notes so the right document is always at hand.

Put your invoicing on autopilot

A correct GST invoice protects your customer's input tax credit, keeps your records clean and saves you from notices during assessment. The requirements are detailed, but they are also predictable — which means they can be automated.

If you would rather not memorise Rule 46, let Dribble Books raise compliant invoices for you from day one. Try it free and see how quickly correct, professional GST invoices become routine.