What a GST Invoice should contain and GST Invoice Format

Tax invoice

Sub­ject to rule 7, a tax invoice referred to in sec­tion 31 shall be issued by the reg­is­tered per­son con­tain­ing the fol­low­ing particulars:-

• name, address and GSTIN of the supplier;
• a con­sec­u­tive ser­i­al num­ber not exceed­ing six­teen char­ac­ters, in one or mul­ti­ple series, con­tain­ing alpha­bets or numer­als or spe­cial char­ac­ters hyphen or dash and slash sym­bol­ised as “-” and “/” respec­tive­ly, and any com­bi­na­tion there­of, unique for a finan­cial year;
• date of its issue;
• name, address and GSTIN or UIN, if reg­is­tered, of the recipient;
• name and address of the recip­i­ent and the address of deliv­ery, along with the name of State and its code, if such recip­i­ent is un-reg­is­tered and where the val­ue of tax­able sup­ply is fifty thou­sand rupees or more;
• HSN code of goods or Account­ing Code of services;
• descrip­tion of goods or services;
• quan­ti­ty in case of goods and unit or Unique Quan­ti­ty Code thereof;
• total val­ue of sup­ply of goods or ser­vices or both;
• tax­able val­ue of sup­ply of goods or ser­vices or both tak­ing into account dis­count or abate­ment, if any;
• rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
• amount of tax charged in respect of tax­able goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
• place of sup­ply along with the name of State, in case of a sup­ply in the course of inter-State trade or commerce;
• address of deliv­ery where the same is dif­fer­ent from the place of supply;
• whether the tax is payable on reverse charge basis; and
• sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rized representative:

Pro­vid­ed that the Com­mis­sion­er may, on the rec­om­men­da­tions of the Coun­cil, by noti­fi­ca­tion, specify -

• the num­ber of dig­its of HSN code for goods or the Account­ing Code for ser­vices, that a class of reg­is­tered per­sons shall be required to men­tion, for such peri­od as may be spec­i­fied in the said noti­fi­ca­tion, and
• the class of reg­is­tered per­sons that would not be required to men­tion the HSN code for goods or the Account­ing Code for ser­vices, for such peri­od as may be spec­i­fied in the said notification:

Pro­vid­ed fur­ther that where an invoice is required to be issued under clause (f) of sub-sec­tion (3) of sec­tion 31, it shall bear the sig­na­ture or dig­i­tal sig­na­ture of the recip­i­ent or his autho­rized representative:

 

Pro­vid­ed also that in case of export of goods or ser­vices, the invoice shall car­ry an endorse­ment “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT  FOR  EXPORT  UNDER  BOND  OR  LETTER  OF  UNDERTAKING       WITHOUT

PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details spec­i­fied in clause (e), con­tain the fol­low­ing details:

• name and address of the recipient;
• address of deliv­ery; and
• name of the coun­try of destination:

Pro­vid­ed also that a reg­is­tered per­son may not issue a tax invoice in accor­dance with the pro­vi­sions of clause

• of sub-sec­tion (3) of sec­tion 31 sub­ject to the fol­low­ing con­di­tions, namely:- 
  • the recip­i­ent is not a reg­is­tered per­son; and
  • the recip­i­ent does not require such invoice, and shall issue a con­sol­i­dat­ed tax invoice for such sup­plies at the close of each day in respect of all such

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