What every GST invoice must show
A clear checklist of what a GST tax invoice needs in India, so your clients can claim input tax credit and your accounts stay clean.
If you are registered under GST, the invoice you send is not just a request for money. Your client uses it to claim input tax credit. A missing detail can hold up their claim, and your payment with it.
This is a plain checklist based on Rule 46 of the CGST Rules. Rules change, so check the details for your business with your CA.
About you, the seller
- Your legal name and address.
- Your GSTIN.
About the invoice
- An invoice number. Up to 16 characters, in a running series, and unique for the financial year. Letters, numbers, a dash and a slash are allowed.
- The date it was issued.
About your client
- Their name and address.
- Their GSTIN, if they are registered.
- For an unregistered client with an invoice of ₹50,000 or more: their name, address and state.
About what you sold
- A description of the goods or services.
- The HSN code for goods, or the SAC for services. Businesses with turnover above ₹5 crore use 6 digits. Smaller businesses use 4 digits on invoices to registered clients.
- Quantity and unit, for goods.
- The total value, any discount, and the taxable value after the discount.
About the tax
- The rate and amount of each tax:
- CGST and SGST (or UTGST) when you and your client are in the same state;
- IGST when you are in different states, or for exports.
- The place of supply, with the state name, for a supply to another state.
- Whether tax is payable on reverse charge.
And finally
- Your signature or digital signature, or that of someone you have authorised.
Common mistakes
| Mistake | Why it hurts |
|---|---|
| Charging CGST and SGST on an out-of-state client | Your client cannot claim the credit, and you have to issue a fresh invoice |
| Skipping numbers in the series | Gaps raise questions in an audit |
| No GSTIN for a registered client | Their credit claim fails |
Make it automatic
Voro HQ issues GST invoices for its own plans with the right tax split for the client's state. Our invoicing for your own clients is on the way. Until then, keep this checklist next to your template.